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Qanoon Digest

Federal budget FY 2026-27

The federal budget for FY 2026-27 is set out in 15 documents on this site, 4,487 PDF pages in all, published by the Finance Division, with 4 Finance Bill files from the Federal Board of Revenue. Each is listed below by type, with its page count, its extracted text and a link to the official PDF.

Official listing: finance.gov.pk/fb_2026_27.html

Budget in Brief

A short overview of the year's budget, summarising the main receipt and expenditure figures.

Annual Budget Statement

The statement of the Federal Government's estimated receipts and expenditure for the year, laid before the National Assembly.

Federal receipts

The Explanatory Memorandum on Federal Receipts, which sets out and explains the estimates of federal revenue.

Demands for grants

The demands for grants and appropriations: the amounts sought for each demand, presented to the National Assembly.

Details of demands

The detailed volumes behind the demands for grants, breaking each demand down into line items. Current expenditure and development expenditure are in separate volumes.

Supplementary grants

Regular and technical supplementary grants: spending authorised in addition to the budget originally approved for a year.

Excess demands

Demands for spending that went beyond the grant authorised for a past year.

Performance based budget

The medium-term performance based budget, which sets spending against planned outputs and performance indicators.

Finance Bill

The bill carrying the tax and customs changes proposed with the budget, with its schedules and notes on clauses. Published by the Federal Board of Revenue.