How the Centre shares taxes with the States
41% of the taxes the Centre shares goes to the 28 States. Here is how the 15th Finance Commission formula splits it, State by State.
The Rupee Pipeline: From Taxpayer to State Treasuries
Article 280 & 270 of the ConstitutionGross Tax Revenue
Net Divisible Pool
41% States' Share
Distribution to 28 States
15th Finance Commission Horizontal Devolution Weights
All 28 States: Devolution Shares & Per-Capita Equalization
Calculated on annual devolution base of ₹11,64,400 Crore.
| Rank | State & Capital | 15FC Share % | Annual Devolution | Per-Capita Devolution | 2011 Population | Forest Cover % | Actions |
|---|
Try the formula yourself
Change how much each factor (population, area, income and others) counts, and see how every State's share of the ₹11.64 lakh crore pool would change.
Criteria Weight Controls
Total: 100.0%Simulation Impact on State Allocations
See which states gain or lose based on your criteria weights (Top 10 States displayed). At the official weights the simulation gives exactly the published shares, so every change starts at zero.
Each State's share under each criterion is taken from the Report of the Fifteenth Finance Commission for 2021-26, Volume II (annexes to Chapter 6), fincomindia.nic.in.
| State | Official % | Simulated % | New Transfer | Net Gain / Loss | New Per-Capita |
|---|
How Union Territories are funded
Union Territories do not get a share of central taxes. They are funded through grants in the Union Budget instead (Article 239).
States receive untied tax devolution (41%) + CSS grants. UTs with Legislature (Delhi, Puducherry, J&K) have partial budget autonomy. UTs without Legislature (Chandigarh, Ladakh, A&N, Lakshadweep, D&NH/DD) are funded entirely by Union Budget.
UTs with Legislature
Own revenue: ₹58,500 Cr (77%) • Central grant: ₹1,500 Cr • GSDP: ₹10.5 L Cr
Highest fiscal autonomy among UTs. Controls all subjects except Police, Land, Public Order.
Own revenue: ₹3,800 Cr (37%) • Central grant: ₹3,892 Cr (37%) • Deficit: 4.2%
High central dependency. Lt. Governor retains reserve powers over state cabinet.
Central grants: ₹52,855 Cr (45%) • Own revenue: ₹18,700 Cr (16%) • CSS: ₹22,000 Cr
Post-2019 reorganization. Highest central dependency ratio among legislative UTs.
UTs without Legislature (100% Union Funded)
Own revenue: ₹3,200 Cr (55%) • Highest per-capita revenue among UTs
Central grants: ₹5,230 Cr (88%) • Highest per-capita central transfer in India
Central grants: ₹4,520 Cr (71%) • Strategic defence + tribal welfare focus
Smallest UT. Own revenue: ₹48 Cr (3%) • Near-total central dependency
Merged in 2020. Industrial revenue base • Central grants: ₹1,800 Cr (56%)
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State budgets: where each State spends
See how much each State spends on education, health, farming, roads and more, and how budget codes such as 2202 (education) label every rupee.
Uttar Pradesh
Annual Consolidated Fund Expenditure & Major Head Allocations
Revenue Receipt Composition (Fiscal Autonomy)
State GST, State Excise, Stamp Duty, Motor Vehicles
Untied constitutional share from Divisible Pool
Tied Centrally Sponsored Schemes & FC Grants
Sector Allocations (15-Digit Major Heads Classification)
Cross-State Fiscal Comparison Matrix
Comparing budget priorities, social sector spend, and debt interest burdens.
| State | Total Budget | Education (2202) % | Health (2210) % | Capital Outlay % | Debt Servicing (2049) % | Fiscal Deficit % |
|---|
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Union Territory budgets
How India's 8 Union Territories raise and spend money, and how much they depend on the Centre.
| Union Territory | Type | Total Budget | Own Revenue % | Central Grants % | Education % | Health % |
|---|---|---|---|---|---|---|
| Delhi (NCT) | Legislature | ₹76,000 Cr | 77% | 2% | 23% | 12% |
| Jammu & Kashmir | Legislature | ₹1,18,500 Cr | 16% | 45% | 18% | 8% |
| Puducherry | Legislature | ₹10,392 Cr | 37% | 37% | 20% | 14% |
| Chandigarh | Administrator | ₹5,846 Cr | 55% | 30% | 19% | 11% |
| Ladakh | Administrator | ₹5,958 Cr | 3% | 88% | 15% | 9% |
| A&N Islands | Administrator | ₹6,368 Cr | 12% | 71% | 17% | 10% |
| Lakshadweep | Administrator | ₹1,658 Cr | 3% | 92% | 16% | 12% |
| D&NH and D&D | Administrator | ₹3,220 Cr | 42% | 56% | 14% | 8% |
How budget codes work
Every rupee in a government account carries a code that says what it is for. Here is how to read one.
How India's 15-Digit Budget Code Works: From Sector to Vendor
Central schemes, fully paid by the Centre
Schemes run by Union ministries: money set aside, revised and actually spent, and how to apply.
State schemes, paid by the State
Each State's own welfare schemes and cash transfers, with who can apply and how.
District schemes, shared by the Centre and States
Schemes the Centre and States pay for together (usually 60:40, or 90:10 in the North-East and hill States), followed down to your district.
Union Territory schemes
The main welfare and development schemes in India's 8 Union Territories.
Delhi Flagship Schemes
J&K Development Schemes
Puducherry Welfare Schemes
Ladakh Development Programmes
CAG audit reports and red flags
What the government's auditor found: money left unspent, a rush to spend in March, and funds used for the wrong purpose.
Criticality Level Guide
CAG audit reports tabled
Latest reports for every State, UT and Union ministry
Treasury and ministry spending
How fast ministries and departments are spending their money, with warnings where funds are delayed, parked or unused.
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Where our data comes from
The government reports, gazette orders, accounts and news sources behind every figure on JanWatchdog.
15th Finance Commission of India (XV-FC) Final Report (2021-26)
Constitutional basis for the 41% horizontal tax devolution divisible pool (₹11.64 Lakh Crore), defining horizontal allocation criteria weights (Income Distance 45%, Population 15%, Area 15%, Forest & Ecology 10%, Demographic Performance 12.5%, Tax Effort 2.5%).
Controller General of Accounts (CGA) 15-Digit Chart of Accounts Standard
Standardized national accounting classification hierarchy: 4-digit Major Head, 2-digit Sub-Major, 3-digit Minor Head, 2-digit Sub Head, 2-digit Detailed Head, and 2-digit Object Head.
Public Financial Management System (PFMS) & SNA Fund Flow Telemetry
Central portal tracking real-time fund releases and Single Nodal Agency (SNA) accounts for Centrally Sponsored Schemes (CSS) under 60:40 and 90:10 sharing ratios.
About JanWatchdog and its founder
Making government spending easy for every Indian to see, check and question, using official records.
Satyam Sourav
Graduated from IIT Kanpur • Founder & Lead ArchitectI am Satyam Sourav, graduated from IIT Kanpur. I conceived and engineered JanWatchdog as an independent civic technology initiative to demystify Indian public finances and restore constitutional transparency for 1.4 billion citizens. By bridging the chasm between dense government financial gazettes and everyday citizens, JanWatchdog provides an intuitive, data-backed lens into how public funds are gathered, devolved, and deployed across India.
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