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Ministry of Finance · Government of Nepal

Fiscal Year 2083/84 (2026/27)Budget Speech

Dr. Swarnim Wagle's first budget — a visual reader of the full speech (§1–73) presented to Parliament on Jestha 15, 2083. Explore reforms, sector programs §40–62, and where the money goes.

The big numbers

15 headline figures from the speech

Grouped by fiscal picture, macro targets, reforms, and sector allocations. Click any figure to jump to the matching chapter or fiscal breakdown.

Fiscal picture

Total spend, revenue, and the gap

Expenditure (Rs. 2,124 arba) minus revenue (Rs. 1,405 arba) leaves a Rs. 657 arba deficit.

Macro targets

Growth and price stability

Reforms & lean state

Tax relief and institutional cuts

Infrastructure & energy

Physical targets for the year

People & services

Social-sector headline allocations

§64–65 · Spending and funding

How the budget adds up

Rs. 2,124 arba in spending, split three ways — then paid for mostly with taxes, with aid and loans covering the rest.

§64 · Spending

Where the money goes

Almost 3 in 5 rupees run day-to-day government. The rest builds assets or handles debt.

Every Rs. 100 of federal spending

Rs. 60
Rs. 20
Rs. 20
Rs. 60running governmentRs. 20building & buying assetsRs. 20debt & loan operations

Running government

59.8% · Rs. 1,270.58 arba

Budget term: Recurrent expenditure

Everyday costs to keep services going

Money spent on salaries, pensions, social security, subsidies, and day-to-day office operations — not on building new roads or dams.

Civil servant paySocial security allowancesHealth & education subsidiesOffice operations

Building & buying assets

20.3% · Rs. 431.10 arba

Budget term: Capital expenditure

Roads, dams, schools, hospitals — things that last

Investment spending that creates physical assets and infrastructure. This is what builds long-term productive capacity.

Roads & bridgesHydropower & transmissionSchool & hospital constructionIrrigation projects

Debt & loan operations

19.9% · Rs. 422.64 arba

Budget term: Financial management

Repaying old loans and moving money between accounts

Not new projects — this covers principal and interest repayments, loan transfers, and other treasury operations that manage past borrowing.

Domestic debt repaymentForeign loan servicingTreasury transfersPublic enterprise equity

Share of total budget

Running government59.8%
Building & buying assets20.3%
Debt & loan operations19.9%

§65 · Funding

How the bill is paid

Taxes and fees cover about two-thirds. The Rs. 657 arba shortfall comes from grants and borrowing.

Covered by revenue

Rs. 1,405 arba

66% of total spending

Must borrow or get aid

Rs. 657 arba

31% of spending · fiscal deficit

Taxes & fees collected

Rs. 1,405.31 arba

Revenue · 66.2% of total expenditure

Customs, VAT, income tax, and other domestic revenue

Aid from other countries

Rs. 61.74 arba

Foreign grants · 2.9% of total expenditure

Non-repayable assistance from development partners

Borrowing from abroad

Rs. 247.28 arba

Foreign loans · 11.6% of total expenditure

New external debt to bridge the fiscal gap

New domestic borrowing (net)

Rs. 164.11 arba

Internal loans (net) · 7.7% of total expenditure

Rs. 410 arba borrowed minus Rs. 245.89 arba repaid on old domestic debt

§40–62 · Sector allocations

Largest named budget lines

Named ministry-sector budgets from the full FY 2083/84 speech — education and health lead social spending; roads and urban infrastructure lead physical works.

These are named sector lines from the speech — mostly capital and program spending, separate from the recurrent (running-cost) bucket above. Combined they do not add to 100% of the total budget.

Opening frame · §2–3

“The need of the day is to build a result-oriented governance system by ending policy ambiguity, dilatoriness, institutional capture, and the exploitation of state resources.”

— Dr. Swarnim Wagle · Budget Speech FY 2083/84

Speech sections

36 chapters, in plain language

Filter by reforms, sector programs, or fiscal/revenue sections. Tap a card to expand the numbered paragraphs from the budget speech.

Dated reforms

A calendar of promises from the speech

Key deadlines and milestones the government has set for itself in FY 2083/84 and beyond.

  1. FY 2083/84

    Income tax exemption doubled to Rs. 10 lakh; max rate cut 10 points

  2. Within 3 months

    Investment Express automatic route for all investor services

  3. Shrawan 2083

    Nagdhunga tunnel operational; new civil-service pay scale (+21% net)

  4. This fiscal year

    Sunset law for development projects; 31 entities dissolved

  5. By Poush 2083

    Nepal Telecom IPO; labour tribunal; Nijgadh airport modality fixed

  6. Within 3 years

    10 floodlit football stadiums; 8 indoor multi-purpose stadiums in major cities

  7. Within 5 years

    All district HQs connected by upgraded roads; 100% clean water

  8. By 2027

    Visit Nepal Year 2085 & Nepal Wellness Year 2027

  9. 3-year target

    90% health insurance; 336 basic hospitals completed; 65% safe drinking water

  10. This year

    Irrigated land share reaches 64%; 15,800 new hectares brought under irrigation

§66 · Fiscal federalism

Money flowing to provinces & local levels

Beyond the federal budget line items, more than Rs. 600 arba is projected to reach sub-national governments through revenue sharing and fiscal transfers.

Rs. 61.50 arba

Equalization → provinces

Rs. 90.20 arba

Equalization → local

Rs. 175 arba

Revenue sharing (est.)

Rs. 600 arba+

Total sub-national mobilization

Related document

See how this budget connects to the National Commitment

Point #3 of the 100-Point Agenda requires the National Commitment to be woven into annual policies, programs, and budget. Compare the charter's 18 pillars with this budget's reforms.

Open Commitment page

References

Sources & related documents

Primary budget text hosted on this site, plus tracker pages that connect the speech to diagnosis and charter promises.