This represents a 25.2% increase over the revised estimates of FY 2082/83.
Budget presented by Finance Minister Dr. Swarneem Wagle on Jestha 15, 2082 BS (May 29, 2025).
Budget at a Glance
Expenditure Breakdown
| Category | Amount (NPR Billion) | % of Total | Nepali Term |
|---|---|---|---|
| Recurrent Expenditure | Rs. 1,270.58 billion | 59.8% | चालु खर्च |
| Capital Expenditure | Rs. 431.10 billion | 20.3% | पूँजीगत खर्च |
| Financial Management | Rs. 422.64 billion | 19.9% | वित्तीय व्यवस्थापन |
| TOTAL | Rs. 2,124.34 billion | 100% | कुल बजेट |
Revenue Sources
| Source | Amount (NPR Billion) | Type |
|---|---|---|
| Revenue (Tax + Non-Tax) | Rs. 1,405.31 billion | राजस्व |
| Foreign Grants | Rs. 61.74 billion | वैदेशिक अनुदान |
| Foreign Loans | Rs. 247.28 billion | वैदेशिक ऋण |
| Internal Loans | Rs. 410.00 billion | आन्तरिक ऋण |
| TOTAL | Rs. 2,124.34 billion | — |
Revenue Detail
| Revenue Head | FY 2082/83 Revised | FY 2083/84 Target | Growth |
|---|---|---|---|
| Income, Profit & CGT | Rs. 294 billion | Rs. 372 billion | +26.5% |
| VAT (Domestic + Import) | Rs. 387 billion | Rs. 389 billion | +0.5% |
| Excise Duty | Rs. 213 billion | Rs. 255 billion | +19.7% |
| Customs Duty (Import) | Rs. 205 billion | Rs. 288 billion | +40.5% |
| Green Tax + Other | Rs. 11 billion | Rs. 45 billion | +309% |
Largest Ministry Allocations (Capital)
| Ministry | Capital Budget (NPR Billion) | % of Total Capital |
|---|---|---|
| Infrastructure Development Ministry | Rs. 102.71 billion | 23.8% of capital |
| Energy, Water Resources & Irrigation | Rs. 85.54 billion | 19.8% of capital |
| Education & Sports | Rs. 53.92 billion | 12.5% of capital |
| Agriculture, Forests & Environment | Rs. 57.06 billion | 13.2% of capital |
| Health & Population | Rs. 45.35 billion | 10.5% of capital |
Key Macro Targets
| Indicator | Target FY 2083/84 |
|---|---|
| GDP Growth Rate | 7.0% |
| Inflation Target | Below 6% |
| Revenue-to-GDP Ratio | ~20% |
| Budget Deficit | Bridged by Rs.247B foreign + Rs.410B internal loans |
| Capital Expenditure Share | 20.3% of total (target: increase vs last year) |
Perspective: Is This Budget Large or Small?
At Rs. 2,124.34 billion, Nepal's 2083/84 budget is approximately $16 billion USD at current exchange rates. Nepal's GDP is roughly $45-50 billion, making this budget about 35-40% of GDP — a relatively large government spending ratio for a developing economy, reflecting Nepal's heavy reliance on government-driven development.
The 25.2% increase is partly nominal (inflation, salary hike) and partly real expansion in capital programs. The key challenge: Nepal's capital budget absorption rate has historically been only 60-70% — meaning Rs. 431 billion capital target may see only Rs. 260-300 billion actually spent.
आ.व. २०८२/८३ संशोधित अनुमानभन्दा २५.२% वृद्धि।
अर्थमन्त्री डा. स्वर्णिम वाग्लेद्वारा जेठ १५, २०८२ मा पेश।
बजेट सारांश
खर्च विवरण
| शीर्षक | रकम (अर्बमा) | प्रतिशत |
|---|---|---|
| चालु खर्च | रू. १,२७०.५८ अर्ब | ५९.८% |
| पूँजीगत खर्च | रू. ४३१.१० अर्ब | २०.३% |
| वित्तीय व्यवस्थापन | रू. ४२२.६४ अर्ब | १९.९% |
| कुल | रू. २,१२४.३४ अर्ब | १००% |
राजस्व स्रोत
| स्रोत | रकम (अर्बमा) |
|---|---|
| राजस्व (कर + गैरकर) | रू. १,४०५.३१ अर्ब |
| वैदेशिक अनुदान | रू. ६१.७४ अर्ब |
| वैदेशिक ऋण | रू. २४७.२८ अर्ब |
| आन्तरिक ऋण | रू. ४१०.०० अर्ब |
| कुल | रू. २,१२४.३४ अर्ब |
मुख्य आर्थिक लक्ष्य
| सूचक | लक्ष्य |
|---|---|
| आर्थिक वृद्धिदर | ७.०% |
| मुद्रास्फीति | ६% भन्दा कम |
| पूँजीगत खर्च हिस्सा | २०.३% |
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