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The tracker is based on the Reserve Bank of India’s 2025 Handbook of Statistics on Indian States and compares states and Union Territories across eight fiscal indicators.
In the ranking, Delhi was followed by Haryana (80.4 per cent), Telangana (78.4 per cent), Karnataka (77.3 per cent) and Tamil Nadu (75.5 per cent). At the other end were Manipur (10.0 per cent), Nagaland (12.5 per cent), Arunachal Pradesh (12.8 per cent), Tripura (16.6 per cent) and Mizoram (19.6 per cent).
What does own revenue tell us?
Own revenue measures how much of a state’s revenue receipts come from its own sources. It combines own tax revenue and own non-tax revenue.
Own tax revenue includes taxes collected by a state, while own non-tax revenue includes sources such as fees, royalties, dividends and user charges.
The measure is useful for assessing a state’s revenue self-reliance. A higher share means a larger part of the state’s revenue receipts comes from its own sources rather than its share of central taxes and grants from the Union government.
However, a higher ratio does not by itself mean that a state has better tax policies, public services or overall fiscal health. It is one indicator and needs to be read along with other measures.
How is own revenue calculated?
The tracker expresses own revenue as a share of total revenue receipts. Using a ratio allows states and Union Territories of different sizes to be compared on the same measure.
Absolute revenue amounts can vary significantly because larger states have bigger economies and budgets. A ratio instead shows the contribution of a state’s own-source revenue to its overall revenue receipts.
Formula: (Own Tax Revenue + Own Non-Tax Revenue) ÷ Revenue Receipts × 100
Which states are in the Top 5?
| Rank | State/UT | FY25 BE |
| 1 | Delhi | 93.2% |
| 2 | Haryana | 80.4% |
| 3 | Telangana | 78.4% |
| 4 | Karnataka | 77.3% |
| 5 | Tamil Nadu | 75.5% |
Delhi occupied the top position at 93.2 per cent, well ahead of fifth-ranked Tamil Nadu at 75.5 per cent.
Which states are in the Bottom 5?
| Rank | State/UT | FY25 BE |
| 31 | Manipur | 10.0% |
| 30 | Nagaland | 12.5% |
| 29 | Arunachal Pradesh | 12.8% |
| 28 | Tripura | 16.6% |
| 27 | Mizoram | 19.6% |
The gap between the two ends of the ranking is substantial: Delhi’s own revenue ratio stood at 93.2 per cent compared with 10.0 per cent for Manipur, a difference of 83.2 percentage points.
How should the ranking be read?
The ranking measures only own revenue as a share of total revenue receipts and should not be interpreted as an overall ranking of state finances. A state can perform strongly on one fiscal indicator and poorly on another.
The figures are based on the 2024-25 Budget Estimates, not the final accounts. These estimates show what governments expected to collect, spend or borrow when they prepared their budgets and may differ from the actual figures. The tracker excludes cases where the data needed to calculate the ratio is unavailable.
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