Tamil Nadu’s own tax revenue increased about 14.5% to ₹43,070.45 crore in the first quarter of 2025-2026 from ₹37,605.43 crore in the same period last year, according to provisional figures from the Comptroller and Auditor-General (CAG).
The State’s Own Tax Revenue (SOTR) constitutes 75.3% of Tamil Nadu’s total revenue receipts.
Among the SOTR components, the State Goods and Services Tax (SGST) collection increased nearly 21% to ₹15,761.04 crore in the first quarter of 2025-2026 from ₹13,019.26 crore in the same period last year. Revenue from other taxes and duties increased about 23.9% to ₹3,529.86 crore in the April-June 2025 period from ₹2,848.96 crore in the comparable period last year.
In the first quarter of 2025-2026, revenue from stamps and registration fees rose 19.3% to ₹5,868.88 crore from ₹4,918.51 crore in the same period last year.
The State Excise Duties (which reflect liquor revenue) increased to ₹2,904.47 crore in the April-June quarter of 2025-2026 from ₹2,791.53 crore in the same period last year.
Revenue collection from the component taxes on sales and trade etc. (including VAT on petrol and diesel and liquor) grew 7.8% to ₹14,954.37 crore in the first quarter of 2025-2026 from ₹13,870.62 crore in the year-ago period.
Land revenue declined steeply to ₹51.83 crore in the first quarter of 2025-2026 from ₹156.55 crore in the same period last year.
In the budget estimates for 2025-2026, the State government has projected SOTR to increase to ₹2,20,894.58 crore, up 14.6% from the revised estimates of ₹1,92,752.43 crore for 2024-2025.
The State’s share of Union taxes stood at ₹13,296.29 crore in the first quarter of 2025-2026, up 16.6% from ₹11,400.88 crore in the same period last year. Non-tax revenue declined to ₹2,895.70 crore in the April-June quarter of 2025-2026 from ₹3,946.26 crore in the same period last year. Tamil Nadu’s total revenue receipts, including SOTR, share of Union taxes, non-tax revenue, and grants-in-aid contribution, in the first quarter of 2025-2026 increased 14.9% to ₹63,755.70 crore from ₹55,467.63 crore in the same period last year. The current year’s figure was 19.23% of the budget estimates.
The revenue deficit, which indicates that expenditure is exceeding receipts, was ₹15,298.98 crore in the first quarter, while the fiscal deficit, the difference between total receipts and total expenditure, stood at ₹19,377.19 crore.
