Overview

• The government has set a cess collection target of over ₹4.18 lakh crore for FY26, marking an 8% increase over FY25 Revised Estimates.
• Surcharge receipts are budgeted at more than ₹1.72 lakh crore for the same period, reflecting an anticipated 13% rise.
• Combined cess and surcharge mobilization aims to raise nearly ₹5.9 lakh crore for specific Union funding outside shared revenues.
• Eight distinct cesses—including levies on agricultural infrastructure, GST compensation and health—are in operation to finance targeted schemes.
• Collections from these levies bypass the divisible revenue pool and are not shared with states.