Union Budget 2026–27: Key Highlights

Union Budget 2026–27: Key Highlights

Date:

TNI Bureau: Finance Minister Nirmala Sitharaman presented the 88th Union Budget for 2026–27 in Parliament. This is the 74th annual Budget and her 9th consecutive Budget, a record.

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At the ‘Viksit Bharat Youth Leadership Summit 2026’, young citizens shared innovative ideas inspired by this youth-driven Budget.

📌The government’s three main priorities are:

Accelerating sustainable economic growth.

Meeting the aspirations of citizens.

Aligning all efforts with the vision of “Sabka Saath, Sabka Vikas”.

The Budget focuses on six key areas: strategic and advanced manufacturing, revival of traditional industries, development of champion MSMEs, strong support for infrastructure, long-term security and stability, and development of urban-based economic zones.

📌Major Announcements

Biopharma Power:
₹10,000 crore allocation over the next five years. Three new NIPER institutes to be set up and seven to be upgraded.

Semiconductor Mission 2.0:
Launched with a budget of ₹40,000 crore.

Rare Earth Corridors:
To be established in Odisha, Kerala, Andhra Pradesh and Tamil Nadu.

Waterways and Transport:
Development of National Waterways-5 connecting Talcher–Angul to Paradip via Kalinganagar through the Brahmani and Mahanadi rivers.
A new freight corridor from Dankuni in the east to Surat in the west.

Industry and Textiles:
Special programme for labour-intensive textile sector. ‘Mahatma Gandhi Gram Swaraj’ scheme for khadi and handicrafts.

Capital Expenditure:
Increased to ₹12.2 lakh crore for FY 2027.

Education and Employment:
Formation of an ‘E2E Standard Committee’ to link education with employment and industry. One girls’ hostel to be built in every district.

MSME Fund:
₹10,000 crore Growth Fund for MSME development.

Tourism:
Establishment of a National Institute of Hospitality.

Others:
ABGC content creator labs in 15,000 secondary schools and 500 colleges.
Support to states to establish five university townships near major industrial and logistics hubs.

Space Science and Education:
Promotion of astrophysics and astronomy through immersive learning.

Hospitality Sector Upgrade:
Upgrading national institutes of hotel management and catering technology into a National Institute of Hospitality.

Tourism Guide Skill Development:
Pilot scheme to train 10,000 tourist guides at 20 major heritage and tourist sites.

Digital Knowledge Grid:
Creation of a National Destination Digital Knowledge Grid for cultural, spiritual and heritage sites.

Wildlife Tourism and Trails:
Special trails for wildlife tourism, including turtle trails along the coasts of Odisha, Karnataka and Kerala, and bird-watching trails near Pulicat Lake.

High-Value Crops in Coastal States:
Support for cultivation of coconut, cashew and cocoa.

Traditional Medicine and Animal Resources:
Expansion of research and training in traditional medicine. Training of 20,000 new veterinary specialists with subsidies.

Orange Economy:
Focus on animation, VFX, gaming and comics to promote the creative economy.

Fisheries Development:
Strengthening the fisheries value chain, with market linkages for startups, women-led groups and fisher organisations.

Women Entrepreneur Marts:
Establishment of community-owned retail centres under cluster-level federations to empower women entrepreneurs.

Purvodaya and Tourism:
Development of five major tourism centres in Purvodaya states under the East Coast Development Corridor.

📌Direct Taxes and Income Tax

New Tax Regime:
Annual income up to ₹12 lakh made tax-free. Standard deduction for salaried employees increased to ₹75,000, making income up to ₹12.75 lakh tax-free.

Senior Citizens:
Standard deduction doubled to ₹1 lakh.

TDS on House Rent:
Threshold increased from ₹2.4 lakh to ₹6 lakh per year.

Education Loans and TCS:
TCS removed on education loans and foreign remittances up to ₹10 lakh.

📌Property and Return Filing

Self-Occupied Properties:
Tax benefit now available on two self-occupied houses instead of one.

Return Filing:
Time limit for filing returns extended to four years.

📌Indirect Taxes and Customs Duty

Make in India Promotion:
Customs duty exemptions on components for electric vehicles, lithium batteries, mobile manufacturing, solar PV cells and 36 life-saving drugs.

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