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Pakistan’s Finance Division Issues FY2026-27 Budget Call Circular

The Finance Division’s FY2026-27 circular requests three years of budget data, adds a disaster-budget proforma and sets provisional ceilings for review discussions.
From TheFinanceBase Team2 min to read
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Pakistan’s Finance Division issued the federal Budget Call Circular for FY2026-27 on 27 January 2026. It starts the budget-submission process for ministries and other federal offices, requesting FY2024-25 actuals, FY2025-26 revised estimates and FY2026-27 budget estimates. The circular also introduces a disaster-budget proforma and sets out provisional ceilings for discussion—not final allocations.

Who the circular addresses and what it asks for

Circular No. 1/10/SO (Budget-I)/BCC 2026-27 is addressed to division secretaries, principal accounting officers, heads of departments and subordinate offices. The Finance Division’s official circular asks for budget information across three fiscal years:

  • FY2024-25: actual expenditure and receipts.
  • FY2025-26: revised estimates.
  • FY2026-27: budget estimates.

Submissions must include the information requested on the circular’s forms. The relevant form determines the details required for each return.

What is new in the FY2026-27 circular

The circular adds a new proforma to identify and tag the disaster budget. This gives departments a specific format for reporting that spending as part of the budget exercise.

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How to interpret the provisional budget ceilings

The circular provides provisional indicative ceilings to guide discussion at demand review committee meetings. It says the ceilings are based on spending levels in the first half of the current financial year and the FY2026-27 inflation projection. They include the December increment but exclude the likely pay increase to be announced at budget time.

These figures are therefore working guidance for review discussions, not approved or final allocations. They should not be treated as the amount a ministry or department will ultimately receive.

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Submission timelines and upcoming meetings

Principal accounting officers are asked to submit information according to the timeline stated against each form. The letter does not establish one universal deadline for all returns, so the applicable form should be checked before scheduling a submission. The Finance Division says pre-budget workshops and demand review committee meetings will be scheduled in due course.

The circular and Post Code List are available through the Finance Division’s Budget Wing page, where the FY2026-27 entry is listed as uploaded on 27 January 2026.

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