Among States and Union Territories, Delhi had the highest own revenue share at 93.2% in the 2024–25 Budget Estimates (FY25 BE). Haryana followed with 80.4% and Telangana with 78.4%. Karnataka was fourth at 77.3% and Tamil Nadu fifth at 75.5%. Manipur recorded the lowest share at 10%. Own revenue refers to a state's tax and non-tax revenue expressed as a share of its total revenue receipts.