• Revenue Deficit:
    • Difference between government’s revenue expenditure and revenue receipts.
    • Formula: Revenue Deficit = Revenue Expenditure - Revenue Receipts.
    • Implies current expenses exceed current revenues.
  • Fiscal Deficit:
    • Difference between government’s total expenditure and total receipts except borrowings.
    • Formula: Fiscal Deficit = Total Expenditure - Total Receipts (excluding borrowing).
    • Also equals total borrowing of the government.
    • Key indicator of government’s financial health.
  • Primary Deficit:
    • Fiscal Deficit minus net interest liabilities.
    • Formula: Primary Deficit = Fiscal Deficit - Net interest liabilities.
    • Measures deficit excluding interest payments on previous debt.
    • Focuses on present fiscal imbalances.
FeatureRevenue DeficitFiscal DeficitPrimary Deficit
DefinitionRev Exp - Rev RecTotal Exp - Total Rec (excl. borrowing)Fiscal Deficit - Net Interest Liabilities
IndicatesCurrent expenses > current revenuesTotal borrowing of the governmentPresent fiscal imbalances (excluding past debt service)
SignificanceGovernment using savings for consumptionKey indicator of financial health/stabilityFocus on current year’s policy choices