Sikkim presented a Rs 184.55 billion (bn) Budget for 2026-27 prioritising infrastructure, fiscal discipline, healthcare, education and tourism under its Viksit Sikkim @2047 vision. The plan projects a gross state domestic product of Rs 629.73 bn and aims to sustain annual growth above 13 per cent while maintaining environmental sustainability. The presentation began with the Chief Minister and Cabinet appearing in traditional Lepcha dress as a symbolic gesture. A record rise in capital expenditure to Rs 58.96 bn aims to build productive capacity and resilient infrastructure. The government intends to construct nearly 570 km of climate-resilient roads using mastic asphalt technology and to modernise electricity distribution with Asian Development Bank support. Plans include satellite townships around Gangtok, urban upgrades and tourism assets such as an integrated sports and cultural village and a convention centre to boost MICE tourism. Tourism funding covers ropeways, skywalks, adventure projects and visitor facilities at Nathula and other eco-tourism initiatives. Healthcare allocations support operationalisation of Sikkim's first government medical college with 100 MBBS seats, a renal transplant programme and expanded HPV screening. Nearly 15 per cent of the Budget is earmarked for education with reforms for private universities, open schooling and vocational training. For agriculture, the effective interest rate on Kisan Credit Card crop loans will be reduced to one per cent for eligible farmers. The Budget highlights a decline in suicide rates by nearly 15.8 per cent, from 43.1 per lakh in 2022 to 36.3 in 2024, attributing the fall to expanded counselling and preventive mental health programmes. Authorities reiterated a commitment to fiscal prudence by maintaining interest-bearing debt at about 32 per cent of GSDP and by strengthening digital governance through e-budgeting, e-sanctions, e-payments and Aadhaar-based direct benefit transfers. While noting challenges such as climate vulnerability, market connectivity and the need for greater private investment, the Budget positions growth on infrastructure, institutional reform and human capital development rather than welfare expansion.