---
title: "Capital Receipts: Definition and Types | Model Diplomat"
description: "Capital receipts are government revenues that create liabilities or reduce assets, crucial for understanding fiscal policy in Model UN and UPSC contexts."
url: "https://modeldiplomat.com/learn/glossary/capital-receipts"
---

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Model Diplomat Research Team · Last reviewed June 22, 2026

TL;DR

- Capital receipts are government revenues that either create a liability or reduce a financial asset, principally borrowings, loan recoveries, and disinvestment proceeds.
- How do capital receipts differ from revenue receipts?
- What is the difference between debt and non-debt capital receipts?
- Why does disinvestment count as a capital receipt?
- How are capital receipts linked to the fiscal deficit?

[Civil Service & Diplomatic Exams](https://modeldiplomat.com/learn/civil-services/glossary)Updated June 22, 2026

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On 1 February 2023, Finance Minister Nirmala Sitharaman's Union Budget pegged gross market borrowings—the largest capital receipt—at about ₹15.4 lakh crore to finance the fiscal deficit.

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