---
title: "Gross Tax Revenue: Definition & UPSC Notes | Model Diplomat"
description: "Gross tax revenue is the total tax a government collects before refunds and states' devolution share. See how it differs from net tax revenue in India's Budget."
url: "https://modeldiplomat.com/learn/glossary/gross-tax-revenue"
---

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Model Diplomat Research Team · Last reviewed June 22, 2026

TL;DR

- Gross tax revenue is the total tax collected by a government before deducting refunds and the states' share of central taxes under devolution.
- How does gross tax revenue differ from net tax revenue?
- Are cesses and surcharges part of gross tax revenue?
- What share of central taxes goes to the states?
- Why is gross tax revenue important for the tax-to-GDP ratio?

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

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In Union Budget 2023–24, Finance Minister Nirmala Sitharaman budgeted gross tax revenue at about ₹33.6 lakh crore, from which refunds and the states' 41 percent devolution share were deducted to reach the Centre's net tax receipts.

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