Proposed FY 2027 National Budget Explorer: departments, expense classes, sectors and the fiscal program behind the 7.2 trillion peso proposal

Key findings

1. The proposed 2027 expenditure program is 7,200,186,000 thousand pesos, 6.0 percent above the 2026 program level and 12.6 percent above 2025 actual (Table B.8; Policy Desk computations, cash-based).
2. Of the 2027 total, the 35 department rows are 3,972,968,069 thousand pesos (55.2 percent, up 4.6 percent on the 2026 program level), Special Purpose Funds 645,734,929 (9.0 percent, down 10.1 percent) and automatic appropriations net of RLIP and SAGF 2,581,483,002 (35.9 percent, up 13.3 percent). Displayed shares are rounded and do not add exactly.
3. Within automatic appropriations, Debt Interest Payments are set at 1,114,256,000 thousand pesos, 17.3 percent above the 2026 program level and 15.5 percent of the total, and the National Tax Allotment at 1,319,834,557, up 10.9 percent and 18.3 percent of the total (Table B.8; Policy Desk computations).
4. By expense class, 2027 against the 2026 program level: Personnel Services up 7.5 percent (27.5 percent of the total), Maintenance and Other Operating Expenses down 1.2 percent (40.9 percent), Capital Outlays and Net Lending up 13.8 percent (16.1 percent), Financial Expenses up 17.3 percent (15.5 percent). Financial Expenses (1,114,288,191) and Debt Interest Payments (1,114,256,000) are separate lines that round to the same share.
5. The ten largest department rows in 2027 are DepEd, DPWH, DILG, DND, DOTr, DOH, DSWD, DA, the SUCs and the Judiciary; together they are 48.5 percent of the grand total and 88.0 percent of the Departments line (computed from unrounded figures). Of the 35 department rows, 16 are above and 19 below their 2026 program level.
6. The largest increases in pesos against the 2026 program level are the DOTr department row (+163,114,048 thousand pesos, 118.3 percent, to 300,960,436) and DPWH (+113,054,415, 21.3 percent, to 643,953,276); the largest decreases are DepEd (-39,346,825, 3.9 percent, to 975,962,852), DOH (-33,602,717, 11.0 percent, to 270,983,741) and DSWD (-28,629,265, 10.6 percent, to 241,560,136). These are department rows compared with a program level; the tables give no reason for any change, and a department row is not a sector total: the Education, Culture and Manpower Development sector in Table B.5 is 1,226,606 million pesos in 2027.
7. DPWH's Capital Outlays and Net Lending rise from 496,927,726 to 603,003,972 thousand pesos (21.3 percent) and are 52.0 percent of that column for 2027 (53.3 percent excluding net lending); DOTr's rise from 84,789,660 to 243,932,968 (187.7 percent). DepEd's decrease falls in MOOE (209,285,307 to 175,569,106) and Capital Outlays and Net Lending (99,694,889 to 33,047,915) while its Personnel Services rise (706,329,481 to 767,345,831).
8. Table A.2 projects 2027 revenues of 5,205.5 billion pesos (15.7 percent of GDP), disbursements of 6,900.5 billion (20.8 percent) and a deficit of 1,694.9 billion (5.1 percent of GDP, after 5.4 percent in 2026 and 5.6 percent in 2025), with interest payments of 1,114.3 billion equal to 16.1 percent of disbursements. Table A.1 assumes real GDP growth of 5.0 to 6.0 percent, inflation of 4.0 to 5.0 percent against a 2.0 to 4.0 percent target, an exchange rate of 60 to 62 pesos per US dollar and Dubai crude at 70 to 90 US dollars a barrel for 2027.

Department explorer (Table B.8, 35 rows)

Figures are in billion pesos, converted from Table B.8's thousand pesos by dividing by 1,000,000 and rounded to one decimal place; the printed thousand-peso values are in the download and in the expense-class view below. Change and percent change compare the 2027 proposal with the 2026 program level; share is of the 2027 grand total (7,200,186,000 thousand pesos). Policy Desk computations. The size bar is scaled to the largest row (DepEd) and the change bar to the largest absolute change (DOTr). Without JavaScript the table stays in 2027 order, largest first.

Expense classes for one department (thousand pesos, as printed)

Choose a department row to see its Personnel Services, Maintenance and Other Operating Expenses, Capital Outlays and Net Lending, and Financial Expenses for the three years, as printed in Table B.8. Without JavaScript, these values are in the CSV download.

Grand total by expense class (Table B.8)

Headings, Special Purpose Funds and automatic appropriations (Table B.8)

Table B.8 groups its rows under three headings. The Special Purpose Funds and the automatic appropriations are separate blocks; the National Tax Allotment, the BARMM block grant, customs duties and taxes, Debt Interest Payments and Net Lending are automatic appropriations, not Special Purpose Funds.

In the 2025 (Actual) column, five of the seven Special Purpose Fund rows (the Calamity Fund, the Contingent Fund, the Miscellaneous Personnel Benefits Fund, the Pension and Gratuity Fund and the Revised AFP Modernization Program) show zero, while Budgetary Support to Government Corporations and Allocations to Local Government Units carry actual amounts. Table B.8 does not state why; a zero in that column should not be read as showing that nothing was spent for those purposes in 2025.

Sector distribution (Table B.5)

Table B.5 classifies the whole expenditure program by sector, in million pesos, with DBM's printed percent distribution. Its grand totals equal Table B.8's, and each of the three service headings carries its own "Subsidy to Local Government Units" line. A sector total is a different object from a department row: the Education, Culture and Manpower Development sector is 1,226,606 million pesos in 2027 while the DepEd department row is 975,962,852 thousand pesos, about 975,963 million. Percentages are as printed by DBM; the change column is a Policy Desk computation in million pesos.

Fiscal program (Table A.2, billion pesos)

Table A.2 is on a disbursement basis in Section A and shows the cash-based Total Expenditure Program (7,200.2 billion pesos for 2027, the same total as Tables B.8 and B.5) in Section B. Disbursement figures and appropriations figures are different measures: interest payments are 995.6 billion pesos for 2026 in Table A.2 and 950.0 billion in Table B.8, and net lending 10.0 against 28.7 billion. Figures from the two tables are not combined here.

Table A.2 also projects the deficit at 4.8 percent of GDP in 2028 and 4.2 percent in 2029; those columns are projections, not proposals. Only the 2027 expenditure program is before Congress.

Macroeconomic assumptions (Table A.1)

These are the DBM and DBCC assumptions used to build the budget (approved by the DBCC at its 193rd meeting on 25 May 2026 and ad referendum on 16 June 2026, per Table A.1 footnote 1). They are not forecasts by Policy Desk and not outcomes. 2025 values are actual; 2026 values are labelled "Adjusted" and 2027 "Projections" by the table.

The nominal GDP of 33,233.9 billion pesos used for the 2027 ratios in Table A.2 sits inside Table A.1's range; the two tables state it differently and are not treated as one figure.

Downloads

Table B.8, all 51 rows with expense classes, thousand pesos (CSV) Table B.5, 27 sector rows, million pesos and percent (CSV)

Both files carry the unit in each column header and reproduce DBM's printed values; they contain no Policy Desk computations.

Sources

1. Department of Budget and Management. Budget of Expenditures and Sources of Financing FY 2027: Table B.8, Expenditure Program by Department/Special Purpose, by General Expense Class, FY 2025-2027 (Total Proposal), cash-based, thousand pesos (B8.pdf); Table B.5, Expenditure Program by Sector, FYs 2025-2027, million pesos (B5.pdf); Table A.2, National Government Fiscal Program, 2025-2029, billion pesos (A2.pdf); Table A.1, Macroeconomic Parameters, FYs 2025-2029 (A1.pdf). Landing page: BESF FY 2027. Table PDFs carry a 30 July 2026 print footer. Retrieved 6 September 2026. The DBM site states that its content is in the public domain unless otherwise stated.
2. Department of Budget and Management. 2027 President's Budget Message page, dated 11 August 2026 by the DBM site (used for the posting date only; the message itself was not parsed). The National Expenditure Program FY 2027 page lists the NEP volumes and an Excel file, which were not parsed.

Policy Desk is a publisher on DropRegion. This Drop is not produced by, affiliated with or endorsed by the DBM.

Methodology

Policy Desk downloaded the BESF FY 2027 table PDFs from the DBM site, extracted their text, and parsed Tables B.8 and B.5 into structured data. Arithmetic was checked in full: in Table B.8 every row's four expense classes sum to its total, the 35 department rows sum to the Departments line, and the three headings sum to the grand total, in all three years; in Table B.5 the six top-level lines sum to the grand total and the printed percentages to 100.00. The grand totals of B.8, B.5 and A.2 Section B agree. An independent verification pass re-parsed both tables and recomputed every figure in this Drop.

Changes, percent changes and shares are Policy Desk computations on the printed values: change is the 2027 (Proposed) figure minus the 2026 (Program) figure; percent change is that difference over the 2026 figure; share is the row over the 2027 grand total. Shares are rounded to one decimal place after computation and are not added; combined shares (for example the top ten department rows at 48.5 percent) are computed from unrounded values. Billions are thousand pesos divided by 1,000,000, rounded to one decimal place. The 2026 column is DBM's program figure; the Drop does not equate it with the FY 2026 General Appropriations Act. The tables give no reason for any change, and none is offered here.

Limitations

• Proposal stage. Every figure is the Executive's proposal as of the BESF FY 2027; Congress may change any of them, and the enacted General Appropriations Act may differ from every number here.
• Summary tables only. The NEP volumes, the Excel file, agency-level detail, regional allocations and the President's Budget Message were not parsed.
• A department row covers the department and its attached agencies as grouped by DBM and excludes amounts for the same purpose in Special Purpose Funds, automatic appropriations or sector totals; department changes are not sector changes.
• The "2026 (Program)" column is DBM's program figure (DBCC-approved, per Table A.2 footnote 1); its relationship to the FY 2026 General Appropriations Act is not stated in the tables.
• Table A.2 is on a disbursement basis and Tables B.8 and B.5 on an appropriations basis; the same words name different measures across them, and the Drop does not combine them.
• The "Capital Outlays and Net Lending" column includes net lending; capital-outlay shares state which basis they use.
• Reasons for changes, policy intentions and trade-offs are outside the parsed tables and are not asserted.
• Displayed shares are rounded and do not add exactly (the three heading shares sum to 100.1 percent as displayed).

Freshness

Freshness class F3 (release-driven). Checked and verified 6 September 2026 against the BESF FY 2027 tables. Events that would change this Drop: the House-approved General Appropriations Bill, the Senate version, the bicameral report and the enacted FY 2027 General Appropriations Act, and any DBM erratum to the BESF. Next scheduled check: on the House committee report on the General Appropriations Bill, and in any case by 30 September 2026. Checking a source is not the same as changing this Drop; the version panel records changes.

Version

v1.1, 6 September 2026: five corrections from the first evaluation (units in every CSV header; next scheduled check stated; inflation actual and forecast rows separated as Table A.1 prints them; note on sorting without JavaScript; label spacing and the "Projections" header). No figure changed.

v1, 6 September 2026: first evaluated version. Drop ID D-20260906-9813. Corrections and later versions will be listed here.