Government budget and revenue in Espirito Santo, Brazil: official figures
The Espirito Santo state government took in R$31.5 billion in 2025, R$7,632 per resident, 12th highest of 27 federation units per person (all 27 combined: R$6,759). Revenue was up 9.3% on 2024 (R$28.8 billion), before adjusting for inflation (all 27 combined: up 7.5%).
Where does the Espirito Santo state budget come from?
Taxes, fees and improvement levies brought in R$17.2 billion or 55% of Espirito Santo's 2025 revenue, and borrowing (credit operations) added R$605 million. The budget had forecast revenue of R$31.0 billion; 102% of it was realised.
Source: Secretaria do Tesouro Nacional (National Treasury), SICONFI · saved copyHow much does the Espirito Santo state government spend?
The Espirito Santo state government committed R$30.5 billion of spending in 2025, R$7,396 per resident, 12th highest of 27 (all 27 combined: R$6,789). That was up 9.8% on 2024 and R$973 million less than the revenue it took in.
Source: Secretaria do Tesouro Nacional (National Treasury), SICONFI · saved copyHow much does Espirito Santo spend on public servants?
Payroll and social charges for all branches took R$12.7 billion in 2025, 41.7% of Espirito Santo's committed spending, 4th lowest share of 27 (all 27 combined: 48.7%); the bill was up 9.1% on 2024.
Source: Secretaria do Tesouro Nacional (National Treasury), SICONFI · saved copyIs Espirito Santo within the legal limit on personnel spending?
Under the Fiscal Responsibility Law, personnel spending by the Espirito Santo executive branch was 35.41% of adjusted net current revenue in the 12 months to December 2025 (R$9.93 billion), against a ceiling of 49.00%, so below the prudential limit of 46.55%. That is 2nd lowest of 27 federation units.
Source: Secretaria do Tesouro Nacional (National Treasury), SICONFI · saved copyHow much debt does Espirito Santo have?
Espirito Santo's net consolidated debt was negative at the end of 2025 (-R$14.7 billion, -52.5% of net current revenue): cash and financial assets exceeded gross debt. That is the lowest of 27 federation units; a year earlier the figure was -R$15.7 billion.
Source: Secretaria do Tesouro Nacional (National Treasury), SICONFI · saved copyWhat is the debt per person in Espirito Santo?
Gross consolidated debt of the Espirito Santo state government stood at R$8.29 billion on 31 December 2025 (down 1.3% in the year). Net of cash and other financial assets that is -R$3,569 per resident, the lowest of 27 (all 27 combined: R$4,548).
Source: Secretaria do Tesouro Nacional (National Treasury), SICONFI · saved copyHow much does Espirito Santo spend on debt service?
The Espirito Santo state government paid R$452 million in interest and R$396 million in debt repayments in 2025, together 3.0% of its net current revenue (9th lowest of 27; all 27 combined: 5.7%).
Source: Secretaria do Tesouro Nacional (National Treasury), SICONFI · saved copyHow much ICMS does Espirito Santo collect?
Espirito Santo collected R$22.6 billion in ICMS, the state tax on goods and services, in 2025, R$5,480 per resident, 4th highest of 27 (all 27 combined: R$4,043). Collections were up 8.3% on 2024, before inflation (all 27 combined: up 6.8%).
Source: Secretaria do Tesouro Nacional (National Treasury), SICONFI · saved copyHow important is ICMS to the Espirito Santo budget?
ICMS made up 56.0% of Espirito Santo's current revenue in 2025, 3rd highest share of 27 (all 27 combined: 48.9%), counted before the shares passed on to municipalities and to the FUNDEB education fund. The vehicle tax (IPVA) raised R$1.35 billion.
Source: Secretaria do Tesouro Nacional (National Treasury), SICONFI · saved copyHow much does Espirito Santo depend on federal transfers?
The federal transfer to states (Fundo de Participacao dos Estados, FPE) gave Espirito Santo R$3.47 billion in 2025, equal to 12.4% of its net current revenue of R$28.1 billion, 10th lowest share of 27 (all 27 combined: 16.3%).
Source: Secretaria do Tesouro Nacional (National Treasury), SICONFI · saved copyHow much does Espirito Santo spend on health and education?
Health took 18.6% of Espirito Santo's committed spending in 2025 (R$5.67 billion), 7th highest share of 27 (all 27 combined: 14.3%), and education 12.8% (R$3.91 billion), 3rd lowest share of 27 (all 27 combined: 16.8%).
Source: Secretaria do Tesouro Nacional (National Treasury), SICONFI · saved copyHow much does Espirito Santo spend on police and pensions?
Public security spending in Espirito Santo was R$3.04 billion in 2025, R$736 per resident, 14th highest of 27 (all 27 combined: R$657). Pensions and retirement benefits (the social security function) took 16.8% of spending (all 27 combined: 16.0%).
Source: Secretaria do Tesouro Nacional (National Treasury), SICONFI · saved copyHow much does Espirito Santo invest in public works?
The Espirito Santo state government committed R$5.19 billion to investment (public works and equipment) in 2025, 17.0% of its spending, the highest share of 27 (all 27 combined: 8.2%); in 2024 it committed R$4.50 billion.
Source: Secretaria do Tesouro Nacional (National Treasury), SICONFI · saved copyDoes Espirito Santo have a budget surplus or deficit?
Espirito Santo's primary result for 2025, excluding the civil-service pension scheme, was a deficit of R$440 million (-1.6% of net current revenue, 13th lowest of 27). The budget guidelines law had set a target of a deficit of R$1.57 billion, so the result was better than the target.
Source: Secretaria do Tesouro Nacional (National Treasury), SICONFI · saved copyHow Espirito Santo compares with other states
State government revenue per person (2025)
Espirito Santo ranks 12 of 27, highest first. Revenue realised in 2025, excluding intra-budget transactions, divided by the IBGE population estimate for 1 July 2025
| Rank | Region | State government revenue per person |
|---|---|---|
| 9 | Amazonas | R$8,311 |
| 10 | Sergipe | R$7,839 |
| 11 | Sao Paulo | R$7,789 |
| 12 | Espirito Santo | R$7,632 |
| 13 | Piaui | R$6,769 |
| 14 | Santa Catarina | R$6,597 |
| 15 | Alagoas | R$6,512 |
State government spending per person (2025)
Espirito Santo ranks 12 of 27, highest first. Expenditure committed (empenhada) in 2025, excluding intra-budget transactions, per resident
| Rank | Region | State government spending per person |
|---|---|---|
| 9 | Amazonas | R$8,218 |
| 10 | Sao Paulo | R$8,055 |
| 11 | Sergipe | R$7,688 |
| 12 | Espirito Santo | R$7,396 |
| 13 | Goias | R$7,138 |
| 14 | Piaui | R$6,955 |
| 15 | Alagoas | R$6,874 |
ICMS (state sales tax) collected per person (2025)
Espirito Santo ranks 4 of 27, highest first. ICMS revenue over the 12 months to December 2025, before the shares passed to municipalities and FUNDEB
| Rank | Region | ICMS (state sales tax) collected per person |
|---|---|---|
| 1 | Mato Grosso | R$6,685 |
| 2 | Mato Grosso do Sul | R$6,025 |
| 3 | Santa Catarina | R$5,516 |
| 4 | Espirito Santo | R$5,480 |
| 5 | Sao Paulo | R$5,166 |
| 6 | Rio Grande do Sul | R$4,780 |
| 7 | Rondonia | R$4,638 |
Change in ICMS revenue, 2024 to 2025 (2025)
Espirito Santo ranks 9 of 27, highest first. Nominal change, not adjusted for inflation
| Rank | Region | Change in ICMS revenue, 2024 to 2025 |
|---|---|---|
| 6 | Rio de Janeiro | +9.7% |
| 7 | Sergipe | +8.7% |
| 8 | Paraiba | +8.7% |
| 9 | Espirito Santo | +8.3% |
| 10 | Rondonia | +8.2% |
| 11 | Amazonas | +7.8% |
| 12 | Tocantins | +7.6% |
Executive-branch personnel spending as a share of net current revenue (2025)
Espirito Santo ranks 26 of 27, highest first. Total personnel spending of the executive branch over the 12 months to December 2025, as a share of adjusted net current revenue; the legal ceiling for each state is given in its fact
| Rank | Region | Executive-branch personnel spending as a share of net current revenue |
|---|---|---|
| 21 | Amapa | 38.5% |
| 22 | Amazonas | 38.1% |
| 23 | Para | 38.1% |
| 24 | Piaui | 37.8% |
| 25 | Mato Grosso | 36.3% |
| 26 | Espirito Santo | 35.4% |
| 27 | Maranhao | 30.1% |
Payroll and social charges as a share of state spending (2025)
Espirito Santo ranks 24 of 27, highest first. Personnel and social charges, all branches, as a share of committed expenditure
| Rank | Region | Payroll and social charges as a share of state spending |
|---|---|---|
| 21 | Mato Grosso | 46.7% |
| 22 | Alagoas | 43.8% |
| 23 | Maranhao | 43.6% |
| 24 | Espirito Santo | 41.7% |
| 25 | Piaui | 40.6% |
| 26 | Sao Paulo | 38.7% |
| 27 | Amazonas | 36.9% |
Net consolidated debt as a share of net current revenue (2025)
Espirito Santo ranks 27 of 27, highest first. At 31 December 2025. A negative value means cash and financial assets exceeded gross debt
| Rank | Region | Net consolidated debt as a share of net current revenue |
|---|---|---|
| 21 | Maranhao | 5.3% |
| 22 | Paraiba | 3.2% |
| 23 | Parana | -4.9% |
| 24 | Rondonia | -5.0% |
| 25 | Amapa | -8.0% |
| 26 | Mato Grosso | -14.9% |
| 27 | Espirito Santo | -52.5% |
Net consolidated debt per person (2025)
Espirito Santo ranks 27 of 27, highest first. At 31 December 2025, divided by the IBGE population estimate for 1 July 2025
| Rank | Region | Net consolidated debt per person |
|---|---|---|
| 21 | Maranhao | R$247 |
| 22 | Paraiba | R$162 |
| 23 | Parana | -R$294 |
| 24 | Rondonia | -R$453 |
| 25 | Amapa | -R$957 |
| 26 | Mato Grosso | -R$1,425 |
| 27 | Espirito Santo | -R$3,569 |
Federal FPE transfer as a share of net current revenue (2025)
Espirito Santo ranks 18 of 27, highest first. Cota-parte do Fundo de Participacao dos Estados over the 12 months to December 2025
| Rank | Region | Federal FPE transfer as a share of net current revenue |
|---|---|---|
| 15 | Bahia | 27.3% |
| 16 | Amazonas | 24.9% |
| 17 | Mato Grosso do Sul | 12.8% |
| 18 | Espirito Santo | 12.4% |
| 19 | Goias | 12.1% |
| 20 | Mato Grosso | 11.7% |
| 21 | Parana | 8.2% |
Health as a share of state spending (2025)
Espirito Santo ranks 7 of 27, highest first. Committed expenditure on the health function as a share of all committed expenditure
| Rank | Region | Health as a share of state spending |
|---|---|---|
| 4 | Bahia | 19.2% |
| 5 | Roraima | 19.1% |
| 6 | Sergipe | 19.1% |
| 7 | Espirito Santo | 18.6% |
| 8 | Acre | 17.9% |
| 9 | Paraiba | 17.4% |
| 10 | Rondonia | 16.9% |
Education as a share of state spending (2025)
Espirito Santo ranks 25 of 27, highest first. Committed expenditure on the education function as a share of all committed expenditure
| Rank | Region | Education as a share of state spending |
|---|---|---|
| 21 | Piaui | 14.1% |
| 22 | Alagoas | 14.0% |
| 23 | Goias | 13.8% |
| 24 | Sergipe | 13.2% |
| 25 | Espirito Santo | 12.8% |
| 26 | Rio Grande do Sul | 12.2% |
| 27 | Rio de Janeiro | 10.2% |
State spending on public security per person (2025)
Espirito Santo ranks 14 of 27, highest first. Committed expenditure on the public security function (police, civil defence) per resident
| Rank | Region | State spending on public security per person |
|---|---|---|
| 11 | Amazonas | R$789 |
| 12 | Rio Grande do Sul | R$763 |
| 13 | Mato Grosso do Sul | R$752 |
| 14 | Espirito Santo | R$736 |
| 15 | Goias | R$681 |
| 16 | Para | R$631 |
| 17 | Parana | R$619 |
Investment as a share of state spending (2025)
Espirito Santo ranks 1 of 27, highest first. Capital investment (works and equipment) as a share of committed expenditure
| Rank | Region | Investment as a share of state spending |
|---|---|---|
| 1 | Espirito Santo | 17.0% |
| 2 | Maranhao | 15.6% |
| 3 | Mato Grosso | 15.5% |
| 4 | Piaui | 14.8% |
| 5 | Goias | 13.6% |
| 6 | Para | 12.3% |
| 7 | Paraiba | 12.1% |
Primary result as a share of net current revenue (2025)
Espirito Santo ranks 15 of 27, highest first. Primary result excluding the pension scheme (RPPS), above the line; positive is a surplus
| Rank | Region | Primary result as a share of net current revenue |
|---|---|---|
| 12 | Santa Catarina | +0.2% |
| 13 | Mato Grosso | -0.7% |
| 14 | Tocantins | -0.9% |
| 15 | Espirito Santo | -1.6% |
| 16 | Para | -1.7% |
| 17 | Rondonia | -1.9% |
| 18 | Mato Grosso do Sul | -2.0% |
More on Espirito Santo: overview · economy and jobs · health · education and schools · poverty and living standards · Brazil
Sources
- Secretaria do Tesouro Nacional (National Treasury), SICONFI: RGF 2025, 3rd quadrimester, executive branch, Annex 01: personnel spending against the Fiscal Responsibility Law limits. Bundle of the API responses for the 27 federation units (one JSON file per IBGE state code, with the request URLs in requests.txt), read 23 October 2026 · saved copy (SHA-256 7d8f1d8fd7ea…)
- Secretaria do Tesouro Nacional (National Treasury), SICONFI: RGF 2025, 3rd quadrimester, Annex 02: consolidated debt (DC), net consolidated debt (DCL) and DCL as a share of net current revenue. Bundle of the API responses for the 27 federation units (one JSON file per IBGE state code, with the request URLs in requests.txt), read 23 October 2026 · saved copy (SHA-256 892eae460b6e…)
- Secretaria do Tesouro Nacional (National Treasury), SICONFI: RREO 2025, 6th bimester (January-December), Annex 01: budget balance, revenue realised and expenditure committed, liquidated and paid by economic category. Bundle of the API responses for the 27 federation units (one JSON file per IBGE state code, with the request URLs in requests.txt), read 23 October 2026 · saved copy (SHA-256 55a430977b02…)
- Secretaria do Tesouro Nacional (National Treasury), SICONFI: RREO 2025, 6th bimester, Annex 02: expenditure by function and subfunction. Bundle of the API responses for the 27 federation units (one JSON file per IBGE state code, with the request URLs in requests.txt), read 23 October 2026 · saved copy (SHA-256 0333d62c8b7d…)
- Secretaria do Tesouro Nacional (National Treasury), SICONFI: RREO 2025, 6th bimester, Annex 03: net current revenue (RCL), including ICMS, IPVA and the FPE transfer, last 12 months. Bundle of the API responses for the 27 federation units (one JSON file per IBGE state code, with the request URLs in requests.txt), read 23 October 2026 · saved copy (SHA-256 3e095292a3e1…)
- Secretaria do Tesouro Nacional (National Treasury), SICONFI: RREO 2025, 6th bimester, Annex 06: primary and nominal results and the targets set in the budget guidelines law (LDO). Bundle of the API responses for the 27 federation units (one JSON file per IBGE state code, with the request URLs in requests.txt), read 23 October 2026 · saved copy (SHA-256 2b7c399333d6…)
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