Article 27 — Freedom from Taxes for Promotion of Religion

No person shall be compelled to pay any taxes, the proceeds of which are specifically appropriated in payment of expenses for the promotion or maintenance of any particular religion or religious denomination.

Source: Constitution of India, as published by the Ministry of Law and Justice.

Article 27 was included to prevent the post-independence state from replicating colonial practices of state support for particular religious institutions. During British rule, government funds had at times supported specific temples, churches, and mosques, partly as a legacy of pre-colonial patronage relationships and partly as administrative convenience. The framers wanted a clean break: public money would not be used to advance any religion. The article is carefully worded to apply only to taxes (compulsory levies) whose proceeds are specifically appropriated for religion. General regulatory fees collected from religious institutions, such as fees charged by temple boards, are permissible because they are not taxes appropriated for promoting religion. The Haj subsidy and Kailash Mansarovar subsidy have been litigated under Article 27; courts have generally held that such subsidies, framed as welfare or facilitation measures rather than promotion of religion, do not violate the article.

• Article 25
• Article 26
• Article 28

Last reviewed: 3 July 2026