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Abstract: Budgeting black hole as a new concept in literature of budgeting is introduced in this article. Black hole concept comes from the Astronomy science and describes the area in atmosphere that nothing can exit from it. The budgetary black holes are the expenditures in public budgeting to which government assigns a large amount of money every years but don’t have any outcomes for society. For explaining this concept, at first budgeting and the most important roles of it are described and then based on the analysis of documents, the black hole of budgeting is introduced. The society of this research is all of articles and essays about the budgeting of Iran being published in reliable books, magazines or journals and sites. The analysis show that cultural budgeting, current expenditures and construction expenditures are some examples of black hole of budgeting.