Where your tax goes

What's getting more money this year, and what's getting less?

Planned spending is HK$843.4 billion in 2026-27, HK$54.2 billion more than last year's revised estimate: 6.9% nominal growth, or 4.8% after price changes. p.12

Which areas get more?

Welfare rises most; housing falls most

2026-27 estimate against 2025-26 revised estimate, ranked by the change in HK$. p.12

  • More
  • Less
  1. Social Welfare +HK$18.6bn +14.4%
  2. Infrastructure +HK$10.4bn +9.1%
  3. Health +HK$8.3bn +5.7%
  4. Security +HK$6.4bn +9.8%
  5. Support +HK$5.6bn +6.6%
  6. Economic +HK$5.0bn +9.7%
  7. Education +HK$1.1bn +1.0%
  8. Community and External Affairs +HK$830m +3.1%
  9. Environment and Food +HK$402m +0.8%
  10. Housing −HK$2.4bn −24.6%

HK$ changes subtract the official figures (our calculation); percentages are the nominal changes in Budget Appendix B.

See every year and the real changes

Total spending by policy area group p.12

Expanded amounts are HK$ million; changes compare with the 2025-26 revised estimate.

Group2026-27EstimateChange2025-26Revised estimate2024-25ActualReal change
Social WelfareHK$148.1bn148,140+HK$18.6bn · +14.4%HK$129.5bn129,519HK$122.1bn122,123+11.6%
InfrastructureHK$124.9bn124,923+HK$10.4bn · +9.1%HK$114.5bn114,482HK$99.5bn99,546+6.5%
HealthHK$153.1bn153,102+HK$8.3bn · +5.7%HK$144.8bn144,823HK$130.3bn130,340+3.8%
SecurityHK$71.5bn71,516+HK$6.4bn · +9.8%HK$65.1bn65,127HK$65.7bn65,746+8.1%
SupportHK$90.1bn90,143+HK$5.6bn · +6.6%HK$84.5bn84,528HK$81.2bn81,236+5.3%
EconomicHK$57.0bn56,955+HK$5.0bn · +9.7%HK$51.9bn51,937HK$54.9bn54,913+7.4%
EducationHK$112.0bn111,975+HK$1.1bn · +1.0%HK$110.9bn110,904HK$113.8bn113,783−0.4%
Community and External AffairsHK$28.0bn27,990+HK$830m · +3.1%HK$27.2bn27,160HK$30.4bn30,374+0.8%
Environment and FoodHK$51.3bn51,256+HK$402m · +0.8%HK$50.9bn50,854HK$47.8bn47,756−1.3%
HousingHK$7.4bn7,416−HK$2.4bn · −24.6%HK$9.8bn9,837HK$7.4bn7,403−26.4%
TotalHK$843.4bn843,416+HK$54.2bn · +6.9%HK$789.2bn789,171HK$753.2bn753,220+4.8%

Why the biggest changes happened

Social Welfare: +HK$18.6bn

2025-26 revised estimate → 2026-27 estimate. SourcesBudget Appendix B, p.12Summary of expenditure, p.3Estimates, Head 170, p.21Budget Speech, p.94

Social Welfare Department: HK$119.2 billion → HK$132.9 billion. Social Security Allowance (Old Age Allowance, Old Age Living Allowance and Disability Allowance): HK$54.2 billion → HK$61.9 billion, more than half the department's rise (our calculation).

An extra month's payment of standard-rate CSSA, Old Age Allowance, Old Age Living Allowance or Disability Allowance, plus a similar payment for Working Family Allowance recipients, costs about HK$6.5 billion.

Infrastructure: +HK$10.4bn

2025-26 revised estimate → 2026-27 estimate. SourcesBudget Appendix B, p.12Capital Works Reserve Fund, p.3Capital Works Reserve Fund, p.7

Capital Works Reserve Fund building works: HK$150.7 billion → HK$156.4 billion; bond interest and other expenses: HK$10.6 billion → HK$16.6 billion. Land development, including Northern Metropolis new development areas: HK$17.0 billion → HK$20.8 billion.

Works cover every policy area group, and the documents do not assign bond interest to a group. These figures explain only part of the Infrastructure change.

Health: +HK$8.3bn

2025-26 revised estimate → 2026-27 estimate. SourcesBudget Appendix B, p.12Estimates, Head 140, p.13Capital Works Reserve Fund, p.10

Hospital Authority recurrent subvention: HK$99.0 billion → HK$101.8 billion. Hospital works in the Capital Works Reserve Fund: HK$18.1 billion → HK$22.7 billion.

Security: +HK$6.4bn

2025-26 revised estimate → 2026-27 estimate. SourcesBudget Appendix B, p.12Budget Appendix B, p.9Summary of expenditure, p.2Summary of expenditure, p.2

Total spending rises 9.8%, while recurrent spending rises 2.9%. Most of the increase is one-off or capital spending.

Hong Kong Police Force: HK$26.6 billion → HK$27.0 billion; establishment posts fall from 37,793 to 36,458.

Housing: −HK$2.4bn

2025-26 revised estimate → 2026-27 estimate. SourcesBudget Appendix B, p.12Capital Works Reserve Fund, p.1Capital Works Reserve Fund, p.2Summary of expenditure, p.2Estimates, Head 62, p.13Budget Speech, p.78Budget Appendix B, p.11

Housing works: HK$12.2 billion → HK$5.5 billion, mainly as Light Public Housing falls HK$7.8 billion → HK$1.8 billion. The Housing Bureau's own budget rises HK$1.8 billion → HK$5.3 billion, including HK$4.0 billion for long-term housing for Wang Fuk Court residents.

Most public housing is paid for by the Housing Authority, outside government expenditure. Housing public expenditure, including the Housing Authority, is HK$64.5 billion.

Money held centrally, and pensions

p.3 p.2

Miscellaneous Services: HK$78.8 million → HK$6.3 billion, including additional commitments of HK$5.7 billion recurrent and HK$393 million non-recurrent. This money is moved to departments during the year.

Pensions: HK$52.0 billion → HK$53.9 billion.

Compare recurrent and total spending

Recurrent spending repeats each year, such as pay, subventions and allowances. Total spending also includes one-off items and capital works.

2026-27: total and recurrent spending growth p.12 p.9

GroupTotalRecurrent
Social Welfare+14.4%+9.9%
Infrastructure+9.1%+4.8%
Health+5.7%+4.0%
Security+9.8%+2.9%
Support+6.6%+5.0%
Economic+9.7%+5.0%
Education+1.0%+0.3%
Community and External Affairs+3.1%+2.7%
Environment and Food+0.8%+4.9%
Housing−24.6%+45.3%
Total+6.9%+4.8%

Which departments get more, and which get less?

Heads cover the General Revenue Account and leave out most building works, so they differ from policy area groups. Head 184 (Transfers to Funds) moves money between accounts and is excluded from the rankings.

Heads with the biggest increases

2026-27 against the 2025-26 revised estimate. SourcesSummary of expenditure, p.3Summary of expenditure, p.2Summary of expenditure, p.1

  1. Social Welfare Department 170 +HK$13.7bn +11.5%
  2. Miscellaneous Services 106 +HK$6.2bn +7,893.7%
  3. Government Secretariat: Housing Bureau 62 +HK$3.6bn +204.0%
  4. Government Secretariat: Health Bureau 140 +HK$3.0bn +2.9%
  5. Pensions 120 +HK$1.9bn +3.7%
  6. Government Secretariat: Innovation and Technology Commission 155 +HK$1.8bn +255.8%
  7. Transport Department 186 +HK$1.7bn +15.0%
  8. Labour Department 90 +HK$1.2bn +34.2%
  9. Department of Health 37 +HK$1.1bn +7.9%
  10. Government Secretariat: Commerce and Economic Development Bureau 152 +HK$950m +7.5%
Large revisions make the rise look bigger

Head 106 (Miscellaneous Services): the original 2025-26 estimate was HK$1,678.4 million p.3. Its "additional commitments" were moved to other heads during the year p.2, so the revised estimate is much lower. Against the original estimate, 2026-27 is +275.3% (our calculation).

Head 155 (Government Secretariat: Innovation and Technology Commission): the original 2025-26 estimate was HK$2,579.4 million p.2. It was cut sharply during the year. Against the original estimate, 2026-27 is −2.5% (our calculation).

Heads with the biggest decreases

2026-27 against the 2025-26 revised estimate. SourcesSummary of expenditure, p.1Summary of expenditure, p.3Summary of expenditure, p.2

  1. Government Secretariat: Environment and Ecology Bureau (Environment Branch) 137 −HK$1.4bn −68.2%
  2. Government Secretariat: Education Bureau 156 −HK$767m −1.0%
  3. Radio Television Hong Kong 160 −HK$409m −26.7%
  4. Electrical and Mechanical Services Department 42 −HK$396m −21.8%
  5. Registration and Electoral Office 163 −HK$363m −23.6%
  6. Trade and Industry Department 181 −HK$300m −14.8%
  7. Government Secretariat: Labour and Welfare Bureau 141 −HK$282m −14.4%
  8. University Grants Committee 190 −HK$114m −0.5%
  9. Government Logistics Department 59 −HK$102m −13.6%
  10. Legislative Council Commission 112 −HK$69.0m −5.5%

The Government's Productivity Enhancement Programme also cuts recurrent spending, saving about a further HK$7.8 billion in 2026-27 compared with 2025-26 Budget Speech, p.85. CSSA, the Social Security Allowance and statutory spending are not affected.

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