Where your tax goes

Education

Schools and universities

The Government plans to spend HK$112.0 billion on Education in 2026-27, 1.0% more than last year's revised estimate. p.12

Number 4 of the ten groups, with 13.3% of government spending (our calculation). p.12

Of HK$1,120 in tax, about HK$149 corresponds to this group. p.12 Change amount

Main spending at a glance

2026-27 budget · change from last year · your share SourcesEstimates, Head 156, p.17Summary of expenditure, p.3Budget Appendix B, p.12

  1. Aided secondary schools (Code of Aid) HK$24.5bn ▼1.6% · HK$33
  2. University Grants Committee HK$24.4bn ▼0.5% · HK$32
  3. Aided primary schools (Code of Aid) HK$20.5bn ▼2.3% · HK$27
  4. Direct Subsidy Scheme schools HK$5.8bn ▲1.6% · HK$7.7
  5. Kindergarten Education Scheme HK$4.5bn ▼6.9% · HK$6.0

These are selected lines and can overlap. Some departments and funds also cover other groups, so do not add them together. Changes and personal shares are our calculation.

This is a split by budget share. Taxes are not set aside for particular uses. How we split it

Explore the detail

Schools and kindergartens

Most primary and secondary schools are aided schools, funded by the Education Bureau under the Codes of Aid. Direct Subsidy Scheme schools and kindergartens in the Kindergarten Education Scheme are also subsidised.

Schools and kindergartens

2026-27 budgets; changes against last year's revised estimate (our calculation). p.17

  1. Aided secondary schools (Code of Aid) HK$24.5bn ▼1.6% · HK$33
  2. Aided primary schools (Code of Aid) HK$20.5bn ▼2.3% · HK$27
  3. Direct Subsidy Scheme schools HK$5.8bn ▲1.6% · HK$7.7
  4. Kindergarten Education Scheme HK$4.5bn ▼6.9% · HK$6.0
  5. Special schools (Code of Aid) HK$3.9bn ▲0.9% · HK$5.2
See last year's figures

Compare with last year p.17

Item2026-27EstimateChange2025-26Revised estimate
Aided secondary schools (Code of Aid)HK$24.5bn24,540.9−HK$393m · −1.6%24,933.9
Aided primary schools (Code of Aid)HK$20.5bn20,527.4−HK$489m · −2.3%21,016.6
Direct Subsidy Scheme schoolsHK$5.8bn5,806.7+HK$90.6m · +1.6%5,716.1
Kindergarten Education SchemeHK$4.5bn4,481.2−HK$332m · −6.9%4,812.7
Special schools (Code of Aid)HK$3.9bn3,883.7+HK$36.4m · +0.9%3,847.2
Universities and vocational education

Universities and vocational education

2026-27 budgets; changes against last year's revised estimate (our calculation). SourcesSummary of expenditure, p.3Estimates, Head 190, p.9Estimates, Head 156, p.17

  1. University Grants Committee HK$24.4bn ▼0.5% · HK$32
  2. of which: recurrent grants to UGC-funded universities and the UGC Secretariat HK$24.0bn ▼1.2% · HK$32
  3. Vocational Training Council (recurrent subvention) HK$2.8bn ▼3.6% · HK$3.7
See last year's figures

Compare with last year SourcesSummary of expenditure, p.3Estimates, Head 190, p.9Estimates, Head 156, p.17

Item2026-27EstimateChange2025-26Revised estimate
University Grants CommitteeHK$24.4bn24,446.6−HK$114m · −0.5%24,560.8
of which: recurrent grants to UGC-funded universities and the UGC SecretariatHK$24.0bn23,956.6−HK$294m · −1.2%24,250.8
Vocational Training Council (recurrent subvention)HK$2.8bn2,804.4−HK$104m · −3.6%2,907.9

Major capital projects in this group planned to start in 2026-27 have total project estimates of HK$1.8 billion p.14. That is the whole cost of the projects, paid over several years, not 2026-27 spending.

Three years: actual, revised estimate, estimate

Spending over three years SourcesBudget Appendix B, p.12Budget Appendix B, p.9Budget Appendix B, p.11

Expanded amounts are in HK$ million; percentages come from Budget Appendix B.

Measure2026-27EstimateChange2025-26Revised estimate2024-25Actual
Government expenditureHK$112.0bn111,975+HK$1.1bn · +1.0%110,904113,783
Recurrent spendingHK$102.3bn102,308+HK$317m · +0.3%101,991105,281
Public expenditureHK$112.0bn111,975+HK$1.1bn · +1.0%110,904113,783

Recurrent spending covers yearly costs such as pay, grants and allowances. Public expenditure also includes the Housing Authority and trading funds.

Policy areas and departments

Department figures are whole budgets and can include other policy areas. Do not add them together as this group's spending. Index of Policy Areas

Education

Departments that contribute

SourcesSummary of expenditure, p.1Estimates, Head 156, p.14Summary of expenditure, p.3

  1. Government Secretariat: Education Bureau Part of this department's spending: it also works in 1 other policy area HK$75.0bn
  2. of which: Pre-primary Education HK$4.5bn
  3. of which: Primary Education HK$24.4bn
  4. of which: Secondary Education HK$31.9bn
  5. of which: Special Education HK$4.0bn
  6. of which: Other Educational Services and Subsidies HK$1.5bn
  7. of which: Post-secondary, Vocational and Professional Education HK$5.7bn
  8. of which: Policy and Support HK$3.0bn
  9. University Grants Committee HK$24.4bn
  10. Working Family and Student Financial Assistance Agency Part of this department's spending: it also works in 3 other policy areas HK$7.5bn
Measures in the Budget Speech

Measures are grouped by topic here. Earmarks, injections and amounts spread over several years are different from this year's spending.

  1. Loans for campus building in the Northern Metropolis University Town

    HK$10 billion p.61Earmarked for loans, not grants

  2. AI courses, talks and contests for students and the public

    HK$50 million p.20Allocation; the speech does not say over how long

How are shares and changes calculated?

Personal share = your tax amount × the spending line ÷ total government expenditure. Lines can overlap and should not be added together. p.12

Nominal changes for groups come from Budget Appendix B. Changes for individual lines compare this year's estimate with last year's revised estimate and are our calculation. p.12