Where your tax goes

Health

Hospitals and health

The Government plans to spend HK$153.1 billion on Health in 2026-27, 5.7% more than last year's revised estimate. p.12

Number 1 of the ten groups, with 18.2% of government spending (our calculation). p.12

Of HK$1,120 in tax, about HK$203 corresponds to this group. p.12 Change amount

Main spending at a glance

2026-27 budget · change from last year · your share SourcesEstimates, Head 140, p.10Capital Works Reserve Fund, p.10Capital Works Reserve Fund, p.4Budget Appendix B, p.12

  1. Hospital Authority HK$103.1bn ▲2.9% · HK$137
  2. Head 703 Buildings: Health – Hospitals (sub-total) HK$22.7bn ▲25.6% · HK$30
  3. Head 708 Capital subventions: medical subventions (sub-total, Hospital Authority projects) HK$7.9bn ▼12.6% · HK$11

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.

These splits are an illustration, not a bill: tax isn't earmarked. How we split it

Explore the detail

Hospital Authority

Public hospitals and general outpatient clinics are run by the Hospital Authority, which the Government funds through the Health Bureau.

Hospital Authority

2026-27 budgets; changes against last year's revised estimate (our calculation). SourcesEstimates, Head 140, p.10Estimates, Head 140, p.13Estimates, Head 140, p.12

  1. Health Bureau Programme (3): Subvention: Hospital Authority HK$103.1bn ▲2.9% · HK$137
  2. of which: recurrent subvention HK$101.8bn ▲2.8% · HK$135
  3. of which: equipment and information systems (block vote) HK$1.3bn ▲6.7% · HK$1.7
See last year's figures

Compare with last year SourcesEstimates, Head 140, p.10Estimates, Head 140, p.13Estimates, Head 140, p.12

Item2026-27EstimateChange2025-26Revised estimate
Health Bureau Programme (3): Subvention: Hospital AuthorityHK$103.1bn103,059.1+HK$2.9bn · +2.9%100,168.9
of which: recurrent subventionHK$101.8bn101,768.5+HK$2.8bn · +2.8%98,964.8
of which: equipment and information systems (block vote)HK$1.3bn1,284.7+HK$80.5m · +6.7%1,204.2
Building and rebuilding hospitals

Hospital building is paid from the Capital Works Reserve Fund, not from the subvention above.

Building and rebuilding hospitals

2026-27 budgets; changes against last year's revised estimate (our calculation). p.10 p.4

  1. Head 703 Buildings: Health – Hospitals (sub-total) HK$22.7bn ▲25.6% · HK$30
  2. Head 708 Capital subventions: medical subventions (sub-total, Hospital Authority projects) HK$7.9bn ▼12.6% · HK$11
See last year's figures

Compare with last year p.10 p.4

Item2026-27EstimateChange2025-26Revised estimate
Head 703 Buildings: Health – Hospitals (sub-total)HK$22.7bn22,731.4+HK$4.6bn · +25.6%18,100.3
Head 708 Capital subventions: medical subventions (sub-total, Hospital Authority projects)HK$7.9bn7,926.2−HK$1.1bn · −12.6%9,063.9

Building and rebuilding hospitals: projects

Cash flow is this year's payment. Total project cost is paid over several years; do not add the two.

Project2026-27 cash flowTotal project cost
New Acute Hospital at Kai Tak Development Area—main works3087MM p.10HK$6.7bn6,700.0HK$30.4bn30,441.1
Expansion of North District Hospital—main works3003MI p.9HK$5.4bn5,355.0HK$32.5bn32,508.2
Redevelopment of Prince of Wales Hospital, phase 2 (stage 1)— main works3075MM p.10HK$5.3bn5,300.0HK$22.0bn21,978.8
Provision of funding to the Hospital Authority for Minor Works Projects8096MM p.4HK$1.8bn1,780.0HK$8.0bn8,000.0
Expansion of Lai King Building in Princess Margaret Hospital— main works3114MH p.9HK$1.8bn1,777.0HK$5.5bn5,539.9
Redevelopment of Kwong Wah Hospital, phase 2—main works8013MD p.3HK$1.6bn1,600.0HK$8.9bn8,900.4
Expansion of United Christian Hospital—main works (superstructure and refurbishment works)8004MJ p.3HK$1.5bn1,500.0HK$16.2bn16,214.1
Redevelopment of Grantham Hospital, phase 1—main works8003MP p.4HK$1.5bn1,483.0HK$9.9bn9,933.9
Redevelopment of Queen Mary Hospital, phase 13070MM p.9HK$1.3bn1,290.0HK$13.6bn13,556.0
The development of Chinese Medicine Hospital in Tseung Kwan O3116MH p.9HK$1.1bn1,145.0HK$8.6bn8,620.0
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$153.1bn153,102+HK$8.3bn · +5.7%144,823130,340
Recurrent spendingHK$118.9bn118,881+HK$4.5bn · +4.0%114,347109,247
Public expenditureHK$153.1bn153,102+HK$8.3bn · +5.7%144,823130,340

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

Health

Departments that contribute

SourcesSummary of expenditure, p.2Estimates, Head 140, p.10Summary of expenditure, p.1Estimates, Head 37, p.13

  1. Government Secretariat: Health Bureau Part of this department's spending: it also works in 1 other policy area HK$107.6bn
  2. of which: Health HK$4.3bn
  3. of which: Subvention: Hospital Authority HK$103.1bn
  4. of which: Subvention: Prince Philip Dental Hospital HK$236m
  5. Department of Health Part of this department's spending: it also works in 2 other policy areas HK$15.7bn
  6. of which: Statutory Functions HK$2.0bn
  7. of which: Disease Prevention HK$8.3bn
  8. of which: Health Promotion HK$584m
  9. of which: Curative Care HK$1.3bn
  10. of which: Rehabilitation HK$193m
  11. of which: Personnel Management of Civil Servants Working in Hospital Authority HK$11.5m
  12. Government Secretariat: Innovation and Technology Commission Part of this department's spending: it also works in 1 other policy area HK$2.5bn
  13. Government Laboratory Part of this department's spending: it also works in 4 other policy areas HK$658m
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. Elderly Health Care Voucher Pilot Reward Scheme, extended to end-2028

    HK$1 billion p.81Extra cost of the extension, covering more than one year

  2. Injection into the Chinese Medicine Development Fund

    HK$500 million p.24Paid into a fund, which spends it over time

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