Where your tax goes

Housing

Public housing and housing policy

The Government plans to spend HK$7.4 billion on Housing in 2026-27, 24.6% less than last year's revised estimate. p.12

Number 10 of the ten groups, with 0.9% of government spending (our calculation). p.12

Of HK$1,120 in tax, about HK$10 corresponds to this group. p.12 Change amount

Main spending at a glance

2026-27 budget · change from last year · your share SourcesCapital Works Reserve Fund, p.1Summary of expenditure, p.2Budget Appendix B, p.12

  1. Head 711 — Housing HK$5.5bn ▼54.9% · HK$7.3
  2. Government Secretariat: Housing Bureau HK$5.3bn ▲204.0% · HK$7.1

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

Why is the Housing Authority outside government spending?

Housing Authority

Public rental housing is built and run by the Housing Authority, which has its own budget. Its spending counts in public expenditure but not in government expenditure. The Authority plans to spend HK$57.1 billion in 2026-27 p.4.

That is why government expenditure on Housing is only HK$7.4 billion p.12, while public expenditure, which includes the Housing Authority, is HK$64.5 billion p.11.

Wang Fuk Court

After the fire at Wang Fuk Court in Tai Po, the Government set money aside for residents' long-term housing. The Estimates list it as a new commitment under the Housing Bureau, included in the bureau's 2026-27 budget. A commitment is the total approved and can be spent over more than one year.

Wang Fuk Court

2026-27 budgets; changes against last year's revised estimate (our calculation). p.2 p.13

  1. Government Secretariat: Housing Bureau Part of this department's spending counts in other groups HK$5.3bn ▲204.0% · HK$7.1
  2. of which: new commitment: Wang Fuk Court long-term housing arrangements (Subhead 700 item 804) HK$4.0bn HK$5.3
See last year's figures

Compare with last year p.2 p.13

Item2026-27EstimateChange2025-26Revised estimate
Government Secretariat: Housing BureauHK$5.3bn5,344.7+HK$3.6bn · +204.0%1,758.2
of which: new commitment: Wang Fuk Court long-term housing arrangements (Subhead 700 item 804)HK$4.0bn4,000.0——
Light public housing

Light public housing

2026-27 budgets; changes against last year's revised estimate (our calculation). p.1 p.2

  1. Head 711 — Housing HK$5.5bn ▼54.9% · HK$7.3
  2. of which: light public housing (sub-total) HK$1.8bn ▼77.1% · HK$2.4
See last year's figures

Compare with last year p.1 p.2

Item2026-27EstimateChange2025-26Revised estimate
Head 711 — HousingHK$5.5bn5,517.4−HK$6.7bn · −54.9%12,233.2
of which: light public housing (sub-total)HK$1.8bn1,796.7−HK$6.0bn · −77.1%7,836.7

Light public housing: 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
Implementation of Light Public Housing—the Second Batch of ProjectsB001HL p.1HK$1.5bn1,496.7HK$9.8bn9,837.4

Subsidies for repairing private buildings and replacing lifts are on the Infrastructure page.

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$7.4bn7,416−HK$2.4bn · −24.6%9,8377,403
Recurrent spendingHK$1.2bn1,226+HK$382m · +45.3%844765
Public expenditureHK$64.5bn64,474+HK$3.9bn · +6.4%60,62051,310

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

Housing

Departments that contribute

SourcesSummary of expenditure, p.2Estimates, Head 62, p.9Summary of expenditure, p.3

  1. Government Secretariat: Housing Bureau Part of this department's spending: it also works in 1 other policy area HK$5.3bn
  2. of which: Building Control HK$226m
  3. of which: Private Housing HK$97.3m
  4. of which: Appeal Panel (Housing) HK$13.1m
  5. of which: Rehousing of Occupants upon Clearance HK$26.9m
  6. of which: Support Services HK$957m
  7. Lands Department Part of this department's spending: it also works in 2 other policy areas HK$3.3bn
  8. Rating and Valuation Department Part of this department's spending: it also works in 2 other policy areas HK$738m
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. Tai Po fire: long-term housing for Wang Fuk Court residents

    HK$4 billion p.78Earmark

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