Where your tax goes

Security

Police, fire and immigration

The Government plans to spend HK$71.5 billion on Security in 2026-27, 9.8% more than last year's revised estimate. p.12

Number 6 of the ten groups, with 8.5% of government spending (our calculation). p.12

Of HK$1,120 in tax, about HK$95 corresponds to this group. p.12 Change amount

Main spending at a glance

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

  1. Hong Kong Police Force HK$27.0bn ▲1.5% · HK$36
  2. Fire Services Department HK$9.4bn ▲4.3% · HK$12
  3. Immigration Department HK$7.3bn ▲1.4% · HK$9.7
  4. Correctional Services Department HK$5.5bn ▲1.3% · HK$7.3
  5. Independent Commission Against Corruption HK$1.4bn ▲1.1% · HK$1.9

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

Police: programmes, staff and running costs

See the full Police Force page

The Police Force's four programmes

2026-27 budgets; changes against last year's revised estimate (our calculation). p.11

  1. Programme (1): Maintenance of Law and Order in the Community HK$11.9bn ▼0.4% · HK$16
  2. Programme (2): Prevention and Detection of Crime HK$6.2bn ▲2.1% · HK$8.3
  3. Programme (3): Road Safety HK$2.4bn ▲1.3% · HK$3.2
  4. Programme (4): Operations HK$6.4bn ▲4.5% · HK$8.5
See last year's figures

Compare with last year p.11

Item2026-27EstimateChange2025-26Revised estimate
Programme (1): Maintenance of Law and Order in the CommunityHK$11.9bn11,910.4−HK$41.9m · −0.4%11,952.3
Programme (2): Prevention and Detection of CrimeHK$6.2bn6,237.9+HK$129m · +2.1%6,108.9
Programme (3): Road SafetyHK$2.4bn2,395.6+HK$31.7m · +1.3%2,363.9
Programme (4): OperationsHK$6.4bn6,408.8+HK$273m · +4.5%6,135.5
Establishment (number of posts) — Hong Kong Police Force
36,458 p.2
,
Establishment (number of posts) — Hong Kong Police Force
37,793 p.2
,
Hong Kong Police Force — directorate posts (31 March 2026 and 2027)
77 p.1
,
Hong Kong Police Force — net change in non-directorate posts in 2026-27
−1,335 p.1

Programme staff and shares p.12

ProgrammeStaffShare
Programme (1): Maintenance of Law and Order in the Community19,10744.2%
Programme (2): Prevention and Detection of Crime7,60123.1%
Programme (3): Road Safety3,3908.9%
Programme (4): Operations6,36023.8%

Police spending by type

2026-27 budgets; changes against last year's revised estimate (our calculation). p.14 p.15

  1. Operational expenses HK$25.4bn ▲0.5% · HK$34
  2. of which: salaries HK$19.0bn ▼0.5% · HK$25
  3. Plant, vehicles and equipment HK$1.5bn ▲23.7% · HK$1.9
See last year's figures

Compare with last year p.14 p.15

Item2026-27EstimateChange2025-26Revised estimate
Operational expensesHK$25.4bn25,364.5+HK$123m · +0.5%25,241.3
of which: salariesHK$19.0bn18,952.8−HK$89.2m · −0.5%19,042.0
Plant, vehicles and equipmentHK$1.5bn1,461.3+HK$280m · +23.7%1,181.5
Fire Services Department (including ambulances)

Fire Services Department (including ambulances)

2026-27 budgets; changes against last year's revised estimate (our calculation). p.1 p.8

  1. Fire Services Department HK$9.4bn ▲4.3% · HK$12
  2. Programme (1): Fire Service HK$5.4bn ▼1.4% · HK$7.1
  3. Programme (2): Fire Protection and Prevention HK$1.1bn ▲17.9% · HK$1.4
  4. Programme (3): Ambulance Service HK$3.0bn ▲11.4% · HK$3.9
See last year's figures

Compare with last year p.1 p.8

Item2026-27EstimateChange2025-26Revised estimate
Fire Services DepartmentHK$9.4bn9,382.5+HK$389m · +4.3%8,993.4
Programme (1): Fire ServiceHK$5.4bn5,352.7−HK$75.9m · −1.4%5,428.6
Programme (2): Fire Protection and PreventionHK$1.1bn1,064.7+HK$162m · +17.9%902.9
Programme (3): Ambulance ServiceHK$3.0bn2,965.1+HK$303m · +11.4%2,661.9
Immigration Department

Immigration Department

2026-27 budgets; changes against last year's revised estimate (our calculation). p.2 p.11

  1. Immigration Department HK$7.3bn ▲1.4% · HK$9.7
  2. Programme (2): Control upon Entry HK$4.1bn ▲3.0% · HK$5.4
  3. Programme (4): Personal Documentation HK$1.5bn ▼0.9% · HK$1.9
  4. Programme (3): Control after Entry HK$1.3bn ▼0.3% · HK$1.7
  5. Programme (1): Pre-entry Control HK$458m ▼0.3% · HK$0.6
  6. Programme (5): Nationality and Assistance to HKSAR Residents outside Hong Kong HK$35.4m ▼0.6% · <HK$0.1
See last year's figures

Compare with last year p.2 p.11

Item2026-27EstimateChange2025-26Revised estimate
Immigration DepartmentHK$7.3bn7,335.4+HK$97.7m · +1.4%7,237.7
Programme (2): Control upon EntryHK$4.1bn4,064.1+HK$118m · +3.0%3,946.3
Programme (4): Personal DocumentationHK$1.5bn1,468.4−HK$13.9m · −0.9%1,482.3
Programme (3): Control after EntryHK$1.3bn1,309.7−HK$4.5m · −0.3%1,314.2
Programme (1): Pre-entry ControlHK$458m457.8−HK$1.5m · −0.3%459.3
Programme (5): Nationality and Assistance to HKSAR Residents outside Hong KongHK$35.4m35.4−HK$200,000 · −0.6%35.6
Correctional Services Department

Correctional Services Department

2026-27 budgets; changes against last year's revised estimate (our calculation). p.1 p.4

  1. Correctional Services Department HK$5.5bn ▲1.3% · HK$7.3
  2. Programme (1): Prison Management HK$4.3bn ▲1.8% · HK$5.7
  3. Programme (2): Re-integration HK$1.2bn ▼0.6% · HK$1.6
See last year's figures

Compare with last year p.1 p.4

Item2026-27EstimateChange2025-26Revised estimate
Correctional Services DepartmentHK$5.5bn5,475.9+HK$68.6m · +1.3%5,407.3
Programme (1): Prison ManagementHK$4.3bn4,286.9+HK$75.3m · +1.8%4,211.6
Programme (2): Re-integrationHK$1.2bn1,189.0−HK$6.7m · −0.6%1,195.7
Independent Commission Against Corruption

Independent Commission Against Corruption

2026-27 budgets; changes against last year's revised estimate (our calculation). p.2 p.10

  1. Independent Commission Against Corruption HK$1.4bn ▲1.1% · HK$1.9
  2. Programme (2): Operations HK$1.1bn ▲0.7% · HK$1.5
  3. Programme (1): Corruption Prevention HK$98.3m ▼2.0% · HK$0.1
  4. Programme (3): Preventive Education HK$98.0m ▼0.2% · HK$0.1
  5. Programme (4): Enlisting Support HK$108m ▲10.0% · HK$0.1
See last year's figures

Compare with last year p.2 p.10

Item2026-27EstimateChange2025-26Revised estimate
Independent Commission Against CorruptionHK$1.4bn1,413.0+HK$15.6m · +1.1%1,397.4
Programme (2): OperationsHK$1.1bn1,108.7+HK$8.0m · +0.7%1,100.7
Programme (1): Corruption PreventionHK$98.3m98.3−HK$2.0m · −2.0%100.3
Programme (3): Preventive EducationHK$98.0m98.0−HK$200,000 · −0.2%98.2
Programme (4): Enlisting SupportHK$108m108.0+HK$9.8m · +10.0%98.2
Related building projects

Paid from the Capital Works Reserve Fund.

Related building projects: 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
Construction of a District Court Building at Caroline Hill Road3033LJ p.7HK$1.7bn1,739.0HK$5.8bn5,800.0
Development of the Territory-wide Closed-circuit Television System under the “SmartView” programmeA148YU p.3HK$910m909.9—
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$71.5bn71,516+HK$6.4bn · +9.8%65,12765,746
Recurrent spendingHK$60.5bn60,517+HK$1.7bn · +2.9%58,84059,167
Public expenditureHK$71.5bn71,516+HK$6.4bn · +9.8%65,12765,746

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

Internal Security

Departments that contribute

SourcesSummary of expenditure, p.3Estimates, Head 170, p.19Summary of expenditure, p.2Summary of expenditure, p.1Estimates, Head 37, p.13Estimates, Head 31, p.12

  1. Social Welfare Department Part of this department's spending: it also works in 2 other policy areas HK$132.9bn
  2. of which: Rehabilitation and Medical Social Services HK$12.9bn
  3. Hong Kong Police Force HK$27.0bn
  4. Department of Health Part of this department's spending: it also works in 2 other policy areas HK$15.7bn
  5. of which: Treatment of Drug Abusers HK$219m
  6. Fire Services Department HK$9.4bn
  7. Customs and Excise Department Part of this department's spending: it also works in 4 other policy areas HK$6.2bn
  8. of which: Control and Enforcement HK$4.9bn
  9. of which: Anti-narcotics Investigation HK$307m
  10. Correctional Services Department HK$5.5bn
  11. Marine Department Part of this department's spending: it also works in 6 other policy areas HK$1.8bn
  12. Civil Aviation Department Part of this department's spending: it also works in 2 other policy areas HK$1.5bn
  13. Electrical and Mechanical Services Department Part of this department's spending: it also works in 6 other policy areas HK$1.4bn
  14. Government Secretariat: Security Bureau Part of this department's spending: it also works in 2 other policy areas HK$894m
  15. Government Laboratory Part of this department's spending: it also works in 4 other policy areas HK$658m
  16. Government Flying Service HK$619m
  17. Hong Kong Observatory Part of this department's spending: it also works in 1 other policy area HK$469m
  18. Civil Aid Service HK$138m
  19. Auxiliary Medical Service HK$114m
  20. Independent Police Complaints Council HK$91.6m
  21. Secretariat, Commissioner on Interception of Communications and Surveillance HK$27.9m
Immigration Control

Departments that contribute

p.2 p.1

  1. Immigration Department HK$7.3bn
  2. Government Secretariat: Security Bureau Part of this department's spending: it also works in 2 other policy areas HK$894m
  3. Government Secretariat: Constitutional and Mainland Affairs Bureau Part of this department's spending: it also works in 3 other policy areas HK$877m
Legal Administration

Departments that contribute

p.1

  1. Department of Justice HK$2.5bn
Administration of Justice

Departments that contribute

p.2

  1. Judiciary HK$2.9bn
Anti-corruption

Departments that contribute

p.2

  1. Independent Commission Against Corruption HK$1.4bn
Legal Aid

Departments that contribute

p.2

  1. Legal Aid Department HK$1.6bn
  2. Government Secretariat: Offices of the Chief Secretary for Administration and the Financial Secretary Part of this department's spending: it also works in 1 other policy area HK$1.3bn
Measures in the Budget Speech

None of the new measures with amounts in the Budget Speech belongs to this group.

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