Where your tax goes

Social Welfare

Welfare and elderly care

The Government plans to spend HK$148.1 billion on Social Welfare in 2026-27, 14.4% more than last year's revised estimate. p.12

Number 2 of the ten groups, with 17.6% of government spending (our calculation). p.12

Of HK$1,120 in tax, about HK$197 corresponds to this group. p.12 Change amount

Main spending at a glance

2026-27 budget · change from last year · your share SourcesEstimates, Head 170, p.19Estimates, Head 170, p.22Estimates, Head 170, p.21Budget Appendix B, p.12

  1. Social security HK$93.1bn ▲14.9% · HK$124
  2. NGO welfare services HK$27.2bn ▲1.9% · HK$36
  3. Comprehensive Social Security Assistance (CSSA) HK$23.4bn ▲4.1% · HK$31
  4. Services for The Elderly HK$17.3bn ▲4.8% · HK$23
  5. Rehabilitation and Medical Social Services HK$12.9bn ▲4.1% · HK$17

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

Social security: cash payments

The Social Welfare Department pays Comprehensive Social Security Assistance (CSSA) and the Social Security Allowance (Old Age Allowance, Old Age Living Allowance and Disability Allowance). There is also a one-off extra month in 2026-27: see measures in the Budget Speech.

Social security: cash payments

2026-27 budgets; changes against last year's revised estimate (our calculation). p.19 p.21

  1. Social Welfare Department Programme (2): Social Security HK$93.1bn ▲14.9% · HK$124
  2. of which: Social Security Allowance (Old Age, Old Age Living and Disability Allowances) HK$61.9bn ▲14.2% · HK$82
  3. of which: Comprehensive Social Security Assistance (CSSA) HK$23.4bn ▲4.1% · HK$31
See last year's figures

Compare with last year p.19 p.21

Item2026-27EstimateChange2025-26Revised estimate
Social Welfare Department Programme (2): Social SecurityHK$93.1bn93,149.9+HK$12.1bn · +14.9%81,085.4
of which: Social Security Allowance (Old Age, Old Age Living and Disability Allowances)HK$61.9bn61,872.0+HK$7.7bn · +14.2%54,187.0
of which: Comprehensive Social Security Assistance (CSSA)HK$23.4bn23,367.0+HK$911m · +4.1%22,456.0
Elderly care, rehabilitation and other services

These are the Social Welfare Department's service programmes. The Budget also adds more community and residential care vouchers for elderly people: see measures in the Budget Speech.

Elderly care, rehabilitation and other services

2026-27 budgets; changes against last year's revised estimate (our calculation). p.19

  1. Programme (3): Services for The Elderly HK$17.3bn ▲4.8% · HK$23
  2. Programme (4): Rehabilitation and Medical Social Services HK$12.9bn ▲4.1% · HK$17
  3. Programme (1): Family and Child Welfare HK$6.0bn ▲6.8% · HK$7.9
  4. Programme (7): Young People HK$3.0bn ▼1.3% · HK$4.0
See last year's figures

Compare with last year p.19

Item2026-27EstimateChange2025-26Revised estimate
Programme (3): Services for The ElderlyHK$17.3bn17,281.4+HK$794m · +4.8%16,487.2
Programme (4): Rehabilitation and Medical Social ServicesHK$12.9bn12,882.4+HK$505m · +4.1%12,377.4
Programme (1): Family and Child WelfareHK$6.0bn5,973.4+HK$379m · +6.8%5,594.9
Programme (7): Young PeopleHK$3.0bn2,990.4−HK$38.7m · −1.3%3,029.1
Grants to non-governmental organisations

Many welfare services are run by non-governmental organisations that the department funds every year. This money is spread across the programmes above, so don't add it to them.

Grants to non-governmental organisations

2026-27 budgets; changes against last year's revised estimate (our calculation). p.22

  1. Subventions for welfare services run by NGOs HK$27.2bn ▲1.9% · HK$36
See last year's figures

Compare with last year p.22

Item2026-27EstimateChange2025-26Revised estimate
Subventions for welfare services run by NGOsHK$27.2bn27,241.4+HK$500m · +1.9%26,741.3
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$148.1bn148,140+HK$18.6bn · +14.4%129,519122,123
Recurrent spendingHK$135.9bn135,865+HK$12.3bn · +9.9%123,614116,887
Public expenditureHK$148.1bn148,140+HK$18.6bn · +14.4%129,519122,123

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

Social Welfare

Departments that contribute

SourcesSummary of expenditure, p.3Estimates, Head 170, p.19Summary of expenditure, p.2

  1. Social Welfare Department Part of this department's spending: it also works in 2 other policy areas HK$132.9bn
  2. of which: Family and Child Welfare HK$6.0bn
  3. of which: Social Security HK$93.1bn
  4. of which: Services for The Elderly HK$17.3bn
  5. of which: Rehabilitation and Medical Social Services HK$12.9bn
  6. of which: Services for Offenders HK$438m
  7. of which: Young People HK$3.0bn
  8. Pensions Part of this department's spending: it also works in 1 other policy area HK$53.9bn
  9. Transport Department Part of this department's spending: it also works in 2 other policy areas HK$13.1bn
  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
  11. Government Secretariat: Labour and Welfare Bureau Part of this department's spending: it also works in 2 other policy areas HK$1.7bn
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. One extra month of standard-rate CSSA, Old Age Allowance, Old Age Living Allowance or Disability Allowance, and a similar payment to Working Family Allowance recipients

    HK$6.5 billion p.94One-off spending

  2. More Community Care Service Vouchers for the Elderly

    HK$1.2 billion p.78Estimated full-year cost, from 2026-27

  3. More Residential Care Service Vouchers for the Elderly

    HK$1.97 billion p.78Estimated full-year cost, from 2026-27

  4. Bridging support in primary school for children from on-site pre-school rehabilitation

    HK$260 million p.80Extra cost each year

  5. More day, residential and pre-school rehabilitation places

    HK$107 million p.80Extra cost each year

  6. Women Empowerment Fund

    HK$30 million p.80Yearly funding, from 2026-27

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