Where your tax goes

Support

Running the Government

The Government plans to spend HK$90.1 billion on the Support group in 2026-27, 6.6% more than last year's revised estimate. p.12

Number 5 of the ten groups, with 10.7% of government spending (our calculation). p.12

Of HK$1,120 in tax, about HK$120 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.3Summary of expenditure, p.1Summary of expenditure, p.2Budget Appendix B, p.12

  1. Pensions HK$53.9bn ▲3.7% · HK$72
  2. Miscellaneous Services HK$6.3bn ▲7,893.7% · HK$8.4
  3. General Expenses of the Civil Service HK$6.0bn ▲7.1% · HK$7.9
  4. Inland Revenue Department HK$2.1bn ▼0.5% · HK$2.7
  5. Legislative Council Commission HK$1.2bn ▼5.5% · HK$1.6

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

Legislative Council

Legislative Council

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

  1. Legislative Council Commission HK$1.2bn ▼5.5% · HK$1.6
  2. Programme (1): Members’ Offices and Remuneration HK$439m ▼10.7% · HK$0.6
  3. Programme (2): Council Business Services HK$517m ▼4.2% · HK$0.7
  4. Programme (3): Legal Service HK$65.2m ▼6.9% · HK$0.1
  5. Programme (4): Redress System HK$25.2m ▼1.6% · <HK$0.1
  6. Programme (5): Library and Archives Services HK$69.1m ▲24.5% · HK$0.1
  7. Programme (6): Corporate Liaison and Education and Visitor Services HK$62.5m ▼3.5% · HK$0.1
See last year's figures

Compare with last year p.2 p.10

Item2026-27EstimateChange2025-26Revised estimate
Legislative Council CommissionHK$1.2bn1,177.4−HK$69.0m · −5.5%1,246.4
Programme (1): Members’ Offices and RemunerationHK$439m438.6−HK$52.3m · −10.7%490.9
Programme (2): Council Business ServicesHK$517m516.8−HK$22.8m · −4.2%539.6
Programme (3): Legal ServiceHK$65.2m65.2−HK$4.8m · −6.9%70.0
Programme (4): Redress SystemHK$25.2m25.2−HK$400,000 · −1.6%25.6
Programme (5): Library and Archives ServicesHK$69.1m69.1+HK$13.6m · +24.5%55.5
Programme (6): Corporate Liaison and Education and Visitor ServicesHK$62.5m62.5−HK$2.3m · −3.5%64.8
Chief Executive's Office

Chief Executive's Office

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

  1. Chief Executive’s Office HK$155m ▼0.7% · HK$0.2
  2. Programme (1): Chief Executive’s Office HK$126m ▼0.8% · HK$0.2
  3. Programme (2): Executive Council HK$29.8m ▼0.3% · <HK$0.1
See last year's figures

Compare with last year p.1 p.2

Item2026-27EstimateChange2025-26Revised estimate
Chief Executive’s OfficeHK$155m155.4−HK$1.0m · −0.7%156.5
Programme (1): Chief Executive’s OfficeHK$126m125.6−HK$1.0m · −0.8%126.6
Programme (2): Executive CouncilHK$29.8m29.8−HK$100,000 · −0.3%29.9
The civil service and central costs

Miscellaneous Services includes a central provision (additional commitments) for initiatives still being planned. It is passed to departments later.

The civil service and central costs

2026-27 budgets; changes against last year's revised estimate (our calculation). SourcesSummary of expenditure, p.3Summary of expenditure, p.1Estimates, Head 106, p.2Summary of expenditure, p.2

  1. Pensions Part of this department's spending counts in other groups HK$53.9bn ▲3.7% · HK$72
  2. General Expenses of the Civil Service HK$6.0bn ▲7.1% · HK$7.9
  3. Miscellaneous Services Part of this department's spending counts in other groups HK$6.3bn ▲7,893.7% · HK$8.4
  4. of which: additional commitments (recurrent, Subhead 251) HK$5.7bn HK$7.6
  5. of which: additional commitments (non-recurrent, Subhead 789) HK$393m HK$0.5
  6. Inland Revenue Department HK$2.1bn ▼0.5% · HK$2.7
  7. Registration and Electoral Office HK$1.2bn ▼23.6% · HK$1.6
  8. Audit Commission HK$213m ▼0.2% · HK$0.3
  9. Office of The Ombudsman HK$132m ▼1.9% · HK$0.2
See last year's figures

Compare with last year SourcesSummary of expenditure, p.3Summary of expenditure, p.1Estimates, Head 106, p.2Summary of expenditure, p.2

Item2026-27EstimateChange2025-26Revised estimate
PensionsHK$53.9bn53,904.5+HK$1.9bn · +3.7%51,977.3
General Expenses of the Civil ServiceHK$6.0bn5,951.1+HK$394m · +7.1%5,556.7
Miscellaneous ServicesHK$6.3bn6,299.8+HK$6.2bn · +7,893.7%78.8
of which: additional commitments (recurrent, Subhead 251)HK$5.7bn5,695.4——
of which: additional commitments (non-recurrent, Subhead 789)HK$393m393.5——
Inland Revenue DepartmentHK$2.1bn2,050.7−HK$9.5m · −0.5%2,060.3
Registration and Electoral OfficeHK$1.2bn1,175.3−HK$363m · −23.6%1,538.7
Audit CommissionHK$213m212.8−HK$336,000 · −0.2%213.1
Office of The OmbudsmanHK$132m131.7−HK$2.5m · −1.9%134.2

Major capital projects in this group planned to start in 2026-27 have total project estimates of HK$3.3 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$90.1bn90,143+HK$5.6bn · +6.6%84,52881,236
Recurrent spendingHK$81.3bn81,310+HK$3.9bn · +5.0%77,41073,663
Public expenditureHK$90.1bn90,143+HK$5.6bn · +6.6%84,52881,236

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

Revenue Collection and Financial Control

Departments that contribute

SourcesSummary of expenditure, p.3Summary of expenditure, p.1Estimates, Head 31, p.12Summary of expenditure, p.2

  1. Transport Department Part of this department's spending: it also works in 2 other policy areas HK$13.1bn
  2. Miscellaneous Services Part of this department's spending: it also works in 1 other policy area HK$6.3bn
  3. Customs and Excise Department Part of this department's spending: it also works in 4 other policy areas HK$6.2bn
  4. of which: Control and Enforcement HK$4.9bn
  5. of which: Revenue Protection and Collection HK$233m
  6. Inland Revenue Department HK$2.1bn
  7. Civil Aviation Department Part of this department's spending: it also works in 2 other policy areas HK$1.5bn
  8. Rating and Valuation Department Part of this department's spending: it also works in 2 other policy areas HK$738m
  9. Treasury HK$492m
  10. Government Secretariat: Financial Services and the Treasury Bureau (The Treasury Branch) Part of this department's spending: it also works in 1 other policy area HK$425m
  11. Audit Commission HK$213m
Central Management of the Civil Service

Departments that contribute

SourcesSummary of expenditure, p.3Summary of expenditure, p.1Estimates, Head 37, p.13Summary of expenditure, p.2

  1. Pensions Part of this department's spending: it also works in 1 other policy area HK$53.9bn
  2. Department of Health Part of this department's spending: it also works in 2 other policy areas HK$15.7bn
  3. of which: Medical and Dental Treatment for Civil Servants HK$3.1bn
  4. General Expenses of the Civil Service HK$6.0bn
  5. Government Secretariat: Civil Service Bureau Part of this department's spending: it also works in 1 other policy area HK$929m
  6. Public Service Commission Secretariat HK$42.0m
  7. Joint Secretariat for the Advisory Bodies on Civil Service and Judicial Salaries and Conditions of Service Part of this department's spending: it also works in 1 other policy area HK$38.6m
Intra-Governmental Services

Departments that contribute

SourcesSummary of expenditure, p.2Estimates, Head 140, p.10Summary of expenditure, p.1Estimates, Head 156, p.14Estimates, Head 62, p.9Summary of expenditure, p.3

  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: Director of Bureau’s Office HK$25.6m
  3. Government Secretariat: Education Bureau Part of this department's spending: it also works in 1 other policy area HK$75.0bn
  4. of which: Director of Bureau’s Office HK$14.9m
  5. Government Secretariat: Commerce and Economic Development Bureau Part of this department's spending: it also works in 3 other policy areas HK$13.5bn
  6. Government Secretariat: Culture, Sports and Tourism Bureau Part of this department's spending: it also works in 2 other policy areas HK$5.6bn
  7. Government Secretariat: Housing Bureau Part of this department's spending: it also works in 1 other policy area HK$5.3bn
  8. of which: Director of Bureau’s Office HK$24.6m
  9. Government Property Agency Part of this department's spending: it also works in 1 other policy area HK$3.2bn
  10. Architectural Services Department Part of this department's spending: it also works in 1 other policy area HK$2.8bn
  11. Marine Department Part of this department's spending: it also works in 6 other policy areas HK$1.8bn
  12. Government Secretariat: Labour and Welfare Bureau Part of this department's spending: it also works in 2 other policy areas HK$1.7bn
  13. Government Secretariat: Development Bureau (Works Branch) Part of this department's spending: it also works in 2 other policy areas HK$1.5bn
  14. Government Secretariat: Development Bureau (Planning and Lands Branch) Part of this department's spending: it also works in 1 other policy area HK$1.5bn
  15. Electrical and Mechanical Services Department Part of this department's spending: it also works in 6 other policy areas HK$1.4bn
  16. Government Secretariat: Home and Youth Affairs Bureau Part of this department's spending: it also works in 2 other policy areas HK$1.3bn
  17. 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
  18. Census and Statistics Department Part of this department's spending: it also works in 2 other policy areas HK$960m
  19. Government Secretariat: Civil Service Bureau Part of this department's spending: it also works in 1 other policy area HK$929m
  20. Government Secretariat: Security Bureau Part of this department's spending: it also works in 2 other policy areas HK$894m
  21. Government Secretariat: Constitutional and Mainland Affairs Bureau Part of this department's spending: it also works in 3 other policy areas HK$877m
  22. Rating and Valuation Department Part of this department's spending: it also works in 2 other policy areas HK$738m
  23. Information Services Department HK$651m
  24. Government Logistics Department HK$649m
  25. Government Secretariat: Environment and Ecology Bureau (Environment Branch) Part of this department's spending: it also works in 2 other policy areas HK$630m
  26. Government Secretariat: Transport and Logistics Bureau Part of this department's spending: it also works in 2 other policy areas HK$442m
  27. Government Secretariat: Financial Services and the Treasury Bureau (The Treasury Branch) Part of this department's spending: it also works in 1 other policy area HK$425m
  28. Government Secretariat: Innovation, Technology and Industry Bureau Part of this department's spending: it also works in 1 other policy area HK$343m
  29. Chief Executive’s Office HK$155m
  30. Joint Secretariat for the Advisory Bodies on Civil Service and Judicial Salaries and Conditions of Service Part of this department's spending: it also works in 1 other policy area HK$38.6m
Constitutional and Mainland Affairs

Departments that contribute

p.3 p.1

  1. Registration and Electoral Office HK$1.2bn
  2. Government Secretariat: Constitutional and Mainland Affairs Bureau Part of this department's spending: it also works in 3 other policy areas HK$877m
Support for Members of the Legislative Council

Departments that contribute

p.2

  1. Legislative Council Commission HK$1.2bn
Complaints Against Maladministration

Departments that contribute

p.3

  1. Office of The Ombudsman HK$132m
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. Leading technologies for the Government's digital and AI transformation

    HK$100 million p.22Allocation

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