Where your tax goes

Which departments spend most?

The General Revenue Account plans to spend HK$648.4 billion in 2026-27. p.4

2026-27 budgets, largest first

Change against 2025-26 revised budgets (our calculation). SourcesSummary of expenditure, p.3Summary of expenditure, p.2Summary of expenditure, p.1

  1. Social Welfare Department Head 170 HK$132.9bn ▲11.5%
  2. Health Bureau Head 140 HK$107.6bn ▲2.9%
  3. Education Bureau Head 156 HK$75.0bn ▼1.0%
  4. Pensions Head 120 HK$53.9bn ▲3.7%
  5. Hong Kong Police Force Head 122 HK$27.0bn ▲1.5%
  6. University Grants Committee Head 190 HK$24.4bn ▼0.5%
  7. Department of Health Head 37 HK$15.7bn ▲7.9%
  8. Commerce and Economic Development Bureau Head 152 HK$13.5bn ▲7.5%
  9. Transport Department Head 186 HK$13.1bn ▲15.0%
  10. Leisure and Cultural Services Department Head 95 HK$12.4bn ▲2.3%
  11. Food and Environmental Hygiene Department Head 49 HK$11.1bn ▲1.1%
  12. Water Supplies Department Head 194 HK$10.4bn ▲1.7%
  13. Fire Services Department Head 45 HK$9.4bn ▲4.3%
  14. Environmental Protection Department Head 44 HK$8.7bn ▲6.0%
  15. Working Family and Student Financial Assistance Agency Head 173 HK$7.5bn ▲12.6%
  16. Immigration Department Head 70 HK$7.3bn ▲1.4%
  17. Miscellaneous Services Head 106 HK$6.3bn ▲7,893.7%
  18. Customs and Excise Department Head 31 HK$6.2bn ▲5.3%
  19. General Expenses of the Civil Service Head 46 HK$6.0bn ▲7.1%
  20. Culture, Sports and Tourism Bureau Head 132 HK$5.6bn ▲12.2%
  21. Correctional Services Department Head 30 HK$5.5bn ▲1.3%
  22. Housing Bureau Head 62 HK$5.3bn ▲204.0%
  23. Highways Department Head 60 HK$4.7bn ▲6.4%
  24. Labour Department Head 90 HK$4.6bn ▲34.2%
  25. Civil Engineering and Development Department Head 33 HK$4.2bn ▲7.1%
  26. Digital Policy Office Head 47 HK$4.1bn ▲19.3%
  27. Drainage Services Department Head 39 HK$4.1bn ▲3.2%
  28. Home Affairs Department Head 63 HK$4.0bn ▲5.2%
  29. Lands Department Head 91 HK$3.3bn ▼2.0%
  30. Government Property Agency Head 51 HK$3.2bn ▲19.2%
  31. Judiciary Head 80 HK$2.9bn ▲4.5%
  32. Architectural Services Department Head 25 HK$2.8bn ▲0.2%
  33. Department of Justice Head 92 HK$2.5bn ▲20.4%
  34. Innovation and Technology Commission Head 155 HK$2.5bn ▲255.8%
  35. Agriculture, Fisheries and Conservation Department Head 22 HK$2.2bn ▲1.4%
  36. Buildings Department Head 82 HK$2.1bn ▼0.4%
  37. Inland Revenue Department Head 76 HK$2.1bn ▼0.5%
  38. Marine Department Head 100 HK$1.8bn ▼3.1%
  39. Trade and Industry Department Head 181 HK$1.7bn ▼14.8%
  40. Labour and Welfare Bureau Head 141 HK$1.7bn ▼14.4%
  41. Legal Aid Department Head 94 HK$1.6bn ▲12.4%
  42. Development Bureau (Works Branch) Head 159 HK$1.5bn ▲15.7%
  43. Development Bureau (Planning and Lands Branch) Head 138 HK$1.5bn ▲8.9%
  44. Civil Aviation Department Head 28 HK$1.5bn ▲0.9%
  45. Electrical and Mechanical Services Department Head 42 HK$1.4bn ▼21.8%
  46. Independent Commission Against Corruption Head 72 HK$1.4bn ▲1.1%
  47. Home and Youth Affairs Bureau Head 53 HK$1.3bn ▲11.3%
  48. Offices of the Chief Secretary for Administration and the Financial Secretary Head 142 HK$1.3bn ▲9.3%
  49. Legislative Council Commission Head 112 HK$1.2bn ▼5.5%
  50. Registration and Electoral Office Head 163 HK$1.2bn ▼23.6%
  51. Radio Television Hong Kong Head 160 HK$1.1bn ▼26.7%
  52. Census and Statistics Department Head 26 HK$960m ▲3.9%
  53. Civil Service Bureau Head 143 HK$929m ▲4.2%
  54. Security Bureau Head 151 HK$894m ▲6.7%
  55. Planning Department Head 118 HK$884m ▼1.9%
  56. Constitutional and Mainland Affairs Bureau Head 144 HK$877m ▲1.1%
  57. Rating and Valuation Department Head 162 HK$738m ▼2.2%
  58. Government Laboratory Head 48 HK$658m ▲2.9%
  59. Information Services Department Head 74 HK$651m ▼8.1%
  60. Government Logistics Department Head 59 HK$649m ▼13.6%
  61. Environment and Ecology Bureau (Environment Branch) Head 137 HK$630m ▼68.2%
  62. Government Flying Service Head 166 HK$619m ▲0.4%
  63. Overseas Economic and Trade Offices Head 96 HK$599m ▲27.0%
  64. Financial Services and the Treasury Bureau (Financial Services Branch) Head 148 HK$582m ▲18.4%
  65. Treasury Head 188 HK$492m ▼6.5%
  66. Hong Kong Observatory Head 168 HK$469m ▼0.3%
  67. Transport and Logistics Bureau Head 158 HK$442m ▲7.3%
  68. Financial Services and the Treasury Bureau (The Treasury Branch) Head 147 HK$425m ▲9.1%
  69. Invest Hong Kong Head 79 HK$361m ▲18.9%
  70. Innovation, Technology and Industry Bureau Head 135 HK$343m ▲37.0%
  71. Intellectual Property Department Head 78 HK$310m ▲11.5%
  72. Official Receiver’s Office Head 116 HK$235m ▼0.1%
  73. Audit Commission Head 24 HK$213m ▼0.2%
  74. Environment and Ecology Bureau (Food Branch) Head 139 HK$186m ▼1.0%
  75. Chief Executive’s Office Head 21 HK$155m ▼0.7%
  76. Civil Aid Service Head 27 HK$138m ▼6.5%
  77. Office of The Ombudsman Head 114 HK$132m ▼1.9%
  78. Auxiliary Medical Service Head 23 HK$114m ▼0.6%
  79. Independent Police Complaints Council Head 121 HK$91.6m ▼2.0%
  80. Office for Film, Newspaper and Article Administration Head 180 HK$60.2m ▼1.3%
  81. Public Service Commission Secretariat Head 136 HK$42.0m ▲9.8%
  82. Joint Secretariat for the Advisory Bodies on Civil Service and Judicial Salaries and Conditions of Service Head 174 HK$38.6m ▲3.2%
  83. Secretariat, Commissioner on Interception of Communications and Surveillance Head 169 HK$27.9m ▲15.3%

Head 184 transfers money to funds and is excluded from spending and this ranking. See transfers p.12

Compare years and posts

All heads: spending and posts

With all years shown, amounts are in HK$ million.

Department (head)2026-27EstimateChange2025-26Revised estimate2024-25ActualPosts
Chief Executive’s Office 21 p.1 p.1HK$155m155.4−HK$1.0m · −0.7%156.5146.8107
Agriculture, Fisheries and Conservation Department 22 p.1 p.1HK$2.2bn2,240.7+HK$30.3m · +1.4%2,210.42,082.92,261
Auxiliary Medical Service 23 p.1 p.1HK$114m114.0−HK$735,000 · −0.6%114.8113.296
Audit Commission 24 p.1 p.1HK$213m212.8−HK$336,000 · −0.2%213.1203.1191
Architectural Services Department 25 p.1 p.1HK$2.8bn2,811.6+HK$6.8m · +0.2%2,804.92,829.31,943
Census and Statistics Department 26 p.1 p.1HK$960m960.0+HK$35.8m · +3.9%924.2821.61,204
Civil Aid Service 27 p.1 p.1HK$138m138.3−HK$9.6m · −6.5%147.9153.8103
Civil Aviation Department 28 p.1 p.1HK$1.5bn1,468.8+HK$13.8m · +0.9%1,455.01,425.9915
Correctional Services Department 30 p.1 p.1HK$5.5bn5,475.9+HK$68.6m · +1.3%5,407.35,403.86,974
Customs and Excise Department 31 p.1 p.1HK$6.2bn6,163.0+HK$308m · +5.3%5,855.45,892.77,680
Civil Engineering and Development Department 33 p.1 p.1HK$4.2bn4,190.1+HK$280m · +7.1%3,910.63,506.31,998
Department of Health 37 p.1 p.1HK$15.7bn15,707.7+HK$1.1bn · +7.9%14,560.313,668.16,800
Drainage Services Department 39 p.1 p.1HK$4.1bn4,065.3+HK$125m · +3.2%3,940.63,662.31,983
Electrical and Mechanical Services Department 42 p.1 p.1HK$1.4bn1,420.0−HK$396m · −21.8%1,816.41,866.3540
Environmental Protection Department 44 p.1 p.1HK$8.7bn8,675.0+HK$488m · +6.0%8,186.99,095.41,983
Fire Services Department 45 p.1 p.1HK$9.4bn9,382.5+HK$389m · +4.3%8,993.49,401.111,319
General Expenses of the Civil Service 46 p.1 p.1HK$6.0bn5,951.1+HK$394m · +7.1%5,556.75,236.9355
Government Secretariat: Digital Policy Office 47 p.1 p.1HK$4.1bn4,139.3+HK$671m · +19.3%3,468.73,012.8838
Government Laboratory 48 p.1 p.1HK$658m658.0+HK$18.8m · +2.9%639.2631.0498
Food and Environmental Hygiene Department 49 p.1 p.1HK$11.1bn11,114.5+HK$125m · +1.1%10,989.211,121.511,102
Government Property Agency 51 p.1 p.1HK$3.2bn3,234.6+HK$522m · +19.2%2,712.92,633.1309
Government Secretariat: Home and Youth Affairs Bureau 53 p.2 p.2HK$1.3bn1,310.8+HK$133m · +11.3%1,177.41,132.9225
Government Logistics Department 59 p.1 p.1HK$649m649.2−HK$102m · −13.6%751.5678.4728
Highways Department 60 p.2 p.2HK$4.7bn4,705.8+HK$283m · +6.4%4,422.84,364.12,402
Government Secretariat: Housing Bureau 62 p.2HK$5.3bn5,344.7+HK$3.6bn · +204.0%1,758.23,186.2—
Home Affairs Department 63 p.2 p.2HK$4.0bn3,957.9+HK$197m · +5.2%3,760.93,650.12,253
Immigration Department 70 p.2 p.2HK$7.3bn7,335.4+HK$97.7m · +1.4%7,237.77,374.78,622
Independent Commission Against Corruption 72 p.2 p.2HK$1.4bn1,413.0+HK$15.6m · +1.1%1,397.41,392.91,549
Information Services Department 74 p.2 p.2HK$651m651.1−HK$57.4m · −8.1%708.5655.6442
Inland Revenue Department 76 p.2 p.2HK$2.1bn2,050.7−HK$9.5m · −0.5%2,060.32,072.22,866
Intellectual Property Department 78 p.2 p.2HK$310m309.8+HK$31.9m · +11.5%277.9269.2188
Invest Hong Kong 79 p.2 p.2HK$361m361.4+HK$57.5m · +18.9%303.8305.645
Judiciary 80 p.2 p.2HK$2.9bn2,906.3+HK$125m · +4.5%2,781.62,610.92,050
Buildings Department 82 p.1 p.1HK$2.1bn2,091.1−HK$8.6m · −0.4%2,099.72,128.11,997
Labour Department 90 p.2 p.2HK$4.6bn4,629.9+HK$1.2bn · +34.2%3,451.22,787.72,447
Lands Department 91 p.2 p.2HK$3.3bn3,280.9−HK$67.9m · −2.0%3,348.73,467.64,396
Department of Justice 92 p.1 p.1HK$2.5bn2,539.1+HK$430m · +20.4%2,109.42,007.81,474
Legal Aid Department 94 p.2 p.2HK$1.6bn1,613.7+HK$177m · +12.4%1,436.21,439.1543
Leisure and Cultural Services Department 95 p.3 p.2HK$12.4bn12,366.5+HK$283m · +2.3%12,083.011,919.810,118
Government Secretariat: Overseas Economic and Trade Offices 96 p.2 p.2HK$599m598.9+HK$127m · +27.0%471.4452.5239
Marine Department 100 p.3 p.2HK$1.8bn1,840.0−HK$58.8m · −3.1%1,898.81,895.91,441
Miscellaneous Services 106 p.3HK$6.3bn6,299.8+HK$6.2bn · +7,893.7%78.871.1—
Legislative Council Commission 112 p.2HK$1.2bn1,177.4−HK$69.0m · −5.5%1,246.41,133.5—
Office of The Ombudsman 114 p.3HK$132m131.7−HK$2.5m · −1.9%134.2136.6—
Official Receiver’s Office 116 p.3 p.2HK$235m234.9−HK$263,000 · −0.1%235.1234.9270
Planning Department 118 p.3 p.2HK$884m883.8−HK$17.2m · −1.9%901.0899.8924
Pensions 120 p.3HK$53.9bn53,904.5+HK$1.9bn · +3.7%51,977.349,962.0—
Independent Police Complaints Council 121 p.2HK$91.6m91.6−HK$1.9m · −2.0%93.595.5—
Hong Kong Police Force 122 p.2 p.2HK$27.0bn26,952.7+HK$392m · +1.5%26,560.626,563.836,458
Government Secretariat: Culture, Sports and Tourism Bureau 132 p.1 p.1HK$5.6bn5,611.4+HK$610m · +12.2%5,001.65,581.6310
Government Secretariat: Innovation, Technology and Industry Bureau 135 p.2 p.2HK$343m342.7+HK$92.6m · +37.0%250.0314.677
Public Service Commission Secretariat 136 p.3 p.2HK$42.0m42.0+HK$3.7m · +9.8%38.337.133
Government Secretariat: Environment and Ecology Bureau (Environment Branch) 137 p.1 p.1HK$630m630.0−HK$1.4bn · −68.2%1,980.82,172.8214
Government Secretariat: Development Bureau (Planning and Lands Branch) 138 p.1 p.1HK$1.5bn1,504.9+HK$123m · +8.9%1,381.91,538.2202
Government Secretariat: Environment and Ecology Bureau (Food Branch) 139 p.2 p.1HK$186m186.0−HK$1.8m · −1.0%187.8194.350
Government Secretariat: Health Bureau 140 p.2 p.2HK$107.6bn107,612.1+HK$3.0bn · +2.9%104,569.7101,060.5240
Government Secretariat: Labour and Welfare Bureau 141 p.2 p.2HK$1.7bn1,679.0−HK$282m · −14.4%1,960.61,820.3156
Government Secretariat: Offices of the Chief Secretary for Administration and the Financial Secretary 142 p.2 p.2HK$1.3bn1,281.8+HK$109m · +9.3%1,173.11,184.6533
Government Secretariat: Civil Service Bureau 143 p.1 p.1HK$929m928.7+HK$37.6m · +4.2%891.2834.0684
Government Secretariat: Constitutional and Mainland Affairs Bureau 144 p.1 p.1HK$877m876.7+HK$9.2m · +1.1%867.5837.1212
Government Secretariat: Financial Services and the Treasury Bureau (The Treasury Branch) 147 p.2 p.2HK$425m424.5+HK$35.6m · +9.1%389.01,338.5197
Government Secretariat: Financial Services and the Treasury Bureau (Financial Services Branch) 148 p.2 p.1HK$582m582.3+HK$90.5m · +18.4%491.81,126.8100
Government Secretariat: Security Bureau 151 p.2 p.2HK$894m893.6+HK$56.1m · +6.7%837.51,462.7238
Government Secretariat: Commerce and Economic Development Bureau 152 p.1 p.1HK$13.5bn13,543.5+HK$950m · +7.5%12,593.014,530.0216
Government Secretariat: Innovation and Technology Commission 155 p.2 p.2HK$2.5bn2,515.9+HK$1.8bn · +255.8%707.2874.6335
Government Secretariat: Education Bureau 156 p.1 p.1HK$75.0bn74,979.6−HK$767m · −1.0%75,746.679,162.66,237
Government Secretariat: Transport and Logistics Bureau 158 p.2 p.2HK$442m441.7+HK$30.1m · +7.3%411.6451.0203
Government Secretariat: Development Bureau (Works Branch) 159 p.1 p.1HK$1.5bn1,546.0+HK$210m · +15.7%1,335.71,189.3451
Radio Television Hong Kong 160 p.3 p.2HK$1.1bn1,123.9−HK$409m · −26.7%1,532.71,260.3743
Rating and Valuation Department 162 p.3 p.2HK$738m737.8−HK$16.7m · −2.2%754.4735.4943
Registration and Electoral Office 163 p.3 p.2HK$1.2bn1,175.3−HK$363m · −23.6%1,538.7663.4302
Government Flying Service 166 p.1 p.1HK$619m619.1+HK$2.4m · +0.4%616.6618.7349
Hong Kong Observatory 168 p.2 p.2HK$469m469.1−HK$1.3m · −0.3%470.4462.1357
Secretariat, Commissioner on Interception of Communications and Surveillance 169 p.3 p.3HK$27.9m27.9+HK$3.7m · +15.3%24.224.523
Social Welfare Department 170 p.3 p.3HK$132.9bn132,936.0+HK$13.7bn · +11.5%119,238.1112,680.36,380
Working Family and Student Financial Assistance Agency 173 p.3 p.3HK$7.5bn7,517.8+HK$839m · +12.6%6,678.96,570.61,326
Joint Secretariat for the Advisory Bodies on Civil Service and Judicial Salaries and Conditions of Service 174 p.2 p.2HK$38.6m38.6+HK$1.2m · +3.2%37.440.530
Office for Film, Newspaper and Article Administration 180 p.3 p.2HK$60.2m60.2−HK$766,000 · −1.3%61.058.763
Trade and Industry Department 181 p.3 p.3HK$1.7bn1,728.1−HK$300m · −14.8%2,028.52,937.9499
Transfers to Funds 184 p.3HK$4.1bn4,063.0−HK$3.0bn · −42.5%7,071.0165.0—
Transport Department 186 p.3 p.3HK$13.1bn13,058.8+HK$1.7bn · +15.0%11,358.612,110.21,833
Treasury 188 p.3 p.3HK$492m491.6−HK$34.2m · −6.5%525.8543.1497
University Grants Committee 190 p.3 p.3HK$24.4bn24,446.6−HK$114m · −0.5%24,560.824,475.985
Water Supplies Department 194 p.3 p.3HK$10.4bn10,443.5+HK$178m · +1.7%10,265.010,145.94,514
How do departments differ from policy areas?

Heads and policy areas: what's the difference?

A head shows which department or bureau spends the money. A policy area shows what the money is for. One department can work in several policy areas: the Social Welfare Department, for example, counts towards Internal Security, Social Welfare and District and Community Relations.

Heads cover only the Government's General Revenue Account: HK$648.4 billion in 2026-27 p.4. Total government expenditure, HK$843.4 billion p.12, also includes several funds. The largest is the Capital Works Reserve Fund, with HK$173.0 billion in 2026-27 p.4. Most building work, such as hospitals, roads and new development areas, is paid from that fund rather than from department heads.

So adding up heads gives neither total government expenditure nor the spending of a policy area group. For what each area gets, see the policy area group pages. See the change in each group