Where your tax goes

Registration and Electoral Office

This head (Head 163) has a 2026-27 estimate of HK$1.2 billion p.3. That is HK$363.4 million (23.6%) less than the 2025-26 revised estimate of HK$1.5 billion p.3 (our calculation).

The original 2025-26 estimate was HK$1.8 billion p.3, revised during the year to HK$1.5 billion. Against the original estimate, 2026-27 is HK$650.1 million (35.6%) less (our calculation).

A household on the median income pays about HK$1,120 in salaries tax for 2026/27; about HK$2 of that would go to this department. A household on the median income earns HK$30,000 a month p.17. If one married person earns all of it, salaries tax under the 2026/27 rules is about HK$1,120 (our calculation, after MPF and the married person's allowance p.107, at progressive rates p.1). (our calculation: HK$1,120 × this head's estimate p.3 ÷ total government expenditure of HK$843.4 billion p.12. Tax is not earmarked; this splits it in proportion.)

Spending by year

Year HK$ million Source
2024-25 Actual 663.4 p.3
2025-26 Original estimate 1,825.3 p.3
2025-26 Revised estimate 1,538.7 p.3
2026-27 Estimate 1,175.3 p.3

A revised estimate is the Government's latest view of the current year's spending. Year-on-year changes compare the 2026-27 estimate with the 2025-26 revised estimate.

How many staff?

The establishment goes from 316 posts on 31 March 2026 p.2 to 302 posts on 31 March 2027 p.2 (down 14, our calculation).

Which policy areas does it serve?

  • Constitutional and Mainland Affairs (part of the Support group)

A department may work in a policy area only in part. We never add department spending into group totals: the Government publishes totals by group only. Index of Policy Areas (PDF)

Read the official document

Estimates, Head 163: Registration and Electoral Office (PDF). It has the Controlling Officer's Report, each programme's aims and spending by subhead.

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