Where your tax goes

Sources and method

This site uses 1,473 official figures. Each one links to its page in the official document, and each was checked by a script that opens that page and confirms the number is printed there.

Where the numbers come from

How we calculate

Your taxes
The amount you enter × each policy area group's spending ÷ total government expenditure. The UK's Annual Tax Summary uses the same method. Tax is not earmarked, so this is an illustration, not a bill. p.12
Rounding
Receipt lines are rounded with the largest-remainder method so they add up exactly to the amount you entered.
Government expenditure
Spending from the General Revenue Account plus the Government's funds, such as the Capital Works Reserve Fund. "Public expenditure" also adds the trading funds and the Housing Authority. We use government expenditure because it matches the Budget's headline total.
Actual, revised, estimate, forecast
Actual is money already spent; a revised estimate is the mid-year update; an estimate is this year's plan; a forecast comes from the Medium Range Forecast. To compare this year with last, we use the 2025-26 revised estimate against the 2026-27 estimate, as the Budget does.
Departments and policy areas
A department (head) can serve several policy areas, so department totals cannot be added up into a policy area group.
Our calculations
Any number marked as our calculation (an average per household or a percentage, for example) shows the sources of the official figures it was calculated from.

How we check

Each figure records the document, the page within the PDF file (the page a browser's #page= link opens, which may differ from the printed page number), the printed page number, and a verbatim quote. The script scripts/verify_sources.py downloads each document, extracts that page's text, and confirms the number and the quote are there. It also reads amounts written in Chinese numerals, such as 七千六百五十二億元.

Some mobile browsers ignore links to a specific PDF page. If the document opens at page 1, use your PDF viewer to go to the page shown on the citation.

Download the data: figures used on this site (JSON) · revenue.json · expenditure.json · households-tax.json (all research data, including figures not shown on the site)

Every figure and its source

Grouped by document: 56 documents.

Estimates for the year ending 31 March 2027 – Volume I – General Revenue Account: Summary of Expenditure Estimates (336)

https://www.budget.gov.hk/2026/eng/pdf/sum_exp_e.pdf

Figure As printed Page Quote
Department of Health
2026-27 · Estimate		 15,707,748 PDF p.1
printed 23		 37 Department of Health ............................... ........... 13,668,123 15,700,879 14,560,307 15,707,748
Fire Services Department
2026-27 · Estimate		 9,382,525 PDF p.1
printed 23		 45 Fire Services Department ......................... ...........9,401,062 9,251,993 8,993,418 9,382,525
Customs and Excise Department
2026-27 · Estimate		 6,163,011 PDF p.1
printed 23		 31 Customs and Excise Department ............. ...........5,892,697 6,117,332 5,855,363 6,163,011
Correctional Services Department
2026-27 · Estimate		 5,475,932 PDF p.1
printed 23		 30 Correctional Services Department ........... ...........5,403,828 5,488,495 5,407,297 5,475,932
Department of Justice
2026-27 · Estimate		 2,539,090 PDF p.1
printed 23		 92 Department of Justice............................... ...........2,007,766 2,507,746 2,109,357 2,539,090
Government Secretariat: Commerce and Economic Development Bureau
2026-27 · Estimate		 13,543,536 PDF p.1
printed 23		 152 Government Secretariat: Commerce and Economic Development Bureau .......... ........... 14,530,049 14,065,794 12,593,042 13,543,536
Government Secretariat: Digital Policy Office
2026-27 · Estimate		 4,139,256 PDF p.1
printed 23		 47 Government Secretariat: Digital Policy Office ................................................... ...........3,012,828 3,494,475 3,468,688 4,139,256
Food and Environmental Hygiene Department
2026-27 · Estimate		 11,114,476 PDF p.1
printed 23		 49 Food and Environmental Hygiene Department .......................................... ........... 11,121,517 11,226,394 10,989,155 11,114,476
Environmental Protection Department
2026-27 · Estimate		 8,675,025 PDF p.1
printed 23		 44 Environmental Protection Department..... ...........9,095,412 8,633,114 8,186,896 8,675,025
Agriculture, Fisheries and Conservation Department
2026-27 · Estimate		 2,240,691 PDF p.1
printed 23		 22 Agriculture, Fisheries and Conservation Department .......................................... ...........2,082,884 2,279,724 2,210,369 2,240,691
Government Secretariat: Culture, Sports and Tourism Bureau
2026-27 · Estimate		 5,611,415 PDF p.1
printed 23		 132 Government Secretariat: Culture, Sports and Tourism Bureau ............................ ...........5,581,627 6,100,908 5,001,591 5,611,415
General Expenses of the Civil Service
2026-27 · Estimate		 5,951,078 PDF p.1
printed 23		 46 General Expenses of the Civil Service ..... ...........5,236,889 5,914,104 5,556,701 5,951,078
Chief Executive’s Office
2026-27 · Estimate		 155,430 PDF p.1
printed 23		 21 Chief Executive’s Office .......................... ........... 146,831 157,089 156,451 155,430
Chief Executive’s Office
2025-26 · Revised estimate		 156,451 PDF p.1
printed 23		 21 Chief Executive’s Office .......................... ........... 146,831 157,089 156,451 155,430
Agriculture, Fisheries and Conservation Department
2025-26 · Revised estimate		 2,210,369 PDF p.1
printed 23		 22 Agriculture, Fisheries and Conservation Department .......................................... ...........2,082,884 2,279,724 2,210,369 2,240,691
Auxiliary Medical Service
2025-26 · Revised estimate		 114,768 PDF p.1
printed 23		 23 Auxiliary Medical Service ....................... ........... 113,219 120,291 114,768 114,033
Auxiliary Medical Service
2026-27 · Estimate		 114,033 PDF p.1
printed 23		 23 Auxiliary Medical Service ....................... ........... 113,219 120,291 114,768 114,033
Audit Commission
2025-26 · Revised estimate		 213,143 PDF p.1
printed 23		 24 Audit Commission ................................... ........... 203,085 213,549 213,143 212,807
Audit Commission
2026-27 · Estimate		 212,807 PDF p.1
printed 23		 24 Audit Commission ................................... ........... 203,085 213,549 213,143 212,807
Architectural Services Department
2025-26 · Revised estimate		 2,804,876 PDF p.1
printed 23		 25 Architectural Services Department .......... ...........2,829,291 2,808,891 2,804,876 2,811,636
Architectural Services Department
2026-27 · Estimate		 2,811,636 PDF p.1
printed 23		 25 Architectural Services Department .......... ...........2,829,291 2,808,891 2,804,876 2,811,636
Census and Statistics Department
2025-26 · Revised estimate		 924,184 PDF p.1
printed 23		 26 Census and Statistics Department ............ ........... 821,629 924,832 924,184 959,965
Census and Statistics Department
2026-27 · Estimate		 959,965 PDF p.1
printed 23		 26 Census and Statistics Department ............ ........... 821,629 924,832 924,184 959,965
Civil Aid Service
2025-26 · Revised estimate		 147,862 PDF p.1
printed 23		 27 Civil Aid Service ...................................... ........... 153,841 154,921 147,862 138,299
Civil Aid Service
2026-27 · Estimate		 138,299 PDF p.1
printed 23		 27 Civil Aid Service ...................................... ........... 153,841 154,921 147,862 138,299
Civil Aviation Department
2025-26 · Revised estimate		 1,455,000 PDF p.1
printed 23		 28 Civil Aviation Department ....................... ...........1,425,939 1,475,764 1,455,000 1,468,822
Civil Aviation Department
2026-27 · Estimate		 1,468,822 PDF p.1
printed 23		 28 Civil Aviation Department ....................... ...........1,425,939 1,475,764 1,455,000 1,468,822
Correctional Services Department
2025-26 · Revised estimate		 5,407,297 PDF p.1
printed 23		 30 Correctional Services Department ........... ...........5,403,828 5,488,495 5,407,297 5,475,932
Customs and Excise Department
2025-26 · Revised estimate		 5,855,363 PDF p.1
printed 23		 31 Customs and Excise Department ............. ...........5,892,697 6,117,332 5,855,363 6,163,011
Civil Engineering and Development Department
2025-26 · Revised estimate		 3,910,583 PDF p.1
printed 23		 33 Civil Engineering and Development Department .......................................... ...........3,506,272 4,119,132 3,910,583 4,190,129
Civil Engineering and Development Department
2026-27 · Estimate		 4,190,129 PDF p.1
printed 23		 33 Civil Engineering and Development Department .......................................... ...........3,506,272 4,119,132 3,910,583 4,190,129
Department of Health
2025-26 · Revised estimate		 14,560,307 PDF p.1
printed 23		 37 Department of Health ............................... ........... 13,668,123 15,700,879 14,560,307 15,707,748
Drainage Services Department
2025-26 · Revised estimate		 3,940,587 PDF p.1
printed 23		 39 Drainage Services Department................. ...........3,662,307 3,991,604 3,940,587 4,065,313
Drainage Services Department
2026-27 · Estimate		 4,065,313 PDF p.1
printed 23		 39 Drainage Services Department................. ...........3,662,307 3,991,604 3,940,587 4,065,313
Electrical and Mechanical Services Department
2025-26 · Revised estimate		 1,816,365 PDF p.1
printed 23		 42 Electrical and Mechanical Services Department .......................................... ...........1,866,264 1,851,166 1,816,365 1,419,964
Electrical and Mechanical Services Department
2026-27 · Estimate		 1,419,964 PDF p.1
printed 23		 42 Electrical and Mechanical Services Department .......................................... ...........1,866,264 1,851,166 1,816,365 1,419,964
Environmental Protection Department
2025-26 · Revised estimate		 8,186,896 PDF p.1
printed 23		 44 Environmental Protection Department..... ...........9,095,412 8,633,114 8,186,896 8,675,025
Fire Services Department
2025-26 · Revised estimate		 8,993,418 PDF p.1
printed 23		 45 Fire Services Department ......................... ...........9,401,062 9,251,993 8,993,418 9,382,525
General Expenses of the Civil Service
2025-26 · Revised estimate		 5,556,701 PDF p.1
printed 23		 46 General Expenses of the Civil Service ..... ...........5,236,889 5,914,104 5,556,701 5,951,078
Government Secretariat: Digital Policy Office
2025-26 · Revised estimate		 3,468,688 PDF p.1
printed 23		 47 Government Secretariat: Digital Policy Office ................................................... ...........3,012,828 3,494,475 3,468,688 4,139,256
Government Laboratory
2025-26 · Revised estimate		 639,244 PDF p.1
printed 23		 48 Government Laboratory ........................... ........... 631,008 640,768 639,244 658,042
Government Laboratory
2026-27 · Estimate		 658,042 PDF p.1
printed 23		 48 Government Laboratory ........................... ........... 631,008 640,768 639,244 658,042
Food and Environmental Hygiene Department
2025-26 · Revised estimate		 10,989,155 PDF p.1
printed 23		 49 Food and Environmental Hygiene Department .......................................... ........... 11,121,517 11,226,394 10,989,155 11,114,476
Government Property Agency
2025-26 · Revised estimate		 2,712,868 PDF p.1
printed 23		 51 Government Property Agency ................. ...........2,633,106 2,900,778 2,712,868 3,234,596
Government Property Agency
2026-27 · Estimate		 3,234,596 PDF p.1
printed 23		 51 Government Property Agency ................. ...........2,633,106 2,900,778 2,712,868 3,234,596
Government Logistics Department
2025-26 · Revised estimate		 751,463 PDF p.1
printed 23		 59 Government Logistics Department .......... ........... 678,375 744,863 751,463 649,233
Government Logistics Department
2026-27 · Estimate		 649,233 PDF p.1
printed 23		 59 Government Logistics Department .......... ........... 678,375 744,863 751,463 649,233
Buildings Department
2025-26 · Revised estimate		 2,099,671 PDF p.1
printed 23		 82 Buildings Department .............................. ...........2,128,139 2,104,424 2,099,671 2,091,095
Buildings Department
2026-27 · Estimate		 2,091,095 PDF p.1
printed 23		 82 Buildings Department .............................. ...........2,128,139 2,104,424 2,099,671 2,091,095
Department of Justice
2025-26 · Revised estimate		 2,109,357 PDF p.1
printed 23		 92 Department of Justice............................... ...........2,007,766 2,507,746 2,109,357 2,539,090
Government Secretariat: Culture, Sports and Tourism Bureau
2025-26 · Revised estimate		 5,001,591 PDF p.1
printed 23		 132 Government Secretariat: Culture, Sports and Tourism Bureau ............................ ...........5,581,627 6,100,908 5,001,591 5,611,415
Government Secretariat: Environment and Ecology Bureau (Environment Branch)
2025-26 · Revised estimate		 1,980,777 PDF p.1
printed 23		 137 Government Secretariat: Environment and Ecology Bureau (Environment Branch) ................................................ ...........2,172,776 2,079,954 1,980,777 629,957
Government Secretariat: Environment and Ecology Bureau (Environment Branch)
2026-27 · Estimate		 629,957 PDF p.1
printed 23		 137 Government Secretariat: Environment and Ecology Bureau (Environment Branch) ................................................ ...........2,172,776 2,079,954 1,980,777 629,957
Government Secretariat: Development Bureau (Planning and Lands Branch)
2025-26 · Revised estimate		 1,381,910 PDF p.1
printed 23		 138 Government Secretariat: Development Bureau (Planning and Lands Branch).. ...........1,538,150 1,674,443 1,381,910 1,504,918
Government Secretariat: Development Bureau (Planning and Lands Branch)
2026-27 · Estimate		 1,504,918 PDF p.1
printed 23		 138 Government Secretariat: Development Bureau (Planning and Lands Branch).. ...........1,538,150 1,674,443 1,381,910 1,504,918
Government Secretariat: Civil Service Bureau
2025-26 · Revised estimate		 891,181 PDF p.1
printed 23		 143 Government Secretariat: Civil Service Bureau.................................................. ........... 833,991 987,857 891,181 928,735
Government Secretariat: Civil Service Bureau
2026-27 · Estimate		 928,735 PDF p.1
printed 23		 143 Government Secretariat: Civil Service Bureau.................................................. ........... 833,991 987,857 891,181 928,735
Government Secretariat: Constitutional and Mainland Affairs Bureau
2025-26 · Revised estimate		 867,490 PDF p.1
printed 23		 144 Government Secretariat: Constitutional and Mainland Affairs Bureau .............. ........... 837,134 882,137 867,490 876,677
Government Secretariat: Constitutional and Mainland Affairs Bureau
2026-27 · Estimate		 876,677 PDF p.1
printed 23		 144 Government Secretariat: Constitutional and Mainland Affairs Bureau .............. ........... 837,134 882,137 867,490 876,677
Government Secretariat: Commerce and Economic Development Bureau
2025-26 · Revised estimate		 12,593,042 PDF p.1
printed 23		 152 Government Secretariat: Commerce and Economic Development Bureau .......... ........... 14,530,049 14,065,794 12,593,042 13,543,536
Government Secretariat: Education Bureau
2025-26 · Revised estimate		 75,746,577 PDF p.1
printed 23		 156 Government Secretariat: Education Bureau.................................................. ...........79,162,642 75,834,241 75,746,577 74,979,634
Government Secretariat: Education Bureau
2026-27 · Estimate		 74,979,634 PDF p.1
printed 23		 156 Government Secretariat: Education Bureau.................................................. ...........79,162,642 75,834,241 75,746,577 74,979,634
Government Secretariat: Development Bureau (Works Branch)
2025-26 · Revised estimate		 1,335,668 PDF p.1
printed 23		 159 Government Secretariat: Development Bureau (Works Branch) ....................... ...........1,189,271 1,449,775 1,335,668 1,545,976
Government Secretariat: Development Bureau (Works Branch)
2026-27 · Estimate		 1,545,976 PDF p.1
printed 23		 159 Government Secretariat: Development Bureau (Works Branch) ....................... ...........1,189,271 1,449,775 1,335,668 1,545,976
Government Flying Service
2025-26 · Revised estimate		 616,633 PDF p.1
printed 23		 166 Government Flying Service ..................... ........... 618,745 626,572 616,633 619,060
Government Flying Service
2026-27 · Estimate		 619,060 PDF p.1
printed 23		 166 Government Flying Service ..................... ........... 618,745 626,572 616,633 619,060
Department of Health
2025-26 · Estimate		 15,700,879 PDF p.1
printed 23		 37 Department of Health ............................... ........... 13,668,123 15,700,879 14,560,307 15,707,748
Government Secretariat: Commerce and Economic Development Bureau
2025-26 · Estimate		 14,065,794 PDF p.1
printed 23		 152 Government Secretariat: Commerce and Economic Development Bureau .......... ........... 14,530,049 14,065,794 12,593,042 13,543,536
Government Secretariat: Environment and Ecology Bureau (Environment Branch)
2025-26 · Estimate		 2,079,954 PDF p.1
printed 23		 137 Government Secretariat: Environment and Ecology Bureau (Environment Branch) ................................................ ...........2,172,776 2,079,954 1,980,777 629,957
Government Secretariat: Education Bureau
2025-26 · Estimate		 75,834,241 PDF p.1
printed 23		 156 Government Secretariat: Education Bureau.................................................. ...........79,162,642 75,834,241 75,746,577 74,979,634
Electrical and Mechanical Services Department
2025-26 · Estimate		 1,851,166 PDF p.1
printed 23		 42 Electrical and Mechanical Services Department .......................................... ...........1,866,264 1,851,166 1,816,365 1,419,964
Government Logistics Department
2025-26 · Estimate		 744,863 PDF p.1
printed 23		 59 Government Logistics Department .......... ........... 678,375 744,863 751,463 649,233
Chief Executive’s Office
2024-25 · Actual		 146,831 PDF p.1
printed 23		 21 Chief Executive’s Office .......................... ........... 146,831 157,089 156,451 155,430
Agriculture, Fisheries and Conservation Department
2024-25 · Actual		 2,082,884 PDF p.1
printed 23		 22 Agriculture, Fisheries and Conservation Department .......................................... ...........2,082,884 2,279,724 2,210,369 2,240,691
Auxiliary Medical Service
2024-25 · Actual		 113,219 PDF p.1
printed 23		 23 Auxiliary Medical Service ....................... ........... 113,219 120,291 114,768 114,033
Audit Commission
2024-25 · Actual		 203,085 PDF p.1
printed 23		 24 Audit Commission ................................... ........... 203,085 213,549 213,143 212,807
Architectural Services Department
2024-25 · Actual		 2,829,291 PDF p.1
printed 23		 25 Architectural Services Department .......... ...........2,829,291 2,808,891 2,804,876 2,811,636
Census and Statistics Department
2024-25 · Actual		 821,629 PDF p.1
printed 23		 26 Census and Statistics Department ............ ........... 821,629 924,832 924,184 959,965
Civil Aid Service
2024-25 · Actual		 153,841 PDF p.1
printed 23		 27 Civil Aid Service ...................................... ........... 153,841 154,921 147,862 138,299
Civil Aviation Department
2024-25 · Actual		 1,425,939 PDF p.1
printed 23		 28 Civil Aviation Department ....................... ...........1,425,939 1,475,764 1,455,000 1,468,822
Correctional Services Department
2024-25 · Actual		 5,403,828 PDF p.1
printed 23		 30 Correctional Services Department ........... ...........5,403,828 5,488,495 5,407,297 5,475,932
Customs and Excise Department
2024-25 · Actual		 5,892,697 PDF p.1
printed 23		 31 Customs and Excise Department ............. ...........5,892,697 6,117,332 5,855,363 6,163,011
Civil Engineering and Development Department
2024-25 · Actual		 3,506,272 PDF p.1
printed 23		 33 Civil Engineering and Development Department .......................................... ...........3,506,272 4,119,132 3,910,583 4,190,129
Department of Health
2024-25 · Actual		 13,668,123 PDF p.1
printed 23		 37 Department of Health ............................... ........... 13,668,123 15,700,879 14,560,307 15,707,748
Drainage Services Department
2024-25 · Actual		 3,662,307 PDF p.1
printed 23		 39 Drainage Services Department................. ...........3,662,307 3,991,604 3,940,587 4,065,313
Electrical and Mechanical Services Department
2024-25 · Actual		 1,866,264 PDF p.1
printed 23		 42 Electrical and Mechanical Services Department .......................................... ...........1,866,264 1,851,166 1,816,365 1,419,964
Environmental Protection Department
2024-25 · Actual		 9,095,412 PDF p.1
printed 23		 44 Environmental Protection Department..... ...........9,095,412 8,633,114 8,186,896 8,675,025
Fire Services Department
2024-25 · Actual		 9,401,062 PDF p.1
printed 23		 45 Fire Services Department ......................... ...........9,401,062 9,251,993 8,993,418 9,382,525
General Expenses of the Civil Service
2024-25 · Actual		 5,236,889 PDF p.1
printed 23		 46 General Expenses of the Civil Service ..... ...........5,236,889 5,914,104 5,556,701 5,951,078
Government Secretariat: Digital Policy Office
2024-25 · Actual		 3,012,828 PDF p.1
printed 23		 47 Government Secretariat: Digital Policy Office ................................................... ...........3,012,828 3,494,475 3,468,688 4,139,256
Government Laboratory
2024-25 · Actual		 631,008 PDF p.1
printed 23		 48 Government Laboratory ........................... ........... 631,008 640,768 639,244 658,042
Food and Environmental Hygiene Department
2024-25 · Actual		 11,121,517 PDF p.1
printed 23		 49 Food and Environmental Hygiene Department .......................................... ........... 11,121,517 11,226,394 10,989,155 11,114,476
Government Property Agency
2024-25 · Actual		 2,633,106 PDF p.1
printed 23		 51 Government Property Agency ................. ...........2,633,106 2,900,778 2,712,868 3,234,596
Government Logistics Department
2024-25 · Actual		 678,375 PDF p.1
printed 23		 59 Government Logistics Department .......... ........... 678,375 744,863 751,463 649,233
Buildings Department
2024-25 · Actual		 2,128,139 PDF p.1
printed 23		 82 Buildings Department .............................. ...........2,128,139 2,104,424 2,099,671 2,091,095
Department of Justice
2024-25 · Actual		 2,007,766 PDF p.1
printed 23		 92 Department of Justice............................... ...........2,007,766 2,507,746 2,109,357 2,539,090
Government Secretariat: Culture, Sports and Tourism Bureau
2024-25 · Actual		 5,581,627 PDF p.1
printed 23		 132 Government Secretariat: Culture, Sports and Tourism Bureau ............................ ...........5,581,627 6,100,908 5,001,591 5,611,415
Government Secretariat: Environment and Ecology Bureau (Environment Branch)
2024-25 · Actual		 2,172,776 PDF p.1
printed 23		 137 Government Secretariat: Environment and Ecology Bureau (Environment Branch) ................................................ ...........2,172,776 2,079,954 1,980,777 629,957
Government Secretariat: Development Bureau (Planning and Lands Branch)
2024-25 · Actual		 1,538,150 PDF p.1
printed 23		 138 Government Secretariat: Development Bureau (Planning and Lands Branch).. ...........1,538,150 1,674,443 1,381,910 1,504,918
Government Secretariat: Civil Service Bureau
2024-25 · Actual		 833,991 PDF p.1
printed 23		 143 Government Secretariat: Civil Service Bureau.................................................. ........... 833,991 987,857 891,181 928,735
Government Secretariat: Constitutional and Mainland Affairs Bureau
2024-25 · Actual		 837,134 PDF p.1
printed 23		 144 Government Secretariat: Constitutional and Mainland Affairs Bureau .............. ........... 837,134 882,137 867,490 876,677
Government Secretariat: Commerce and Economic Development Bureau
2024-25 · Actual		 14,530,049 PDF p.1
printed 23		 152 Government Secretariat: Commerce and Economic Development Bureau .......... ........... 14,530,049 14,065,794 12,593,042 13,543,536
Government Secretariat: Education Bureau
2024-25 · Actual		 79,162,642 PDF p.1
printed 23		 156 Government Secretariat: Education Bureau.................................................. ...........79,162,642 75,834,241 75,746,577 74,979,634
Government Secretariat: Development Bureau (Works Branch)
2024-25 · Actual		 1,189,271 PDF p.1
printed 23		 159 Government Secretariat: Development Bureau (Works Branch) ....................... ...........1,189,271 1,449,775 1,335,668 1,545,976
Government Flying Service
2024-25 · Actual		 618,745 PDF p.1
printed 23		 166 Government Flying Service ..................... ........... 618,745 626,572 616,633 619,060
Chief Executive’s Office
2025-26 · Estimate		 157,089 PDF p.1
printed 23		 21 Chief Executive’s Office .......................... ........... 146,831 157,089 156,451 155,430
Agriculture, Fisheries and Conservation Department
2025-26 · Estimate		 2,279,724 PDF p.1
printed 23		 22 Agriculture, Fisheries and Conservation Department .......................................... ...........2,082,884 2,279,724 2,210,369 2,240,691
Auxiliary Medical Service
2025-26 · Estimate		 120,291 PDF p.1
printed 23		 23 Auxiliary Medical Service ....................... ........... 113,219 120,291 114,768 114,033
Audit Commission
2025-26 · Estimate		 213,549 PDF p.1
printed 23		 24 Audit Commission ................................... ........... 203,085 213,549 213,143 212,807
Architectural Services Department
2025-26 · Estimate		 2,808,891 PDF p.1
printed 23		 25 Architectural Services Department .......... ...........2,829,291 2,808,891 2,804,876 2,811,636
Census and Statistics Department
2025-26 · Estimate		 924,832 PDF p.1
printed 23		 26 Census and Statistics Department ............ ........... 821,629 924,832 924,184 959,965
Civil Aid Service
2025-26 · Estimate		 154,921 PDF p.1
printed 23		 27 Civil Aid Service ...................................... ........... 153,841 154,921 147,862 138,299
Civil Aviation Department
2025-26 · Estimate		 1,475,764 PDF p.1
printed 23		 28 Civil Aviation Department ....................... ...........1,425,939 1,475,764 1,455,000 1,468,822
Correctional Services Department
2025-26 · Estimate		 5,488,495 PDF p.1
printed 23		 30 Correctional Services Department ........... ...........5,403,828 5,488,495 5,407,297 5,475,932
Customs and Excise Department
2025-26 · Estimate		 6,117,332 PDF p.1
printed 23		 31 Customs and Excise Department ............. ...........5,892,697 6,117,332 5,855,363 6,163,011
Civil Engineering and Development Department
2025-26 · Estimate		 4,119,132 PDF p.1
printed 23		 33 Civil Engineering and Development Department .......................................... ...........3,506,272 4,119,132 3,910,583 4,190,129
Drainage Services Department
2025-26 · Estimate		 3,991,604 PDF p.1
printed 23		 39 Drainage Services Department................. ...........3,662,307 3,991,604 3,940,587 4,065,313
Environmental Protection Department
2025-26 · Estimate		 8,633,114 PDF p.1
printed 23		 44 Environmental Protection Department..... ...........9,095,412 8,633,114 8,186,896 8,675,025
Fire Services Department
2025-26 · Estimate		 9,251,993 PDF p.1
printed 23		 45 Fire Services Department ......................... ...........9,401,062 9,251,993 8,993,418 9,382,525
General Expenses of the Civil Service
2025-26 · Estimate		 5,914,104 PDF p.1
printed 23		 46 General Expenses of the Civil Service ..... ...........5,236,889 5,914,104 5,556,701 5,951,078
Government Secretariat: Digital Policy Office
2025-26 · Estimate		 3,494,475 PDF p.1
printed 23		 47 Government Secretariat: Digital Policy Office ................................................... ...........3,012,828 3,494,475 3,468,688 4,139,256
Government Laboratory
2025-26 · Estimate		 640,768 PDF p.1
printed 23		 48 Government Laboratory ........................... ........... 631,008 640,768 639,244 658,042
Food and Environmental Hygiene Department
2025-26 · Estimate		 11,226,394 PDF p.1
printed 23		 49 Food and Environmental Hygiene Department .......................................... ........... 11,121,517 11,226,394 10,989,155 11,114,476
Government Property Agency
2025-26 · Estimate		 2,900,778 PDF p.1
printed 23		 51 Government Property Agency ................. ...........2,633,106 2,900,778 2,712,868 3,234,596
Buildings Department
2025-26 · Estimate		 2,104,424 PDF p.1
printed 23		 82 Buildings Department .............................. ...........2,128,139 2,104,424 2,099,671 2,091,095
Department of Justice
2025-26 · Estimate		 2,507,746 PDF p.1
printed 23		 92 Department of Justice............................... ...........2,007,766 2,507,746 2,109,357 2,539,090
Government Secretariat: Culture, Sports and Tourism Bureau
2025-26 · Estimate		 6,100,908 PDF p.1
printed 23		 132 Government Secretariat: Culture, Sports and Tourism Bureau ............................ ...........5,581,627 6,100,908 5,001,591 5,611,415
Government Secretariat: Development Bureau (Planning and Lands Branch)
2025-26 · Estimate		 1,674,443 PDF p.1
printed 23		 138 Government Secretariat: Development Bureau (Planning and Lands Branch).. ...........1,538,150 1,674,443 1,381,910 1,504,918
Government Secretariat: Civil Service Bureau
2025-26 · Estimate		 987,857 PDF p.1
printed 23		 143 Government Secretariat: Civil Service Bureau.................................................. ........... 833,991 987,857 891,181 928,735
Government Secretariat: Constitutional and Mainland Affairs Bureau
2025-26 · Estimate		 882,137 PDF p.1
printed 23		 144 Government Secretariat: Constitutional and Mainland Affairs Bureau .............. ........... 837,134 882,137 867,490 876,677
Government Secretariat: Development Bureau (Works Branch)
2025-26 · Estimate		 1,449,775 PDF p.1
printed 23		 159 Government Secretariat: Development Bureau (Works Branch) ....................... ...........1,189,271 1,449,775 1,335,668 1,545,976
Government Flying Service
2025-26 · Estimate		 626,572 PDF p.1
printed 23		 166 Government Flying Service ..................... ........... 618,745 626,572 616,633 619,060
Hong Kong Police Force
2026-27 · Estimate		 26,952,693 PDF p.2
printed 24		 122 Hong Kong Police Force .......................... ........... 26,563,750 28,056,461 26,560,570 26,952,693
Immigration Department
2026-27 · Estimate		 7,335,393 PDF p.2
printed 24		 70 Immigration Department .......................... ...........7,374,651 7,302,580 7,237,672 7,335,393
Judiciary
2026-27 · Estimate		 2,906,276 PDF p.2
printed 24		 80 Judiciary ................................................... ...........2,610,877 2,806,173 2,781,631 2,906,276
Independent Commission Against Corruption
2026-27 · Estimate		 1,412,952 PDF p.2
printed 24		 72 Independent Commission Against Corruption............................................ ...........1,392,908 1,397,364 1,397,364 1,412,952
Labour Department
2026-27 · Estimate		 4,629,901 PDF p.2
printed 24		 90 Labour Department .................................. ...........2,787,708 3,483,750 3,451,167 4,629,901
Government Secretariat: Innovation and Technology Commission
2026-27 · Estimate		 2,515,906 PDF p.2
printed 24		 155 Government Secretariat: Innovation and Technology Commission ..................... ........... 874,636 2,579,417 707,200 2,515,906
Home Affairs Department
2026-27 · Estimate		 3,957,860 PDF p.2
printed 24		 63 Home Affairs Department ........................ ...........3,650,054 3,779,057 3,760,866 3,957,860
Government Secretariat: Home and Youth Affairs Bureau
2026-27 · Estimate		 1,310,819 PDF p.2
printed 24		 53 Government Secretariat: Home and Youth Affairs Bureau .......................... ...........1,132,853 1,280,147 1,177,358 1,310,819
Inland Revenue Department
2026-27 · Estimate		 2,050,749 PDF p.2
printed 24		 76 Inland Revenue Department..................... ...........2,072,190 2,063,078 2,060,285 2,050,749
Legislative Council Commission
2026-27 · Estimate		 1,177,396 PDF p.2
printed 24		 112 Legislative Council Commission ............. ...........1,133,498 1,228,653 1,246,437 1,177,396
Hong Kong Police Force
2025-26 · Revised estimate		 26,560,570 PDF p.2
printed 24		 122 Hong Kong Police Force .......................... ........... 26,563,750 28,056,461 26,560,570 26,952,693
Government Secretariat: Housing Bureau
2025-26 · Revised estimate		 1,758,181 PDF p.2
printed 24		 62 Government Secretariat: Housing Bureau.................................................. ...........3,186,163 1,964,966 1,758,181 5,344,712
Government Secretariat: Housing Bureau
2026-27 · Estimate		 5,344,712 PDF p.2
printed 24		 62 Government Secretariat: Housing Bureau.................................................. ...........3,186,163 1,964,966 1,758,181 5,344,712
Government Secretariat: Home and Youth Affairs Bureau
2025-26 · Revised estimate		 1,177,358 PDF p.2
printed 24		 53 Government Secretariat: Home and Youth Affairs Bureau .......................... ...........1,132,853 1,280,147 1,177,358 1,310,819
Highways Department
2025-26 · Revised estimate		 4,422,817 PDF p.2
printed 24		 60 Highways Department.............................. ...........4,364,087 4,613,785 4,422,817 4,705,760
Highways Department
2026-27 · Estimate		 4,705,760 PDF p.2
printed 24		 60 Highways Department.............................. ...........4,364,087 4,613,785 4,422,817 4,705,760
Home Affairs Department
2025-26 · Revised estimate		 3,760,866 PDF p.2
printed 24		 63 Home Affairs Department ........................ ...........3,650,054 3,779,057 3,760,866 3,957,860
Immigration Department
2025-26 · Revised estimate		 7,237,672 PDF p.2
printed 24		 70 Immigration Department .......................... ...........7,374,651 7,302,580 7,237,672 7,335,393
Independent Commission Against Corruption
2025-26 · Revised estimate		 1,397,364 PDF p.2
printed 24		 72 Independent Commission Against Corruption............................................ ...........1,392,908 1,397,364 1,397,364 1,412,952
Information Services Department
2025-26 · Revised estimate		 708,545 PDF p.2
printed 24		 74 Information Services Department ............ ........... 655,552 736,868 708,545 651,127
Information Services Department
2026-27 · Estimate		 651,127 PDF p.2
printed 24		 74 Information Services Department ............ ........... 655,552 736,868 708,545 651,127
Inland Revenue Department
2025-26 · Revised estimate		 2,060,285 PDF p.2
printed 24		 76 Inland Revenue Department..................... ...........2,072,190 2,063,078 2,060,285 2,050,749
Intellectual Property Department
2025-26 · Revised estimate		 277,946 PDF p.2
printed 24		 78 Intellectual Property Department ............. ........... 269,212 278,283 277,946 309,817
Intellectual Property Department
2026-27 · Estimate		 309,817 PDF p.2
printed 24		 78 Intellectual Property Department ............. ........... 269,212 278,283 277,946 309,817
Invest Hong Kong
2025-26 · Revised estimate		 303,826 PDF p.2
printed 24		 79 Invest Hong Kong .................................... ........... 305,559 303,826 303,826 361,350
Invest Hong Kong
2026-27 · Estimate		 361,350 PDF p.2
printed 24		 79 Invest Hong Kong .................................... ........... 305,559 303,826 303,826 361,350
Judiciary
2025-26 · Revised estimate		 2,781,631 PDF p.2
printed 24		 80 Judiciary ................................................... ...........2,610,877 2,806,173 2,781,631 2,906,276
Labour Department
2025-26 · Revised estimate		 3,451,167 PDF p.2
printed 24		 90 Labour Department .................................. ...........2,787,708 3,483,750 3,451,167 4,629,901
Lands Department
2025-26 · Revised estimate		 3,348,723 PDF p.2
printed 24		 91 Lands Department .................................... ...........3,467,553 3,354,440 3,348,723 3,280,868
Lands Department
2026-27 · Estimate		 3,280,868 PDF p.2
printed 24		 91 Lands Department .................................... ...........3,467,553 3,354,440 3,348,723 3,280,868
Legal Aid Department
2025-26 · Revised estimate		 1,436,213 PDF p.2
printed 24		 94 Legal Aid Department .............................. ...........1,439,122 1,637,999 1,436,213 1,613,686
Legal Aid Department
2026-27 · Estimate		 1,613,686 PDF p.2
printed 24		 94 Legal Aid Department .............................. ...........1,439,122 1,637,999 1,436,213 1,613,686
Government Secretariat: Overseas Economic and Trade Offices
2025-26 · Revised estimate		 471,443 PDF p.2
printed 24		 96 Government Secretariat: Overseas Economic and Trade Offices ............... ........... 452,455 600,150 471,443 598,938
Government Secretariat: Overseas Economic and Trade Offices
2026-27 · Estimate		 598,938 PDF p.2
printed 24		 96 Government Secretariat: Overseas Economic and Trade Offices ............... ........... 452,455 600,150 471,443 598,938
Legislative Council Commission
2025-26 · Revised estimate		 1,246,437 PDF p.2
printed 24		 112 Legislative Council Commission ............. ...........1,133,498 1,228,653 1,246,437 1,177,396
Independent Police Complaints Council
2025-26 · Revised estimate		 93,521 PDF p.2
printed 24		 121 Independent Police Complaints Council .. ........... 95,453 93,521 93,521 91,618
Independent Police Complaints Council
2026-27 · Estimate		 91,618 PDF p.2
printed 24		 121 Independent Police Complaints Council .. ........... 95,453 93,521 93,521 91,618
Government Secretariat: Innovation, Technology and Industry Bureau
2025-26 · Revised estimate		 250,028 PDF p.2
printed 24		 135 Government Secretariat: Innovation, Technology and Industry Bureau ........ ........... 314,608 269,731 250,028 342,654
Government Secretariat: Innovation, Technology and Industry Bureau
2026-27 · Estimate		 342,654 PDF p.2
printed 24		 135 Government Secretariat: Innovation, Technology and Industry Bureau ........ ........... 314,608 269,731 250,028 342,654
Government Secretariat: Environment and Ecology Bureau (Food Branch)
2025-26 · Revised estimate		 187,750 PDF p.2
printed 24		 139 Government Secretariat: Environment and Ecology Bureau (Food Branch) .... ........... 194,258 187,750 187,750 185,958
Government Secretariat: Environment and Ecology Bureau (Food Branch)
2026-27 · Estimate		 185,958 PDF p.2
printed 24		 139 Government Secretariat: Environment and Ecology Bureau (Food Branch) .... ........... 194,258 187,750 187,750 185,958
Government Secretariat: Health Bureau
2025-26 · Revised estimate		 104,569,690 PDF p.2
printed 24		 140 Government Secretariat: Health Bureau .. ........... 101,060,529 104,812,359 104,569,690 107,612,141
Government Secretariat: Health Bureau
2026-27 · Estimate		 107,612,141 PDF p.2
printed 24		 140 Government Secretariat: Health Bureau .. ........... 101,060,529 104,812,359 104,569,690 107,612,141
Government Secretariat: Labour and Welfare Bureau
2025-26 · Revised estimate		 1,960,645 PDF p.2
printed 24		 141 Government Secretariat: Labour and Welfare Bureau .................................... ...........1,820,337 1,993,839 1,960,645 1,679,042
Government Secretariat: Labour and Welfare Bureau
2026-27 · Estimate		 1,679,042 PDF p.2
printed 24		 141 Government Secretariat: Labour and Welfare Bureau .................................... ...........1,820,337 1,993,839 1,960,645 1,679,042
Government Secretariat: Offices of the Chief Secretary for Administration and the Financial Secretary
2025-26 · Revised estimate		 1,173,127 PDF p.2
printed 24		 142 Government Secretariat: Offices of the Chief Secretary for Administration and the Financial Secretary ................. ...........1,184,599 1,245,933 1,173,127 1,281,761
Government Secretariat: Offices of the Chief Secretary for Administration and the Financial Secretary
2026-27 · Estimate		 1,281,761 PDF p.2
printed 24		 142 Government Secretariat: Offices of the Chief Secretary for Administration and the Financial Secretary ................. ...........1,184,599 1,245,933 1,173,127 1,281,761
Government Secretariat: Financial Services and the Treasury Bureau (The Treasury Branch)
2025-26 · Revised estimate		 388,960 PDF p.2
printed 24		 147 Government Secretariat: Financial Services and the Treasury Bureau (The Treasury Branch) ........................ ...........1,338,487 591,983 388,960 424,538
Government Secretariat: Financial Services and the Treasury Bureau (The Treasury Branch)
2026-27 · Estimate		 424,538 PDF p.2
printed 24		 147 Government Secretariat: Financial Services and the Treasury Bureau (The Treasury Branch) ........................ ...........1,338,487 591,983 388,960 424,538
Government Secretariat: Financial Services and the Treasury Bureau (Financial Services Branch)
2025-26 · Revised estimate		 491,810 PDF p.2
printed 24		 148 Government Secretariat: Financial Services and the Treasury Bureau (Financial Services Branch) ................ ...........1,126,830 435,509 491,810 582,322
Government Secretariat: Financial Services and the Treasury Bureau (Financial Services Branch)
2026-27 · Estimate		 582,322 PDF p.2
printed 24		 148 Government Secretariat: Financial Services and the Treasury Bureau (Financial Services Branch) ................ ...........1,126,830 435,509 491,810 582,322
Government Secretariat: Security Bureau
2025-26 · Revised estimate		 837,508 PDF p.2
printed 24		 151 Government Secretariat: Security Bureau.................................................. ...........1,462,659 876,107 837,508 893,619
Government Secretariat: Security Bureau
2026-27 · Estimate		 893,619 PDF p.2
printed 24		 151 Government Secretariat: Security Bureau.................................................. ...........1,462,659 876,107 837,508 893,619
Government Secretariat: Innovation and Technology Commission
2025-26 · Revised estimate		 707,200 PDF p.2
printed 24		 155 Government Secretariat: Innovation and Technology Commission ..................... ........... 874,636 2,579,417 707,200 2,515,906
Government Secretariat: Transport and Logistics Bureau
2025-26 · Revised estimate		 411,590 PDF p.2
printed 24		 158 Government Secretariat: Transport and Logistics Bureau .................................. ........... 451,013 468,430 411,590 441,661
Government Secretariat: Transport and Logistics Bureau
2026-27 · Estimate		 441,661 PDF p.2
printed 24		 158 Government Secretariat: Transport and Logistics Bureau .................................. ........... 451,013 468,430 411,590 441,661
Hong Kong Observatory
2025-26 · Revised estimate		 470,422 PDF p.2
printed 24		 168 Hong Kong Observatory .......................... ........... 462,084 470,422 470,422 469,116
Hong Kong Observatory
2026-27 · Estimate		 469,116 PDF p.2
printed 24		 168 Hong Kong Observatory .......................... ........... 462,084 470,422 470,422 469,116
Joint Secretariat for the Advisory Bodies on Civil Service and Judicial Salaries and Conditions of Service
2025-26 · Revised estimate		 37,434 PDF p.2
printed 24		 174 Joint Secretariat for the Advisory Bodies on Civil Service and Judicial Salaries and Conditions of Service ................... ........... 40,461 39,220 37,434 38,619
Joint Secretariat for the Advisory Bodies on Civil Service and Judicial Salaries and Conditions of Service
2026-27 · Estimate		 38,619 PDF p.2
printed 24		 174 Joint Secretariat for the Advisory Bodies on Civil Service and Judicial Salaries and Conditions of Service ................... ........... 40,461 39,220 37,434 38,619
Government Secretariat: Housing Bureau
2025-26 · Estimate		 1,964,966 PDF p.2
printed 24		 62 Government Secretariat: Housing Bureau.................................................. ...........3,186,163 1,964,966 1,758,181 5,344,712
Government Secretariat: Health Bureau
2025-26 · Estimate		 104,812,359 PDF p.2
printed 24		 140 Government Secretariat: Health Bureau .. ........... 101,060,529 104,812,359 104,569,690 107,612,141
Government Secretariat: Innovation and Technology Commission
2025-26 · Estimate		 2,579,417 PDF p.2
printed 24		 155 Government Secretariat: Innovation and Technology Commission ..................... ........... 874,636 2,579,417 707,200 2,515,906
Labour Department
2025-26 · Estimate		 3,483,750 PDF p.2
printed 24		 90 Labour Department .................................. ...........2,787,708 3,483,750 3,451,167 4,629,901
Government Secretariat: Labour and Welfare Bureau
2025-26 · Estimate		 1,993,839 PDF p.2
printed 24		 141 Government Secretariat: Labour and Welfare Bureau .................................... ...........1,820,337 1,993,839 1,960,645 1,679,042
Legislative Council Commission
2025-26 · Estimate		 1,228,653 PDF p.2
printed 24		 112 Legislative Council Commission ............. ...........1,133,498 1,228,653 1,246,437 1,177,396
Government Secretariat: Home and Youth Affairs Bureau
2024-25 · Actual		 1,132,853 PDF p.2
printed 24		 53 Government Secretariat: Home and Youth Affairs Bureau .......................... ...........1,132,853 1,280,147 1,177,358 1,310,819
Highways Department
2024-25 · Actual		 4,364,087 PDF p.2
printed 24		 60 Highways Department.............................. ...........4,364,087 4,613,785 4,422,817 4,705,760
Government Secretariat: Housing Bureau
2024-25 · Actual		 3,186,163 PDF p.2
printed 24		 62 Government Secretariat: Housing Bureau.................................................. ...........3,186,163 1,964,966 1,758,181 5,344,712
Home Affairs Department
2024-25 · Actual		 3,650,054 PDF p.2
printed 24		 63 Home Affairs Department ........................ ...........3,650,054 3,779,057 3,760,866 3,957,860
Immigration Department
2024-25 · Actual		 7,374,651 PDF p.2
printed 24		 70 Immigration Department .......................... ...........7,374,651 7,302,580 7,237,672 7,335,393
Independent Commission Against Corruption
2024-25 · Actual		 1,392,908 PDF p.2
printed 24		 72 Independent Commission Against Corruption............................................ ...........1,392,908 1,397,364 1,397,364 1,412,952
Information Services Department
2024-25 · Actual		 655,552 PDF p.2
printed 24		 74 Information Services Department ............ ........... 655,552 736,868 708,545 651,127
Inland Revenue Department
2024-25 · Actual		 2,072,190 PDF p.2
printed 24		 76 Inland Revenue Department..................... ...........2,072,190 2,063,078 2,060,285 2,050,749
Intellectual Property Department
2024-25 · Actual		 269,212 PDF p.2
printed 24		 78 Intellectual Property Department ............. ........... 269,212 278,283 277,946 309,817
Invest Hong Kong
2024-25 · Actual		 305,559 PDF p.2
printed 24		 79 Invest Hong Kong .................................... ........... 305,559 303,826 303,826 361,350
Judiciary
2024-25 · Actual		 2,610,877 PDF p.2
printed 24		 80 Judiciary ................................................... ...........2,610,877 2,806,173 2,781,631 2,906,276
Labour Department
2024-25 · Actual		 2,787,708 PDF p.2
printed 24		 90 Labour Department .................................. ...........2,787,708 3,483,750 3,451,167 4,629,901
Lands Department
2024-25 · Actual		 3,467,553 PDF p.2
printed 24		 91 Lands Department .................................... ...........3,467,553 3,354,440 3,348,723 3,280,868
Legal Aid Department
2024-25 · Actual		 1,439,122 PDF p.2
printed 24		 94 Legal Aid Department .............................. ...........1,439,122 1,637,999 1,436,213 1,613,686
Government Secretariat: Overseas Economic and Trade Offices
2024-25 · Actual		 452,455 PDF p.2
printed 24		 96 Government Secretariat: Overseas Economic and Trade Offices ............... ........... 452,455 600,150 471,443 598,938
Legislative Council Commission
2024-25 · Actual		 1,133,498 PDF p.2
printed 24		 112 Legislative Council Commission ............. ...........1,133,498 1,228,653 1,246,437 1,177,396
Independent Police Complaints Council
2024-25 · Actual		 95,453 PDF p.2
printed 24		 121 Independent Police Complaints Council .. ........... 95,453 93,521 93,521 91,618
Hong Kong Police Force
2024-25 · Actual		 26,563,750 PDF p.2
printed 24		 122 Hong Kong Police Force .......................... ........... 26,563,750 28,056,461 26,560,570 26,952,693
Government Secretariat: Innovation, Technology and Industry Bureau
2024-25 · Actual		 314,608 PDF p.2
printed 24		 135 Government Secretariat: Innovation, Technology and Industry Bureau ........ ........... 314,608 269,731 250,028 342,654
Government Secretariat: Environment and Ecology Bureau (Food Branch)
2024-25 · Actual		 194,258 PDF p.2
printed 24		 139 Government Secretariat: Environment and Ecology Bureau (Food Branch) .... ........... 194,258 187,750 187,750 185,958
Government Secretariat: Health Bureau
2024-25 · Actual		 101,060,529 PDF p.2
printed 24		 140 Government Secretariat: Health Bureau .. ........... 101,060,529 104,812,359 104,569,690 107,612,141
Government Secretariat: Labour and Welfare Bureau
2024-25 · Actual		 1,820,337 PDF p.2
printed 24		 141 Government Secretariat: Labour and Welfare Bureau .................................... ...........1,820,337 1,993,839 1,960,645 1,679,042
Government Secretariat: Offices of the Chief Secretary for Administration and the Financial Secretary
2024-25 · Actual		 1,184,599 PDF p.2
printed 24		 142 Government Secretariat: Offices of the Chief Secretary for Administration and the Financial Secretary ................. ...........1,184,599 1,245,933 1,173,127 1,281,761
Government Secretariat: Financial Services and the Treasury Bureau (The Treasury Branch)
2024-25 · Actual		 1,338,487 PDF p.2
printed 24		 147 Government Secretariat: Financial Services and the Treasury Bureau (The Treasury Branch) ........................ ...........1,338,487 591,983 388,960 424,538
Government Secretariat: Financial Services and the Treasury Bureau (Financial Services Branch)
2024-25 · Actual		 1,126,830 PDF p.2
printed 24		 148 Government Secretariat: Financial Services and the Treasury Bureau (Financial Services Branch) ................ ...........1,126,830 435,509 491,810 582,322
Government Secretariat: Security Bureau
2024-25 · Actual		 1,462,659 PDF p.2
printed 24		 151 Government Secretariat: Security Bureau.................................................. ...........1,462,659 876,107 837,508 893,619
Government Secretariat: Innovation and Technology Commission
2024-25 · Actual		 874,636 PDF p.2
printed 24		 155 Government Secretariat: Innovation and Technology Commission ..................... ........... 874,636 2,579,417 707,200 2,515,906
Government Secretariat: Transport and Logistics Bureau
2024-25 · Actual		 451,013 PDF p.2
printed 24		 158 Government Secretariat: Transport and Logistics Bureau .................................. ........... 451,013 468,430 411,590 441,661
Hong Kong Observatory
2024-25 · Actual		 462,084 PDF p.2
printed 24		 168 Hong Kong Observatory .......................... ........... 462,084 470,422 470,422 469,116
Joint Secretariat for the Advisory Bodies on Civil Service and Judicial Salaries and Conditions of Service
2024-25 · Actual		 40,461 PDF p.2
printed 24		 174 Joint Secretariat for the Advisory Bodies on Civil Service and Judicial Salaries and Conditions of Service ................... ........... 40,461 39,220 37,434 38,619
Government Secretariat: Home and Youth Affairs Bureau
2025-26 · Estimate		 1,280,147 PDF p.2
printed 24		 53 Government Secretariat: Home and Youth Affairs Bureau .......................... ...........1,132,853 1,280,147 1,177,358 1,310,819
Highways Department
2025-26 · Estimate		 4,613,785 PDF p.2
printed 24		 60 Highways Department.............................. ...........4,364,087 4,613,785 4,422,817 4,705,760
Home Affairs Department
2025-26 · Estimate		 3,779,057 PDF p.2
printed 24		 63 Home Affairs Department ........................ ...........3,650,054 3,779,057 3,760,866 3,957,860
Immigration Department
2025-26 · Estimate		 7,302,580 PDF p.2
printed 24		 70 Immigration Department .......................... ...........7,374,651 7,302,580 7,237,672 7,335,393
Independent Commission Against Corruption
2025-26 · Estimate		 1,397,364 PDF p.2
printed 24		 72 Independent Commission Against Corruption............................................ ...........1,392,908 1,397,364 1,397,364 1,412,952
Information Services Department
2025-26 · Estimate		 736,868 PDF p.2
printed 24		 74 Information Services Department ............ ........... 655,552 736,868 708,545 651,127
Inland Revenue Department
2025-26 · Estimate		 2,063,078 PDF p.2
printed 24		 76 Inland Revenue Department..................... ...........2,072,190 2,063,078 2,060,285 2,050,749
Intellectual Property Department
2025-26 · Estimate		 278,283 PDF p.2
printed 24		 78 Intellectual Property Department ............. ........... 269,212 278,283 277,946 309,817
Invest Hong Kong
2025-26 · Estimate		 303,826 PDF p.2
printed 24		 79 Invest Hong Kong .................................... ........... 305,559 303,826 303,826 361,350
Judiciary
2025-26 · Estimate		 2,806,173 PDF p.2
printed 24		 80 Judiciary ................................................... ...........2,610,877 2,806,173 2,781,631 2,906,276
Lands Department
2025-26 · Estimate		 3,354,440 PDF p.2
printed 24		 91 Lands Department .................................... ...........3,467,553 3,354,440 3,348,723 3,280,868
Legal Aid Department
2025-26 · Estimate		 1,637,999 PDF p.2
printed 24		 94 Legal Aid Department .............................. ...........1,439,122 1,637,999 1,436,213 1,613,686
Government Secretariat: Overseas Economic and Trade Offices
2025-26 · Estimate		 600,150 PDF p.2
printed 24		 96 Government Secretariat: Overseas Economic and Trade Offices ............... ........... 452,455 600,150 471,443 598,938
Independent Police Complaints Council
2025-26 · Estimate		 93,521 PDF p.2
printed 24		 121 Independent Police Complaints Council .. ........... 95,453 93,521 93,521 91,618
Hong Kong Police Force
2025-26 · Estimate		 28,056,461 PDF p.2
printed 24		 122 Hong Kong Police Force .......................... ........... 26,563,750 28,056,461 26,560,570 26,952,693
Government Secretariat: Innovation, Technology and Industry Bureau
2025-26 · Estimate		 269,731 PDF p.2
printed 24		 135 Government Secretariat: Innovation, Technology and Industry Bureau ........ ........... 314,608 269,731 250,028 342,654
Government Secretariat: Environment and Ecology Bureau (Food Branch)
2025-26 · Estimate		 187,750 PDF p.2
printed 24		 139 Government Secretariat: Environment and Ecology Bureau (Food Branch) .... ........... 194,258 187,750 187,750 185,958
Government Secretariat: Offices of the Chief Secretary for Administration and the Financial Secretary
2025-26 · Estimate		 1,245,933 PDF p.2
printed 24		 142 Government Secretariat: Offices of the Chief Secretary for Administration and the Financial Secretary ................. ...........1,184,599 1,245,933 1,173,127 1,281,761
Government Secretariat: Financial Services and the Treasury Bureau (The Treasury Branch)
2025-26 · Estimate		 591,983 PDF p.2
printed 24		 147 Government Secretariat: Financial Services and the Treasury Bureau (The Treasury Branch) ........................ ...........1,338,487 591,983 388,960 424,538
Government Secretariat: Financial Services and the Treasury Bureau (Financial Services Branch)
2025-26 · Estimate		 435,509 PDF p.2
printed 24		 148 Government Secretariat: Financial Services and the Treasury Bureau (Financial Services Branch) ................ ...........1,126,830 435,509 491,810 582,322
Government Secretariat: Security Bureau
2025-26 · Estimate		 876,107 PDF p.2
printed 24		 151 Government Secretariat: Security Bureau.................................................. ...........1,462,659 876,107 837,508 893,619
Government Secretariat: Transport and Logistics Bureau
2025-26 · Estimate		 468,430 PDF p.2
printed 24		 158 Government Secretariat: Transport and Logistics Bureau .................................. ........... 451,013 468,430 411,590 441,661
Hong Kong Observatory
2025-26 · Estimate		 470,422 PDF p.2
printed 24		 168 Hong Kong Observatory .......................... ........... 462,084 470,422 470,422 469,116
Joint Secretariat for the Advisory Bodies on Civil Service and Judicial Salaries and Conditions of Service
2025-26 · Estimate		 39,220 PDF p.2
printed 24		 174 Joint Secretariat for the Advisory Bodies on Civil Service and Judicial Salaries and Conditions of Service ................... ........... 40,461 39,220 37,434 38,619
University Grants Committee
2026-27 · Estimate		 24,446,603 PDF p.3
printed 25		 190 University Grants Committee .................. ........... 24,475,910 24,699,692 24,560,813 24,446,603
Water Supplies Department
2026-27 · Estimate		 10,443,456 PDF p.3
printed 25		 194 Water Supplies Department ..................... ........... 10,145,897 10,357,754 10,265,013 10,443,456
Transport Department
2026-27 · Estimate		 13,058,751 PDF p.3
printed 25		 186 Transport Department .............................. ........... 12,110,232 13,264,426 11,358,599 13,058,751
Working Family and Student Financial Assistance Agency
2026-27 · Estimate		 7,517,753 PDF p.3
printed 25		 173 Working Family and Student Financial Assistance Agency............................... ...........6,570,623 7,403,154 6,678,907 7,517,753
Leisure and Cultural Services Department
2026-27 · Estimate		 12,366,517 PDF p.3
printed 25		 95 Leisure and Cultural Services Department .......................................... ........... 11,919,807 12,303,961 12,083,043 12,366,517
Pensions
2026-27 · Estimate		 53,904,470 PDF p.3
printed 25		 120 Pensions ................................................... ........... 49,962,028 51,999,380 51,977,250 53,904,470
Miscellaneous Services
2026-27 · Estimate		 6,299,819 PDF p.3
printed 25		 106 Miscellaneous Services ............................ ........... 71,104 1,678,437 78,810 6,299,819
Social Welfare Department
2026-27 · Estimate		 132,936,008 PDF p.3
printed 25		 170 Social Welfare Department ...................... ........... 112,680,271 125,168,576 119,238,063 132,936,008
Social Welfare Department
2025-26 · Revised estimate		 119,238,063 PDF p.3
printed 25		 170 Social Welfare Department ...................... ........... 112,680,271 125,168,576 119,238,063 132,936,008
Miscellaneous Services
2025-26 · Revised estimate		 78,810 PDF p.3
printed 25		 106 Miscellaneous Services ............................ ........... 71,104 1,678,437 78,810 6,299,819
Pensions
2025-26 · Revised estimate		 51,977,250 PDF p.3
printed 25		 120 Pensions ................................................... ........... 49,962,028 51,999,380 51,977,250 53,904,470
Leisure and Cultural Services Department
2025-26 · Revised estimate		 12,083,043 PDF p.3
printed 25		 95 Leisure and Cultural Services Department .......................................... ........... 11,919,807 12,303,961 12,083,043 12,366,517
Marine Department
2025-26 · Revised estimate		 1,898,781 PDF p.3
printed 25		 100 Marine Department .................................. ...........1,895,884 1,912,726 1,898,781 1,840,028
Marine Department
2026-27 · Estimate		 1,840,028 PDF p.3
printed 25		 100 Marine Department .................................. ...........1,895,884 1,912,726 1,898,781 1,840,028
Office of The Ombudsman
2025-26 · Revised estimate		 134,231 PDF p.3
printed 25		 114 Office of The Ombudsman ...................... ........... 136,644 134,231 134,231 131,724
Office of The Ombudsman
2026-27 · Estimate		 131,724 PDF p.3
printed 25		 114 Office of The Ombudsman ...................... ........... 136,644 134,231 134,231 131,724
Official Receiver’s Office
2025-26 · Revised estimate		 235,118 PDF p.3
printed 25		 116 Official Receiver’s Office ........................ ........... 234,900 238,783 235,118 234,855
Official Receiver’s Office
2026-27 · Estimate		 234,855 PDF p.3
printed 25		 116 Official Receiver’s Office ........................ ........... 234,900 238,783 235,118 234,855
Planning Department
2025-26 · Revised estimate		 900,995 PDF p.3
printed 25		 118 Planning Department................................ ........... 899,782 903,798 900,995 883,756
Planning Department
2026-27 · Estimate		 883,756 PDF p.3
printed 25		 118 Planning Department................................ ........... 899,782 903,798 900,995 883,756
Public Service Commission Secretariat
2025-26 · Revised estimate		 38,295 PDF p.3
printed 25		 136 Public Service Commission Secretariat ... ........... 37,124 38,420 38,295 42,037
Public Service Commission Secretariat
2026-27 · Estimate		 42,037 PDF p.3
printed 25		 136 Public Service Commission Secretariat ... ........... 37,124 38,420 38,295 42,037
Radio Television Hong Kong
2025-26 · Revised estimate		 1,532,688 PDF p.3
printed 25		 160 Radio Television Hong Kong .................. ...........1,260,316 1,551,601 1,532,688 1,123,859
Radio Television Hong Kong
2026-27 · Estimate		 1,123,859 PDF p.3
printed 25		 160 Radio Television Hong Kong .................. ...........1,260,316 1,551,601 1,532,688 1,123,859
Rating and Valuation Department
2025-26 · Revised estimate		 754,434 PDF p.3
printed 25		 162 Rating and Valuation Department............ ........... 735,351 756,419 754,434 737,771
Rating and Valuation Department
2026-27 · Estimate		 737,771 PDF p.3
printed 25		 162 Rating and Valuation Department............ ........... 735,351 756,419 754,434 737,771
Registration and Electoral Office
2025-26 · Revised estimate		 1,538,673 PDF p.3
printed 25		 163 Registration and Electoral Office ............. ........... 663,370 1,825,342 1,538,673 1,175,272
Registration and Electoral Office
2026-27 · Estimate		 1,175,272 PDF p.3
printed 25		 163 Registration and Electoral Office ............. ........... 663,370 1,825,342 1,538,673 1,175,272
Secretariat, Commissioner on Interception of Communications and Surveillance
2025-26 · Revised estimate		 24,200 PDF p.3
printed 25		 169 Secretariat, Commissioner on Interception of Communications and Surveillance ......................................... ........... 24,509 25,298 24,200 27,912
Secretariat, Commissioner on Interception of Communications and Surveillance
2026-27 · Estimate		 27,912 PDF p.3
printed 25		 169 Secretariat, Commissioner on Interception of Communications and Surveillance ......................................... ........... 24,509 25,298 24,200 27,912
Working Family and Student Financial Assistance Agency
2025-26 · Revised estimate		 6,678,907 PDF p.3
printed 25		 173 Working Family and Student Financial Assistance Agency............................... ...........6,570,623 7,403,154 6,678,907 7,517,753
Office for Film, Newspaper and Article Administration
2025-26 · Revised estimate		 60,953 PDF p.3
printed 25		 180 Office for Film, Newspaper and Article Administration ..................................... ........... 58,719 61,493 60,953 60,187
Office for Film, Newspaper and Article Administration
2026-27 · Estimate		 60,187 PDF p.3
printed 25		 180 Office for Film, Newspaper and Article Administration ..................................... ........... 58,719 61,493 60,953 60,187
Trade and Industry Department
2025-26 · Revised estimate		 2,028,481 PDF p.3
printed 25		 181 Trade and Industry Department ............... ...........2,937,927 2,318,381 2,028,481 1,728,053
Trade and Industry Department
2026-27 · Estimate		 1,728,053 PDF p.3
printed 25		 181 Trade and Industry Department ............... ...........2,937,927 2,318,381 2,028,481 1,728,053
Transport Department
2025-26 · Revised estimate		 11,358,599 PDF p.3
printed 25		 186 Transport Department .............................. ........... 12,110,232 13,264,426 11,358,599 13,058,751
Treasury
2025-26 · Revised estimate		 525,769 PDF p.3
printed 25		 188 Treasury ................................................... ........... 543,062 525,783 525,769 491,559
Treasury
2026-27 · Estimate		 491,559 PDF p.3
printed 25		 188 Treasury ................................................... ........... 543,062 525,783 525,769 491,559
University Grants Committee
2025-26 · Revised estimate		 24,560,813 PDF p.3
printed 25		 190 University Grants Committee .................. ........... 24,475,910 24,699,692 24,560,813 24,446,603
Water Supplies Department
2025-26 · Revised estimate		 10,265,013 PDF p.3
printed 25		 194 Water Supplies Department ..................... ........... 10,145,897 10,357,754 10,265,013 10,443,456
Social Welfare Department
2025-26 · Estimate		 125,168,576 PDF p.3
printed 25		 170 Social Welfare Department ...................... ........... 112,680,271 125,168,576 119,238,063 132,936,008
Miscellaneous Services
2025-26 · Estimate		 1,678,437 PDF p.3
printed 25		 106 Miscellaneous Services ............................ ........... 71,104 1,678,437 78,810 6,299,819
Pensions
2025-26 · Estimate		 51,999,380 PDF p.3
printed 25		 120 Pensions ................................................... ........... 49,962,028 51,999,380 51,977,250 53,904,470
Transport Department
2025-26 · Estimate		 13,264,426 PDF p.3
printed 25		 186 Transport Department .............................. ........... 12,110,232 13,264,426 11,358,599 13,058,751
Radio Television Hong Kong
2025-26 · Estimate		 1,551,601 PDF p.3
printed 25		 160 Radio Television Hong Kong .................. ...........1,260,316 1,551,601 1,532,688 1,123,859
Registration and Electoral Office
2025-26 · Estimate		 1,825,342 PDF p.3
printed 25		 163 Registration and Electoral Office ............. ........... 663,370 1,825,342 1,538,673 1,175,272
Trade and Industry Department
2025-26 · Estimate		 2,318,381 PDF p.3
printed 25		 181 Trade and Industry Department ............... ...........2,937,927 2,318,381 2,028,481 1,728,053
University Grants Committee
2025-26 · Estimate		 24,699,692 PDF p.3
printed 25		 190 University Grants Committee .................. ........... 24,475,910 24,699,692 24,560,813 24,446,603
Leisure and Cultural Services Department
2024-25 · Actual		 11,919,807 PDF p.3
printed 25		 95 Leisure and Cultural Services Department .......................................... ........... 11,919,807 12,303,961 12,083,043 12,366,517
Marine Department
2024-25 · Actual		 1,895,884 PDF p.3
printed 25		 100 Marine Department .................................. ...........1,895,884 1,912,726 1,898,781 1,840,028
Miscellaneous Services
2024-25 · Actual		 71,104 PDF p.3
printed 25		 106 Miscellaneous Services ............................ ........... 71,104 1,678,437 78,810 6,299,819
Office of The Ombudsman
2024-25 · Actual		 136,644 PDF p.3
printed 25		 114 Office of The Ombudsman ...................... ........... 136,644 134,231 134,231 131,724
Official Receiver’s Office
2024-25 · Actual		 234,900 PDF p.3
printed 25		 116 Official Receiver’s Office ........................ ........... 234,900 238,783 235,118 234,855
Planning Department
2024-25 · Actual		 899,782 PDF p.3
printed 25		 118 Planning Department................................ ........... 899,782 903,798 900,995 883,756
Pensions
2024-25 · Actual		 49,962,028 PDF p.3
printed 25		 120 Pensions ................................................... ........... 49,962,028 51,999,380 51,977,250 53,904,470
Public Service Commission Secretariat
2024-25 · Actual		 37,124 PDF p.3
printed 25		 136 Public Service Commission Secretariat ... ........... 37,124 38,420 38,295 42,037
Radio Television Hong Kong
2024-25 · Actual		 1,260,316 PDF p.3
printed 25		 160 Radio Television Hong Kong .................. ...........1,260,316 1,551,601 1,532,688 1,123,859
Rating and Valuation Department
2024-25 · Actual		 735,351 PDF p.3
printed 25		 162 Rating and Valuation Department............ ........... 735,351 756,419 754,434 737,771
Registration and Electoral Office
2024-25 · Actual		 663,370 PDF p.3
printed 25		 163 Registration and Electoral Office ............. ........... 663,370 1,825,342 1,538,673 1,175,272
Secretariat, Commissioner on Interception of Communications and Surveillance
2024-25 · Actual		 24,509 PDF p.3
printed 25		 169 Secretariat, Commissioner on Interception of Communications and Surveillance ......................................... ........... 24,509 25,298 24,200 27,912
Social Welfare Department
2024-25 · Actual		 112,680,271 PDF p.3
printed 25		 170 Social Welfare Department ...................... ........... 112,680,271 125,168,576 119,238,063 132,936,008
Working Family and Student Financial Assistance Agency
2024-25 · Actual		 6,570,623 PDF p.3
printed 25		 173 Working Family and Student Financial Assistance Agency............................... ...........6,570,623 7,403,154 6,678,907 7,517,753
Office for Film, Newspaper and Article Administration
2024-25 · Actual		 58,719 PDF p.3
printed 25		 180 Office for Film, Newspaper and Article Administration ..................................... ........... 58,719 61,493 60,953 60,187
Trade and Industry Department
2024-25 · Actual		 2,937,927 PDF p.3
printed 25		 181 Trade and Industry Department ............... ...........2,937,927 2,318,381 2,028,481 1,728,053
Transfers to Funds
2025-26 · Revised estimate		 7,071,000 PDF p.3
printed 25		 184 Transfers to Funds .................................... ........... 165,000 7,071,000 7,071,000 4,063,000
Transfers to Funds
2026-27 · Estimate		 4,063,000 PDF p.3
printed 25		 184 Transfers to Funds .................................... ........... 165,000 7,071,000 7,071,000 4,063,000
Transfers to Funds
2024-25 · Actual		 165,000 PDF p.3
printed 25		 184 Transfers to Funds .................................... ........... 165,000 7,071,000 7,071,000 4,063,000
Transport Department
2024-25 · Actual		 12,110,232 PDF p.3
printed 25		 186 Transport Department .............................. ........... 12,110,232 13,264,426 11,358,599 13,058,751
Treasury
2024-25 · Actual		 543,062 PDF p.3
printed 25		 188 Treasury ................................................... ........... 543,062 525,783 525,769 491,559
University Grants Committee
2024-25 · Actual		 24,475,910 PDF p.3
printed 25		 190 University Grants Committee .................. ........... 24,475,910 24,699,692 24,560,813 24,446,603
Water Supplies Department
2024-25 · Actual		 10,145,897 PDF p.3
printed 25		 194 Water Supplies Department ..................... ........... 10,145,897 10,357,754 10,265,013 10,443,456
Leisure and Cultural Services Department
2025-26 · Estimate		 12,303,961 PDF p.3
printed 25		 95 Leisure and Cultural Services Department .......................................... ........... 11,919,807 12,303,961 12,083,043 12,366,517
Marine Department
2025-26 · Estimate		 1,912,726 PDF p.3
printed 25		 100 Marine Department .................................. ...........1,895,884 1,912,726 1,898,781 1,840,028
Office of The Ombudsman
2025-26 · Estimate		 134,231 PDF p.3
printed 25		 114 Office of The Ombudsman ...................... ........... 136,644 134,231 134,231 131,724
Official Receiver’s Office
2025-26 · Estimate		 238,783 PDF p.3
printed 25		 116 Official Receiver’s Office ........................ ........... 234,900 238,783 235,118 234,855
Planning Department
2025-26 · Estimate		 903,798 PDF p.3
printed 25		 118 Planning Department................................ ........... 899,782 903,798 900,995 883,756
Public Service Commission Secretariat
2025-26 · Estimate		 38,420 PDF p.3
printed 25		 136 Public Service Commission Secretariat ... ........... 37,124 38,420 38,295 42,037
Rating and Valuation Department
2025-26 · Estimate		 756,419 PDF p.3
printed 25		 162 Rating and Valuation Department............ ........... 735,351 756,419 754,434 737,771
Secretariat, Commissioner on Interception of Communications and Surveillance
2025-26 · Estimate		 25,298 PDF p.3
printed 25		 169 Secretariat, Commissioner on Interception of Communications and Surveillance ......................................... ........... 24,509 25,298 24,200 27,912
Working Family and Student Financial Assistance Agency
2025-26 · Estimate		 7,403,154 PDF p.3
printed 25		 173 Working Family and Student Financial Assistance Agency............................... ...........6,570,623 7,403,154 6,678,907 7,517,753
Office for Film, Newspaper and Article Administration
2025-26 · Estimate		 61,493 PDF p.3
printed 25		 180 Office for Film, Newspaper and Article Administration ..................................... ........... 58,719 61,493 60,953 60,187
Transfers to Funds
2025-26 · Estimate		 7,071,000 PDF p.3
printed 25		 184 Transfers to Funds .................................... ........... 165,000 7,071,000 7,071,000 4,063,000
Treasury
2025-26 · Estimate		 525,783 PDF p.3
printed 25		 188 Treasury ................................................... ........... 543,062 525,783 525,769 491,559
Water Supplies Department
2025-26 · Estimate		 10,357,754 PDF p.3
printed 25		 194 Water Supplies Department ..................... ........... 10,145,897 10,357,754 10,265,013 10,443,456
Estimates for the year ending 31 March 2027 – Volume I – General Revenue Account: Summary of Establishment (154)

https://www.budget.gov.hk/2026/eng/pdf/sum_est_e.pdf

Figure As printed Page Quote
Establishment (number of posts) — Chief Executive’s Office
2026-27 · Estimate		 107 PDF p.1
printed 28		 21 Chief Executive’s Office ................................................. 108 107
Establishment (number of posts) — Agriculture, Fisheries and Conservation Department
2026-27 · Estimate		 2 261 PDF p.1
printed 28		 22 Agriculture, Fisheries and Conservation Department ..... 2 316 2 261
Establishment (number of posts) — Auxiliary Medical Service
2026-27 · Estimate		 96 PDF p.1
printed 28		 23 Auxiliary Medical Service .............................................. 97 96
Establishment (number of posts) — Audit Commission
2026-27 · Estimate		 191 PDF p.1
printed 28		 24 Audit Commission .......................................................... 195 191
Establishment (number of posts) — Architectural Services Department
2026-27 · Estimate		 1 943 PDF p.1
printed 28		 25 Architectural Services Department ................................. 1 994 (2) 1 943 (2)
Establishment (number of posts) — Census and Statistics Department
2026-27 · Estimate		 1 204 PDF p.1
printed 28		 26 Census and Statistics Department ................................... 1 231 1 204
Establishment (number of posts) — Civil Aid Service
2026-27 · Estimate		 103 PDF p.1
printed 28		 27 Civil Aid Service ............................................................. 106 103
Establishment (number of posts) — Civil Aviation Department
2026-27 · Estimate		 915 PDF p.1
printed 28		 28 Civil Aviation Department .............................................. 931 (1) 915 (1)
Establishment (number of posts) — Correctional Services Department
2026-27 · Estimate		 6 974 PDF p.1
printed 28		 30 Correctional Services Department .................................. 7 153 6 974
Establishment (number of posts) — Customs and Excise Department
2026-27 · Estimate		 7 680 PDF p.1
printed 28		 31 Customs and Excise Department..................................... 7 851 (1) 7 680
Establishment (number of posts) — Civil Engineering and Development Department
2026-27 · Estimate		 1 998 PDF p.1
printed 28		 33 Civil Engineering and Development Department ........... 2 082 (9) 1 998 (5)
Establishment (number of posts) — Department of Health
2026-27 · Estimate		 6 800 PDF p.1
printed 28		 37 Department of Health ...................................................... 6 943 (1) 6 800 (1)
Establishment (number of posts) — Drainage Services Department
2026-27 · Estimate		 1 983 PDF p.1
printed 28		 39 Drainage Services Department ........................................ 2 028 (1) 1 983
Establishment (number of posts) — Electrical and Mechanical Services Department
2026-27 · Estimate		 540 PDF p.1
printed 28		 42 Electrical and Mechanical Services Department............. 565 (3) 540 (2)
Establishment (number of posts) — Environmental Protection Department
2026-27 · Estimate		 1 983 PDF p.1
printed 28		 44 Environmental Protection Department ............................ 2 055 (2) 1 983 (2)
Establishment (number of posts) — Fire Services Department
2026-27 · Estimate		 11 319 PDF p.1
printed 28		 45 Fire Services Department ................................................ 11 578 (2) 11 319 (1)
Establishment (number of posts) — General Expenses of the Civil Service
2026-27 · Estimate		 355 PDF p.1
printed 28		 46 General Expenses of the Civil Service ............................ 359 355
Establishment (number of posts) — Government Secretariat: Digital Policy Office
2026-27 · Estimate		 838 PDF p.1
printed 28		 47 Government Secretariat: Digital Policy Office ............... 880 838
Establishment (number of posts) — Government Laboratory
2026-27 · Estimate		 498 PDF p.1
printed 28		 48 Government Laboratory .................................................. 505 498
Establishment (number of posts) — Food and Environmental Hygiene Department
2026-27 · Estimate		 11 102 PDF p.1
printed 28		 49 Food and Environmental Hygiene Department............... 11 337 (2) 11 102 (2)
Establishment (number of posts) — Government Property Agency
2026-27 · Estimate		 309 PDF p.1
printed 28		 51 Government Property Agency......................................... 324 (1) 309
Establishment (number of posts) — Government Logistics Department
2026-27 · Estimate		 728 PDF p.1
printed 28		 59 Government Logistics Department ................................. 743 728
Establishment (number of posts) — Buildings Department
2026-27 · Estimate		 1 997 PDF p.1
printed 28		 82 Buildings Department ..................................................... 2 111 1 997
Establishment (number of posts) — Department of Justice
2026-27 · Estimate		 1 474 PDF p.1
printed 28		 92 Department of Justice ...................................................... 1 504 (3) 1 474 (2)
Establishment (number of posts) — Government Secretariat: Culture, Sports and Tourism Bureau
2026-27 · Estimate		 310 PDF p.1
printed 28		 132 Government Secretariat: Culture, Sports and Tourism Bureau ......................................................................... 401 (6) 310 (3)
Establishment (number of posts) — Government Secretariat: Environment and Ecology Bureau (Environment Branch)
2026-27 · Estimate		 214 PDF p.1
printed 28		 137 Government Secretariat: Environment and Ecology Bureau (Environment Branch) .................................... 219 214
Establishment (number of posts) — Government Secretariat: Development Bureau (Planning and Lands Branch)
2026-27 · Estimate		 202 PDF p.1
printed 28		 138 Government Secretariat: Development Bureau (Planning and Lands Branch) ..................................... 211 (4) 202 (5)
Establishment (number of posts) — Government Secretariat: Environment and Ecology Bureau (Food Branch)
2026-27 · Estimate		 50 PDF p.1
printed 28		 139 Government Secretariat: Environment and Ecology Bureau (Food Branch) ................................................ 50 (1) 50 (1)
Establishment (number of posts) — Government Secretariat: Civil Service Bureau
2026-27 · Estimate		 684 PDF p.1
printed 28		 143 Government Secretariat: Civil Service Bureau ............... 700 684
Establishment (number of posts) — Government Secretariat: Constitutional and Mainland Affairs Bureau
2026-27 · Estimate		 212 PDF p.1
printed 28		 144 Government Secretariat: Constitutional and Mainland Affairs Bureau ............................................................ 216 (2) 212 (2)
Establishment (number of posts) — Government Secretariat: Financial Services and the Treasury Bureau (Financial Services Branch)
2026-27 · Estimate		 100 PDF p.1
printed 28		 148 Government Secretariat: Financial Services and the Treasury Bureau (Financial Services Branch) ............ 103 (3) 100 (2)
Establishment (number of posts) — Government Secretariat: Commerce and Economic Development Bureau
2026-27 · Estimate		 216 PDF p.1
printed 28		 152 Government Secretariat: Commerce and Economic Development Bureau .................................................. 216 (2) 216 (2)
Establishment (number of posts) — Government Secretariat: Education Bureau
2026-27 · Estimate		 6 237 PDF p.1
printed 28		 156 Government Secretariat: Education Bureau .................... 6 368 (5) 6 237 (5)
Establishment (number of posts) — Government Secretariat: Development Bureau (Works Branch)
2026-27 · Estimate		 451 PDF p.1
printed 28		 159 Government Secretariat: Development Bureau (Works Branch) ....................................................................... 458 (2) 451 (2)
Establishment (number of posts) — Government Flying Service
2026-27 · Estimate		 349 PDF p.1
printed 28		 166 Government Flying Service ............................................ 352 349
Establishment (number of posts) — Chief Executive’s Office
2025-26 · Revised estimate		 108 PDF p.1
printed 28		 21 Chief Executive’s Office ................................................. 108 107
Establishment (number of posts) — Agriculture, Fisheries and Conservation Department
2025-26 · Revised estimate		 2 316 PDF p.1
printed 28		 22 Agriculture, Fisheries and Conservation Department ..... 2 316 2 261
Establishment (number of posts) — Auxiliary Medical Service
2025-26 · Revised estimate		 97 PDF p.1
printed 28		 23 Auxiliary Medical Service .............................................. 97 96
Establishment (number of posts) — Audit Commission
2025-26 · Revised estimate		 195 PDF p.1
printed 28		 24 Audit Commission .......................................................... 195 191
Establishment (number of posts) — Architectural Services Department
2025-26 · Revised estimate		 1 994 PDF p.1
printed 28		 25 Architectural Services Department ................................. 1 994 (2) 1 943 (2)
Establishment (number of posts) — Census and Statistics Department
2025-26 · Revised estimate		 1 231 PDF p.1
printed 28		 26 Census and Statistics Department ................................... 1 231 1 204
Establishment (number of posts) — Civil Aid Service
2025-26 · Revised estimate		 106 PDF p.1
printed 28		 27 Civil Aid Service ............................................................. 106 103
Establishment (number of posts) — Civil Aviation Department
2025-26 · Revised estimate		 931 PDF p.1
printed 28		 28 Civil Aviation Department .............................................. 931 (1) 915 (1)
Establishment (number of posts) — Correctional Services Department
2025-26 · Revised estimate		 7 153 PDF p.1
printed 28		 30 Correctional Services Department .................................. 7 153 6 974
Establishment (number of posts) — Customs and Excise Department
2025-26 · Revised estimate		 7 851 PDF p.1
printed 28		 31 Customs and Excise Department..................................... 7 851 (1) 7 680
Establishment (number of posts) — Civil Engineering and Development Department
2025-26 · Revised estimate		 2 082 PDF p.1
printed 28		 33 Civil Engineering and Development Department ........... 2 082 (9) 1 998 (5)
Establishment (number of posts) — Department of Health
2025-26 · Revised estimate		 6 943 PDF p.1
printed 28		 37 Department of Health ...................................................... 6 943 (1) 6 800 (1)
Establishment (number of posts) — Drainage Services Department
2025-26 · Revised estimate		 2 028 PDF p.1
printed 28		 39 Drainage Services Department ........................................ 2 028 (1) 1 983
Establishment (number of posts) — Electrical and Mechanical Services Department
2025-26 · Revised estimate		 565 PDF p.1
printed 28		 42 Electrical and Mechanical Services Department............. 565 (3) 540 (2)
Establishment (number of posts) — Environmental Protection Department
2025-26 · Revised estimate		 2 055 PDF p.1
printed 28		 44 Environmental Protection Department ............................ 2 055 (2) 1 983 (2)
Establishment (number of posts) — Fire Services Department
2025-26 · Revised estimate		 11 578 PDF p.1
printed 28		 45 Fire Services Department ................................................ 11 578 (2) 11 319 (1)
Establishment (number of posts) — General Expenses of the Civil Service
2025-26 · Revised estimate		 359 PDF p.1
printed 28		 46 General Expenses of the Civil Service ............................ 359 355
Establishment (number of posts) — Government Secretariat: Digital Policy Office
2025-26 · Revised estimate		 880 PDF p.1
printed 28		 47 Government Secretariat: Digital Policy Office ............... 880 838
Establishment (number of posts) — Government Laboratory
2025-26 · Revised estimate		 505 PDF p.1
printed 28		 48 Government Laboratory .................................................. 505 498
Establishment (number of posts) — Food and Environmental Hygiene Department
2025-26 · Revised estimate		 11 337 PDF p.1
printed 28		 49 Food and Environmental Hygiene Department............... 11 337 (2) 11 102 (2)
Establishment (number of posts) — Government Property Agency
2025-26 · Revised estimate		 324 PDF p.1
printed 28		 51 Government Property Agency......................................... 324 (1) 309
Establishment (number of posts) — Government Logistics Department
2025-26 · Revised estimate		 743 PDF p.1
printed 28		 59 Government Logistics Department ................................. 743 728
Establishment (number of posts) — Buildings Department
2025-26 · Revised estimate		 2 111 PDF p.1
printed 28		 82 Buildings Department ..................................................... 2 111 1 997
Establishment (number of posts) — Department of Justice
2025-26 · Revised estimate		 1 504 PDF p.1
printed 28		 92 Department of Justice ...................................................... 1 504 (3) 1 474 (2)
Establishment (number of posts) — Government Secretariat: Culture, Sports and Tourism Bureau
2025-26 · Revised estimate		 401 PDF p.1
printed 28		 132 Government Secretariat: Culture, Sports and Tourism Bureau ......................................................................... 401 (6) 310 (3)
Establishment (number of posts) — Government Secretariat: Environment and Ecology Bureau (Environment Branch)
2025-26 · Revised estimate		 219 PDF p.1
printed 28		 137 Government Secretariat: Environment and Ecology Bureau (Environment Branch) .................................... 219 214
Establishment (number of posts) — Government Secretariat: Development Bureau (Planning and Lands Branch)
2025-26 · Revised estimate		 211 PDF p.1
printed 28		 138 Government Secretariat: Development Bureau (Planning and Lands Branch) ..................................... 211 (4) 202 (5)
Establishment (number of posts) — Government Secretariat: Environment and Ecology Bureau (Food Branch)
2025-26 · Revised estimate		 50 PDF p.1
printed 28		 139 Government Secretariat: Environment and Ecology Bureau (Food Branch) ................................................ 50 (1) 50 (1)
Establishment (number of posts) — Government Secretariat: Civil Service Bureau
2025-26 · Revised estimate		 700 PDF p.1
printed 28		 143 Government Secretariat: Civil Service Bureau ............... 700 684
Establishment (number of posts) — Government Secretariat: Constitutional and Mainland Affairs Bureau
2025-26 · Revised estimate		 216 PDF p.1
printed 28		 144 Government Secretariat: Constitutional and Mainland Affairs Bureau ............................................................ 216 (2) 212 (2)
Establishment (number of posts) — Government Secretariat: Financial Services and the Treasury Bureau (Financial Services Branch)
2025-26 · Revised estimate		 103 PDF p.1
printed 28		 148 Government Secretariat: Financial Services and the Treasury Bureau (Financial Services Branch) ............ 103 (3) 100 (2)
Establishment (number of posts) — Government Secretariat: Commerce and Economic Development Bureau
2025-26 · Revised estimate		 216 PDF p.1
printed 28		 152 Government Secretariat: Commerce and Economic Development Bureau .................................................. 216 (2) 216 (2)
Establishment (number of posts) — Government Secretariat: Education Bureau
2025-26 · Revised estimate		 6 368 PDF p.1
printed 28		 156 Government Secretariat: Education Bureau .................... 6 368 (5) 6 237 (5)
Establishment (number of posts) — Government Secretariat: Development Bureau (Works Branch)
2025-26 · Revised estimate		 458 PDF p.1
printed 28		 159 Government Secretariat: Development Bureau (Works Branch) ....................................................................... 458 (2) 451 (2)
Establishment (number of posts) — Government Flying Service
2025-26 · Revised estimate		 352 PDF p.1
printed 28		 166 Government Flying Service ............................................ 352 349
Establishment (number of posts) — Hong Kong Police Force
2025-26 · Revised estimate		 37 793 PDF p.2
printed 29		 122 Hong Kong Police Force ................................................. 37 793 (1) 36 458
Establishment (number of posts) — Hong Kong Police Force
2026-27 · Estimate		 36 458 PDF p.2
printed 29		 122 Hong Kong Police Force ................................................. 37 793 (1) 36 458
Establishment (number of posts) — Government Secretariat: Home and Youth Affairs Bureau
2026-27 · Estimate		 225 PDF p.2
printed 29		 53 Government Secretariat: Home and Youth Affairs Bureau ......................................................................... 194 (1) 225 (1)
Establishment (number of posts) — Highways Department
2026-27 · Estimate		 2 402 PDF p.2
printed 29		 60 Highways Department ..................................................... 2 472 (3) 2 402 (3)
Establishment (number of posts) — Home Affairs Department
2026-27 · Estimate		 2 253 PDF p.2
printed 29		 63 Home Affairs Department ............................................... 2 296 (1) 2 253
Establishment (number of posts) — Immigration Department
2026-27 · Estimate		 8 622 PDF p.2
printed 29		 70 Immigration Department ................................................. 8 806 (1) 8 622 (1)
Establishment (number of posts) — Independent Commission Against Corruption
2026-27 · Estimate		 1 549 PDF p.2
printed 29		 72 Independent Commission Against Corruption ................ 1 573 (1) 1 549 (1)
Establishment (number of posts) — Information Services Department
2026-27 · Estimate		 442 PDF p.2
printed 29		 74 Information Services Department ................................... 449 442
Establishment (number of posts) — Inland Revenue Department
2026-27 · Estimate		 2 866 PDF p.2
printed 29		 76 Inland Revenue Department ............................................ 2 925 2 866
Establishment (number of posts) — Intellectual Property Department
2026-27 · Estimate		 188 PDF p.2
printed 29		 78 Intellectual Property Department .................................... 192 188
Establishment (number of posts) — Invest Hong Kong
2026-27 · Estimate		 45 PDF p.2
printed 29		 79 Invest Hong Kong ........................................................... 43 45
Establishment (number of posts) — Judiciary
2026-27 · Estimate		 2 050 PDF p.2
printed 29		 80 Judiciary .......................................................................... 2 068 (1) 2 050 (2)
Establishment (number of posts) — Labour Department
2026-27 · Estimate		 2 447 PDF p.2
printed 29		 90 Labour Department ......................................................... 2 503 (1) 2 447 (1)
Establishment (number of posts) — Lands Department
2026-27 · Estimate		 4 396 PDF p.2
printed 29		 91 Lands Department ........................................................... 4 535 (1) 4 396 (1)
Establishment (number of posts) — Legal Aid Department
2026-27 · Estimate		 543 PDF p.2
printed 29		 94 Legal Aid Department ..................................................... 556 543
Establishment (number of posts) — Leisure and Cultural Services Department
2026-27 · Estimate		 10 118 PDF p.2
printed 29		 95 Leisure and Cultural Services Department ..................... 10 329 10 118
Establishment (number of posts) — Government Secretariat: Overseas Economic and Trade Offices
2026-27 · Estimate		 239 PDF p.2
printed 29		 96 Government Secretariat: Overseas Economic and Trade Offices .............................................................. 228 239
Establishment (number of posts) — Marine Department
2026-27 · Estimate		 1 441 PDF p.2
printed 29		 100 Marine Department ......................................................... 1 473 1 441
Establishment (number of posts) — Official Receiver’s Office
2026-27 · Estimate		 270 PDF p.2
printed 29		 116 Official Receiver’s Office ............................................... 277 270
Establishment (number of posts) — Planning Department
2026-27 · Estimate		 924 PDF p.2
printed 29		 118 Planning Department ....................................................... 957 (1) 924
Establishment (number of posts) — Government Secretariat: Innovation, Technology and Industry Bureau
2026-27 · Estimate		 77 PDF p.2
printed 29		 135 Government Secretariat: Innovation, Technology and Industry Bureau .......................................................... 78 77
Establishment (number of posts) — Public Service Commission Secretariat
2026-27 · Estimate		 33 PDF p.2
printed 29		 136 Public Service Commission Secretariat .......................... 34 33
Establishment (number of posts) — Government Secretariat: Health Bureau
2026-27 · Estimate		 240 PDF p.2
printed 29		 140 Government Secretariat: Health Bureau ......................... 248 240
Establishment (number of posts) — Government Secretariat: Labour and Welfare Bureau
2026-27 · Estimate		 156 PDF p.2
printed 29		 141 Government Secretariat: Labour and Welfare Bureau .... 159 (3) 156 (3)
Establishment (number of posts) — Government Secretariat: Offices of the Chief Secretary for Administration and the Financial Secretary
2026-27 · Estimate		 533 PDF p.2
printed 29		 142 Government Secretariat: Offices of the Chief Secretary for Administration and the Financial Secretary ..................................................................... 551 (1) 533
Establishment (number of posts) — Government Secretariat: Financial Services and the Treasury Bureau (The Treasury Branch)
2026-27 · Estimate		 197 PDF p.2
printed 29		 147 Government Secretariat: Financial Services and the Treasury Bureau (The Treasury Branch) .................... 201 197
Establishment (number of posts) — Government Secretariat: Security Bureau
2026-27 · Estimate		 238 PDF p.2
printed 29		 151 Government Secretariat: Security Bureau ....................... 244 (2) 238 (2)
Establishment (number of posts) — Government Secretariat: Innovation and Technology Commission
2026-27 · Estimate		 335 PDF p.2
printed 29		 155 Government Secretariat: Innovation and Technology Commission ................................................................ 356 335
Establishment (number of posts) — Government Secretariat: Transport and Logistics Bureau
2026-27 · Estimate		 203 PDF p.2
printed 29		 158 Government Secretariat: Transport and Logistics Bureau ......................................................................... 210 (1) 203
Establishment (number of posts) — Radio Television Hong Kong
2026-27 · Estimate		 743 PDF p.2
printed 29		 160 Radio Television Hong Kong.......................................... 758 743
Establishment (number of posts) — Rating and Valuation Department
2026-27 · Estimate		 943 PDF p.2
printed 29		 162 Rating and Valuation Department ................................... 968 943
Establishment (number of posts) — Registration and Electoral Office
2026-27 · Estimate		 302 PDF p.2
printed 29		 163 Registration and Electoral Office .................................... 316 (2) 302 (2)
Establishment (number of posts) — Hong Kong Observatory
2026-27 · Estimate		 357 PDF p.2
printed 29		 168 Hong Kong Observatory ................................................. 366 357
Establishment (number of posts) — Joint Secretariat for the Advisory Bodies on Civil Service and Judicial Salaries and Conditions of Service
2026-27 · Estimate		 30 PDF p.2
printed 29		 174 Joint Secretariat for the Advisory Bodies on Civil Service and Judicial Salaries and Conditions of Service ........................................................................ 31 30
Establishment (number of posts) — Office for Film, Newspaper and Article Administration
2026-27 · Estimate		 63 PDF p.2
printed 29		 180 Office for Film, Newspaper and Article Administration ............................................................ 65 63
Establishment (number of posts) — Government Secretariat: Home and Youth Affairs Bureau
2025-26 · Revised estimate		 194 PDF p.2
printed 29		 53 Government Secretariat: Home and Youth Affairs Bureau ......................................................................... 194 (1) 225 (1)
Establishment (number of posts) — Highways Department
2025-26 · Revised estimate		 2 472 PDF p.2
printed 29		 60 Highways Department ..................................................... 2 472 (3) 2 402 (3)
Establishment (number of posts) — Home Affairs Department
2025-26 · Revised estimate		 2 296 PDF p.2
printed 29		 63 Home Affairs Department ............................................... 2 296 (1) 2 253
Establishment (number of posts) — Immigration Department
2025-26 · Revised estimate		 8 806 PDF p.2
printed 29		 70 Immigration Department ................................................. 8 806 (1) 8 622 (1)
Establishment (number of posts) — Independent Commission Against Corruption
2025-26 · Revised estimate		 1 573 PDF p.2
printed 29		 72 Independent Commission Against Corruption ................ 1 573 (1) 1 549 (1)
Establishment (number of posts) — Information Services Department
2025-26 · Revised estimate		 449 PDF p.2
printed 29		 74 Information Services Department ................................... 449 442
Establishment (number of posts) — Inland Revenue Department
2025-26 · Revised estimate		 2 925 PDF p.2
printed 29		 76 Inland Revenue Department ............................................ 2 925 2 866
Establishment (number of posts) — Intellectual Property Department
2025-26 · Revised estimate		 192 PDF p.2
printed 29		 78 Intellectual Property Department .................................... 192 188
Establishment (number of posts) — Invest Hong Kong
2025-26 · Revised estimate		 43 PDF p.2
printed 29		 79 Invest Hong Kong ........................................................... 43 45
Establishment (number of posts) — Judiciary
2025-26 · Revised estimate		 2 068 PDF p.2
printed 29		 80 Judiciary .......................................................................... 2 068 (1) 2 050 (2)
Establishment (number of posts) — Labour Department
2025-26 · Revised estimate		 2 503 PDF p.2
printed 29		 90 Labour Department ......................................................... 2 503 (1) 2 447 (1)
Establishment (number of posts) — Lands Department
2025-26 · Revised estimate		 4 535 PDF p.2
printed 29		 91 Lands Department ........................................................... 4 535 (1) 4 396 (1)
Establishment (number of posts) — Legal Aid Department
2025-26 · Revised estimate		 556 PDF p.2
printed 29		 94 Legal Aid Department ..................................................... 556 543
Establishment (number of posts) — Leisure and Cultural Services Department
2025-26 · Revised estimate		 10 329 PDF p.2
printed 29		 95 Leisure and Cultural Services Department ..................... 10 329 10 118
Establishment (number of posts) — Government Secretariat: Overseas Economic and Trade Offices
2025-26 · Revised estimate		 228 PDF p.2
printed 29		 96 Government Secretariat: Overseas Economic and Trade Offices .............................................................. 228 239
Establishment (number of posts) — Marine Department
2025-26 · Revised estimate		 1 473 PDF p.2
printed 29		 100 Marine Department ......................................................... 1 473 1 441
Establishment (number of posts) — Official Receiver’s Office
2025-26 · Revised estimate		 277 PDF p.2
printed 29		 116 Official Receiver’s Office ............................................... 277 270
Establishment (number of posts) — Planning Department
2025-26 · Revised estimate		 957 PDF p.2
printed 29		 118 Planning Department ....................................................... 957 (1) 924
Establishment (number of posts) — Government Secretariat: Innovation, Technology and Industry Bureau
2025-26 · Revised estimate		 78 PDF p.2
printed 29		 135 Government Secretariat: Innovation, Technology and Industry Bureau .......................................................... 78 77
Establishment (number of posts) — Public Service Commission Secretariat
2025-26 · Revised estimate		 34 PDF p.2
printed 29		 136 Public Service Commission Secretariat .......................... 34 33
Establishment (number of posts) — Government Secretariat: Health Bureau
2025-26 · Revised estimate		 248 PDF p.2
printed 29		 140 Government Secretariat: Health Bureau ......................... 248 240
Establishment (number of posts) — Government Secretariat: Labour and Welfare Bureau
2025-26 · Revised estimate		 159 PDF p.2
printed 29		 141 Government Secretariat: Labour and Welfare Bureau .... 159 (3) 156 (3)
Establishment (number of posts) — Government Secretariat: Offices of the Chief Secretary for Administration and the Financial Secretary
2025-26 · Revised estimate		 551 PDF p.2
printed 29		 142 Government Secretariat: Offices of the Chief Secretary for Administration and the Financial Secretary ..................................................................... 551 (1) 533
Establishment (number of posts) — Government Secretariat: Financial Services and the Treasury Bureau (The Treasury Branch)
2025-26 · Revised estimate		 201 PDF p.2
printed 29		 147 Government Secretariat: Financial Services and the Treasury Bureau (The Treasury Branch) .................... 201 197
Establishment (number of posts) — Government Secretariat: Security Bureau
2025-26 · Revised estimate		 244 PDF p.2
printed 29		 151 Government Secretariat: Security Bureau ....................... 244 (2) 238 (2)
Establishment (number of posts) — Government Secretariat: Innovation and Technology Commission
2025-26 · Revised estimate		 356 PDF p.2
printed 29		 155 Government Secretariat: Innovation and Technology Commission ................................................................ 356 335
Establishment (number of posts) — Government Secretariat: Transport and Logistics Bureau
2025-26 · Revised estimate		 210 PDF p.2
printed 29		 158 Government Secretariat: Transport and Logistics Bureau ......................................................................... 210 (1) 203
Establishment (number of posts) — Radio Television Hong Kong
2025-26 · Revised estimate		 758 PDF p.2
printed 29		 160 Radio Television Hong Kong.......................................... 758 743
Establishment (number of posts) — Rating and Valuation Department
2025-26 · Revised estimate		 968 PDF p.2
printed 29		 162 Rating and Valuation Department ................................... 968 943
Establishment (number of posts) — Registration and Electoral Office
2025-26 · Revised estimate		 316 PDF p.2
printed 29		 163 Registration and Electoral Office .................................... 316 (2) 302 (2)
Establishment (number of posts) — Hong Kong Observatory
2025-26 · Revised estimate		 366 PDF p.2
printed 29		 168 Hong Kong Observatory ................................................. 366 357
Establishment (number of posts) — Joint Secretariat for the Advisory Bodies on Civil Service and Judicial Salaries and Conditions of Service
2025-26 · Revised estimate		 31 PDF p.2
printed 29		 174 Joint Secretariat for the Advisory Bodies on Civil Service and Judicial Salaries and Conditions of Service ........................................................................ 31 30
Establishment (number of posts) — Office for Film, Newspaper and Article Administration
2025-26 · Revised estimate		 65 PDF p.2
printed 29		 180 Office for Film, Newspaper and Article Administration ............................................................ 65 63
Establishment (number of posts) — Secretariat, Commissioner on Interception of Communications and Surveillance
2026-27 · Estimate		 23 PDF p.3
printed 30		 169 Secretariat, Commissioner on Interception of Communications and Surveillance ............................. 23 23
Establishment (number of posts) — Social Welfare Department
2026-27 · Estimate		 6 380 PDF p.3
printed 30		 170 Social Welfare Department ............................................. 6 520 6 380
Establishment (number of posts) — Working Family and Student Financial Assistance Agency
2026-27 · Estimate		 1 326 PDF p.3
printed 30		 173 Working Family and Student Financial Assistance Agency ........................................................................ 1 353 1 326
Establishment (number of posts) — Trade and Industry Department
2026-27 · Estimate		 499 PDF p.3
printed 30		 181 Trade and Industry Department....................................... 509 499
Establishment (number of posts) — Transport Department
2026-27 · Estimate		 1 833 PDF p.3
printed 30		 186 Transport Department ..................................................... 1 894 (4) 1 833 (1)
Establishment (number of posts) — Treasury
2026-27 · Estimate		 497 PDF p.3
printed 30		 188 Treasury........................................................................... 507 497
Establishment (number of posts) — University Grants Committee
2026-27 · Estimate		 85 PDF p.3
printed 30		 190 University Grants Committee ......................................... 87 85
Establishment (number of posts) — Water Supplies Department
2026-27 · Estimate		 4 514 PDF p.3
printed 30		 194 Water Supplies Department ............................................ 4 618 4 514
Establishment (number of posts) — Secretariat, Commissioner on Interception of Communications and Surveillance
2025-26 · Revised estimate		 23 PDF p.3
printed 30		 169 Secretariat, Commissioner on Interception of Communications and Surveillance ............................. 23 23
Establishment (number of posts) — Social Welfare Department
2025-26 · Revised estimate		 6 520 PDF p.3
printed 30		 170 Social Welfare Department ............................................. 6 520 6 380
Establishment (number of posts) — Working Family and Student Financial Assistance Agency
2025-26 · Revised estimate		 1 353 PDF p.3
printed 30		 173 Working Family and Student Financial Assistance Agency ........................................................................ 1 353 1 326
Establishment (number of posts) — Trade and Industry Department
2025-26 · Revised estimate		 509 PDF p.3
printed 30		 181 Trade and Industry Department....................................... 509 499
Establishment (number of posts) — Transport Department
2025-26 · Revised estimate		 1 894 PDF p.3
printed 30		 186 Transport Department ..................................................... 1 894 (4) 1 833 (1)
Establishment (number of posts) — Treasury
2025-26 · Revised estimate		 507 PDF p.3
printed 30		 188 Treasury........................................................................... 507 497
Establishment (number of posts) — University Grants Committee
2025-26 · Revised estimate		 87 PDF p.3
printed 30		 190 University Grants Committee ......................................... 87 85
Establishment (number of posts) — Water Supplies Department
2025-26 · Revised estimate		 4 618 PDF p.3
printed 30		 194 Water Supplies Department ............................................ 4 618 4 514
The 2026-27 Budget – Appendices to the Budget Speech – Appendix B: Analysis of Expenditure and Revenue (150)

https://www.budget.gov.hk/2026/eng/pdf/e_appendices_b.pdf

Figure As printed Page Quote
Housing Authority
2026-27 · Estimate		 57,058 PDF p.4
printed 18		 Housing Authority 57,058
Capital Investment Fund
2026-27 · Estimate		 3,767 PDF p.4
printed 18		 Capital Investment Fund 3,767
Innovation and Technology Fund
2026-27 · Estimate		 10,270 PDF p.4
printed 18		 Innovation and Technology Fund 10,270
Loan Fund
2026-27 · Estimate		 3,784 PDF p.4
printed 18		 Loan Fund 3,784
Lotteries Fund
2026-27 · Estimate		 4,190 PDF p.4
printed 18		 Lotteries Fund 4,190
General Revenue Account — total
2026-27 · Estimate		 648,408 PDF p.4
printed 18		 648,408
Capital Works Reserve Fund
2026-27 · Estimate		 172,997 PDF p.4
printed 18		 Capital Works Reserve Fund 172,997
Government Expenditure
2026-27 · Estimate		 843,416 PDF p.4
printed 18		 Government Expenditure 843,416
Trading Funds
2026-27 · Estimate		 4,250 PDF p.4
printed 18		 Trading Funds 4,250
Public Expenditure
2026-27 · Estimate		 904,724 PDF p.4
printed 18		 Public Expenditure 904,724
Security — Recurrent Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 2.9 PDF p.9
printed 23		 Security 59,167 58,840 60,517 2.9 1.4
Social Welfare — Recurrent Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 9.9 PDF p.9
printed 23		 Social Welfare 116,887 123,614 135,865 9.9 7.3
Infrastructure — Recurrent Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 4.8 PDF p.9
printed 23		 Infrastructure 33,406 33,129 34,727 4.8 2.7
Health — Recurrent Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 4.0 PDF p.9
printed 23		 Health 109,247 114,347 118,881 4.0 2.4
Support — Recurrent Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 5.0 PDF p.9
printed 23		 Support 73,663 77,410 81,310 5.0 3.9
Economic — Recurrent Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 5.0 PDF p.9
printed 23		 Economic 18,320 18,292 19,202 5.0 2.2
Education — Recurrent Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 0.3 PDF p.9
printed 23		 Education 105,281 101,991 102,308 0.3 -1.0
Community and External Affairs — Recurrent Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 2.7 PDF p.9
printed 23		 Community and External Affairs 18,039 18,418 18,913 2.7 0.6
Environment and Food — Recurrent Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 4.9 PDF p.9
printed 23		 Environment and Food 25,358 25,484 26,728 4.9 2.7
Housing — Recurrent Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 45.3 PDF p.9
printed 23		 Housing 765 844 1,226 45.3 39.5
Total (Recurrent Government Expenditure) — Recurrent Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 4.8 PDF p.9
printed 23		 560,133 572,369 599,677 4.8 3.0
Education — Recurrent Government Expenditure
2026-27 · Estimate		 102,308 PDF p.9
printed 23		 Education 105,281 101,991 102,308 0.3 -1.0
Education — Recurrent Government Expenditure
2024-25 · Actual		 105,281 PDF p.9
printed 23		 Education 105,281 101,991 102,308 0.3 -1.0
Education — Recurrent Government Expenditure
2025-26 · Revised estimate		 101,991 PDF p.9
printed 23		 Education 105,281 101,991 102,308 0.3 -1.0
Social Welfare — Recurrent Government Expenditure
2026-27 · Estimate		 135,865 PDF p.9
printed 23		 Social Welfare 116,887 123,614 135,865 9.9 7.3
Social Welfare — Recurrent Government Expenditure
2024-25 · Actual		 116,887 PDF p.9
printed 23		 Social Welfare 116,887 123,614 135,865 9.9 7.3
Social Welfare — Recurrent Government Expenditure
2025-26 · Revised estimate		 123,614 PDF p.9
printed 23		 Social Welfare 116,887 123,614 135,865 9.9 7.3
Health — Recurrent Government Expenditure
2026-27 · Estimate		 118,881 PDF p.9
printed 23		 Health 109,247 114,347 118,881 4.0 2.4
Health — Recurrent Government Expenditure
2024-25 · Actual		 109,247 PDF p.9
printed 23		 Health 109,247 114,347 118,881 4.0 2.4
Health — Recurrent Government Expenditure
2025-26 · Revised estimate		 114,347 PDF p.9
printed 23		 Health 109,247 114,347 118,881 4.0 2.4
Security — Recurrent Government Expenditure
2026-27 · Estimate		 60,517 PDF p.9
printed 23		 Security 59,167 58,840 60,517 2.9 1.4
Security — Recurrent Government Expenditure
2024-25 · Actual		 59,167 PDF p.9
printed 23		 Security 59,167 58,840 60,517 2.9 1.4
Security — Recurrent Government Expenditure
2025-26 · Revised estimate		 58,840 PDF p.9
printed 23		 Security 59,167 58,840 60,517 2.9 1.4
Infrastructure — Recurrent Government Expenditure
2026-27 · Estimate		 34,727 PDF p.9
printed 23		 Infrastructure 33,406 33,129 34,727 4.8 2.7
Infrastructure — Recurrent Government Expenditure
2024-25 · Actual		 33,406 PDF p.9
printed 23		 Infrastructure 33,406 33,129 34,727 4.8 2.7
Infrastructure — Recurrent Government Expenditure
2025-26 · Revised estimate		 33,129 PDF p.9
printed 23		 Infrastructure 33,406 33,129 34,727 4.8 2.7
Environment and Food — Recurrent Government Expenditure
2026-27 · Estimate		 26,728 PDF p.9
printed 23		 Environment and Food 25,358 25,484 26,728 4.9 2.7
Environment and Food — Recurrent Government Expenditure
2024-25 · Actual		 25,358 PDF p.9
printed 23		 Environment and Food 25,358 25,484 26,728 4.9 2.7
Environment and Food — Recurrent Government Expenditure
2025-26 · Revised estimate		 25,484 PDF p.9
printed 23		 Environment and Food 25,358 25,484 26,728 4.9 2.7
Economic — Recurrent Government Expenditure
2026-27 · Estimate		 19,202 PDF p.9
printed 23		 Economic 18,320 18,292 19,202 5.0 2.2
Economic — Recurrent Government Expenditure
2024-25 · Actual		 18,320 PDF p.9
printed 23		 Economic 18,320 18,292 19,202 5.0 2.2
Economic — Recurrent Government Expenditure
2025-26 · Revised estimate		 18,292 PDF p.9
printed 23		 Economic 18,320 18,292 19,202 5.0 2.2
Housing — Recurrent Government Expenditure
2026-27 · Estimate		 1,226 PDF p.9
printed 23		 Housing 765 844 1,226 45.3 39.5
Housing — Recurrent Government Expenditure
2024-25 · Actual		 765 PDF p.9
printed 23		 Housing 765 844 1,226 45.3 39.5
Housing — Recurrent Government Expenditure
2025-26 · Revised estimate		 844 PDF p.9
printed 23		 Housing 765 844 1,226 45.3 39.5
Community and External Affairs — Recurrent Government Expenditure
2026-27 · Estimate		 18,913 PDF p.9
printed 23		 Community and External Affairs 18,039 18,418 18,913 2.7 0.6
Community and External Affairs — Recurrent Government Expenditure
2024-25 · Actual		 18,039 PDF p.9
printed 23		 Community and External Affairs 18,039 18,418 18,913 2.7 0.6
Community and External Affairs — Recurrent Government Expenditure
2025-26 · Revised estimate		 18,418 PDF p.9
printed 23		 Community and External Affairs 18,039 18,418 18,913 2.7 0.6
Support — Recurrent Government Expenditure
2026-27 · Estimate		 81,310 PDF p.9
printed 23		 Support 73,663 77,410 81,310 5.0 3.9
Support — Recurrent Government Expenditure
2024-25 · Actual		 73,663 PDF p.9
printed 23		 Support 73,663 77,410 81,310 5.0 3.9
Support — Recurrent Government Expenditure
2025-26 · Revised estimate		 77,410 PDF p.9
printed 23		 Support 73,663 77,410 81,310 5.0 3.9
Housing — Total Public Expenditure
2026-27 · Estimate		 64,474 PDF p.11
printed 25		 Housing 51,310 60,620 64,474 6.4 3.6
Education — Total Public Expenditure
2026-27 · Estimate		 111,975 PDF p.11
printed 25		 Education 113,783 110,904 111,975 1.0 -0.4
Education — Total Public Expenditure
2024-25 · Actual		 113,783 PDF p.11
printed 25		 Education 113,783 110,904 111,975 1.0 -0.4
Education — Total Public Expenditure
2025-26 · Revised estimate		 110,904 PDF p.11
printed 25		 Education 113,783 110,904 111,975 1.0 -0.4
Education — Total Public Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 1.0 PDF p.11
printed 25		 Education 113,783 110,904 111,975 1.0 -0.4
Social Welfare — Total Public Expenditure
2026-27 · Estimate		 148,140 PDF p.11
printed 25		 Social Welfare 122,123 129,519 148,140 14.4 11.6
Social Welfare — Total Public Expenditure
2024-25 · Actual		 122,123 PDF p.11
printed 25		 Social Welfare 122,123 129,519 148,140 14.4 11.6
Social Welfare — Total Public Expenditure
2025-26 · Revised estimate		 129,519 PDF p.11
printed 25		 Social Welfare 122,123 129,519 148,140 14.4 11.6
Social Welfare — Total Public Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 14.4 PDF p.11
printed 25		 Social Welfare 122,123 129,519 148,140 14.4 11.6
Health — Total Public Expenditure
2026-27 · Estimate		 153,102 PDF p.11
printed 25		 Health 130,340 144,823 153,102 5.7 3.8
Health — Total Public Expenditure
2024-25 · Actual		 130,340 PDF p.11
printed 25		 Health 130,340 144,823 153,102 5.7 3.8
Health — Total Public Expenditure
2025-26 · Revised estimate		 144,823 PDF p.11
printed 25		 Health 130,340 144,823 153,102 5.7 3.8
Health — Total Public Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 5.7 PDF p.11
printed 25		 Health 130,340 144,823 153,102 5.7 3.8
Security — Total Public Expenditure
2026-27 · Estimate		 71,516 PDF p.11
printed 25		 Security 65,746 65,127 71,516 9.8 8.1
Security — Total Public Expenditure
2024-25 · Actual		 65,746 PDF p.11
printed 25		 Security 65,746 65,127 71,516 9.8 8.1
Security — Total Public Expenditure
2025-26 · Revised estimate		 65,127 PDF p.11
printed 25		 Security 65,746 65,127 71,516 9.8 8.1
Security — Total Public Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 9.8 PDF p.11
printed 25		 Security 65,746 65,127 71,516 9.8 8.1
Infrastructure — Total Public Expenditure
2026-27 · Estimate		 125,267 PDF p.11
printed 25		 Infrastructure 99,830 114,803 125,267 9.1 6.5
Infrastructure — Total Public Expenditure
2024-25 · Actual		 99,830 PDF p.11
printed 25		 Infrastructure 99,830 114,803 125,267 9.1 6.5
Infrastructure — Total Public Expenditure
2025-26 · Revised estimate		 114,803 PDF p.11
printed 25		 Infrastructure 99,830 114,803 125,267 9.1 6.5
Infrastructure — Total Public Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 9.1 PDF p.11
printed 25		 Infrastructure 99,830 114,803 125,267 9.1 6.5
Environment and Food — Total Public Expenditure
2026-27 · Estimate		 51,256 PDF p.11
printed 25		 Environment and Food 47,756 50,854 51,256 0.8 -1.3
Environment and Food — Total Public Expenditure
2024-25 · Actual		 47,756 PDF p.11
printed 25		 Environment and Food 47,756 50,854 51,256 0.8 -1.3
Environment and Food — Total Public Expenditure
2025-26 · Revised estimate		 50,854 PDF p.11
printed 25		 Environment and Food 47,756 50,854 51,256 0.8 -1.3
Environment and Food — Total Public Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 0.8 PDF p.11
printed 25		 Environment and Food 47,756 50,854 51,256 0.8 -1.3
Economic — Total Public Expenditure
2026-27 · Estimate		 60,861 PDF p.11
printed 25		 Economic 58,725 55,879 60,861 8.9 6.7
Economic — Total Public Expenditure
2024-25 · Actual		 58,725 PDF p.11
printed 25		 Economic 58,725 55,879 60,861 8.9 6.7
Economic — Total Public Expenditure
2025-26 · Revised estimate		 55,879 PDF p.11
printed 25		 Economic 58,725 55,879 60,861 8.9 6.7
Economic — Total Public Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 8.9 PDF p.11
printed 25		 Economic 58,725 55,879 60,861 8.9 6.7
Housing — Total Public Expenditure
2024-25 · Actual		 51,310 PDF p.11
printed 25		 Housing 51,310 60,620 64,474 6.4 3.6
Housing — Total Public Expenditure
2025-26 · Revised estimate		 60,620 PDF p.11
printed 25		 Housing 51,310 60,620 64,474 6.4 3.6
Housing — Total Public Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 6.4 PDF p.11
printed 25		 Housing 51,310 60,620 64,474 6.4 3.6
Community and External Affairs — Total Public Expenditure
2026-27 · Estimate		 27,990 PDF p.11
printed 25		 Community and External Affairs 30,374 27,160 27,990 3.1 0.8
Community and External Affairs — Total Public Expenditure
2024-25 · Actual		 30,374 PDF p.11
printed 25		 Community and External Affairs 30,374 27,160 27,990 3.1 0.8
Community and External Affairs — Total Public Expenditure
2025-26 · Revised estimate		 27,160 PDF p.11
printed 25		 Community and External Affairs 30,374 27,160 27,990 3.1 0.8
Community and External Affairs — Total Public Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 3.1 PDF p.11
printed 25		 Community and External Affairs 30,374 27,160 27,990 3.1 0.8
Support — Total Public Expenditure
2026-27 · Estimate		 90,143 PDF p.11
printed 25		 Support 81,236 84,528 90,143 6.6 5.3
Support — Total Public Expenditure
2024-25 · Actual		 81,236 PDF p.11
printed 25		 Support 81,236 84,528 90,143 6.6 5.3
Support — Total Public Expenditure
2025-26 · Revised estimate		 84,528 PDF p.11
printed 25		 Support 81,236 84,528 90,143 6.6 5.3
Support — Total Public Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 6.6 PDF p.11
printed 25		 Support 81,236 84,528 90,143 6.6 5.3
Education — Total Government Expenditure
2024-25 · Actual		 113,783 PDF p.12
printed 26		 Education 113,783 110,904 111,975 1.0 -0.4
Education — Total Government Expenditure
2025-26 · Revised estimate		 110,904 PDF p.12
printed 26		 Education 113,783 110,904 111,975 1.0 -0.4
Education — Total Government Expenditure
2026-27 · Estimate		 111,975 PDF p.12
printed 26		 Education 113,783 110,904 111,975 1.0 -0.4
Social Welfare — Total Government Expenditure
2024-25 · Actual		 122,123 PDF p.12
printed 26		 Social Welfare 122,123 129,519 148,140 14.4 11.6
Social Welfare — Total Government Expenditure
2025-26 · Revised estimate		 129,519 PDF p.12
printed 26		 Social Welfare 122,123 129,519 148,140 14.4 11.6
Social Welfare — Total Government Expenditure
2026-27 · Estimate		 148,140 PDF p.12
printed 26		 Social Welfare 122,123 129,519 148,140 14.4 11.6
Health — Total Government Expenditure
2024-25 · Actual		 130,340 PDF p.12
printed 26		 Health 130,340 144,823 153,102 5.7 3.8
Health — Total Government Expenditure
2025-26 · Revised estimate		 144,823 PDF p.12
printed 26		 Health 130,340 144,823 153,102 5.7 3.8
Health — Total Government Expenditure
2026-27 · Estimate		 153,102 PDF p.12
printed 26		 Health 130,340 144,823 153,102 5.7 3.8
Security — Total Government Expenditure
2024-25 · Actual		 65,746 PDF p.12
printed 26		 Security 65,746 65,127 71,516 9.8 8.1
Security — Total Government Expenditure
2025-26 · Revised estimate		 65,127 PDF p.12
printed 26		 Security 65,746 65,127 71,516 9.8 8.1
Security — Total Government Expenditure
2026-27 · Estimate		 71,516 PDF p.12
printed 26		 Security 65,746 65,127 71,516 9.8 8.1
Infrastructure — Total Government Expenditure
2024-25 · Actual		 99,546 PDF p.12
printed 26		 Infrastructure 99,546 114,482 124,923 9.1 6.5
Infrastructure — Total Government Expenditure
2025-26 · Revised estimate		 114,482 PDF p.12
printed 26		 Infrastructure 99,546 114,482 124,923 9.1 6.5
Infrastructure — Total Government Expenditure
2026-27 · Estimate		 124,923 PDF p.12
printed 26		 Infrastructure 99,546 114,482 124,923 9.1 6.5
Environment and Food — Total Government Expenditure
2024-25 · Actual		 47,756 PDF p.12
printed 26		 Environment and Food 47,756 50,854 51,256 0.8 -1.3
Environment and Food — Total Government Expenditure
2025-26 · Revised estimate		 50,854 PDF p.12
printed 26		 Environment and Food 47,756 50,854 51,256 0.8 -1.3
Environment and Food — Total Government Expenditure
2026-27 · Estimate		 51,256 PDF p.12
printed 26		 Environment and Food 47,756 50,854 51,256 0.8 -1.3
Economic — Total Government Expenditure
2024-25 · Actual		 54,913 PDF p.12
printed 26		 Economic 54,913 51,937 56,955 9.7 7.4
Economic — Total Government Expenditure
2025-26 · Revised estimate		 51,937 PDF p.12
printed 26		 Economic 54,913 51,937 56,955 9.7 7.4
Economic — Total Government Expenditure
2026-27 · Estimate		 56,955 PDF p.12
printed 26		 Economic 54,913 51,937 56,955 9.7 7.4
Housing — Total Government Expenditure
2024-25 · Actual		 7,403 PDF p.12
printed 26		 Housing 7,403 9,837 7,416 -24.6 -26.4
Housing — Total Government Expenditure
2025-26 · Revised estimate		 9,837 PDF p.12
printed 26		 Housing 7,403 9,837 7,416 -24.6 -26.4
Housing — Total Government Expenditure
2026-27 · Estimate		 7,416 PDF p.12
printed 26		 Housing 7,403 9,837 7,416 -24.6 -26.4
Community and External Affairs — Total Government Expenditure
2024-25 · Actual		 30,374 PDF p.12
printed 26		 Community and External Affairs 30,374 27,160 27,990 3.1 0.8
Community and External Affairs — Total Government Expenditure
2025-26 · Revised estimate		 27,160 PDF p.12
printed 26		 Community and External Affairs 30,374 27,160 27,990 3.1 0.8
Community and External Affairs — Total Government Expenditure
2026-27 · Estimate		 27,990 PDF p.12
printed 26		 Community and External Affairs 30,374 27,160 27,990 3.1 0.8
Support — Total Government Expenditure
2024-25 · Actual		 81,236 PDF p.12
printed 26		 Support 81,236 84,528 90,143 6.6 5.3
Support — Total Government Expenditure
2025-26 · Revised estimate		 84,528 PDF p.12
printed 26		 Support 81,236 84,528 90,143 6.6 5.3
Support — Total Government Expenditure
2026-27 · Estimate		 90,143 PDF p.12
printed 26		 Support 81,236 84,528 90,143 6.6 5.3
Total (Total Government Expenditure)
2024-25 · Actual		 753,220 PDF p.12
printed 26		 753,220 789,171 843,416 6.9 4.8
Total (Total Government Expenditure)
2025-26 · Revised estimate		 789,171 PDF p.12
printed 26		 753,220 789,171 843,416 6.9 4.8
Total (Total Government Expenditure)
2026-27 · Estimate		 843,416 PDF p.12
printed 26		 753,220 789,171 843,416 6.9 4.8
Health — Total Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 5.7 PDF p.12
printed 26		 Health 130,340 144,823 153,102 5.7 3.8
Social Welfare — Total Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 14.4 PDF p.12
printed 26		 Social Welfare 122,123 129,519 148,140 14.4 11.6
Infrastructure — Total Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 9.1 PDF p.12
printed 26		 Infrastructure 99,546 114,482 124,923 9.1 6.5
Education — Total Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 1.0 PDF p.12
printed 26		 Education 113,783 110,904 111,975 1.0 -0.4
Support — Total Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 6.6 PDF p.12
printed 26		 Support 81,236 84,528 90,143 6.6 5.3
Security — Total Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 9.8 PDF p.12
printed 26		 Security 65,746 65,127 71,516 9.8 8.1
Economic — Total Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 9.7 PDF p.12
printed 26		 Economic 54,913 51,937 56,955 9.7 7.4
Environment and Food — Total Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 0.8 PDF p.12
printed 26		 Environment and Food 47,756 50,854 51,256 0.8 -1.3
Community and External Affairs — Total Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 3.1 PDF p.12
printed 26		 Community and External Affairs 30,374 27,160 27,990 3.1 0.8
Housing — Total Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 -24.6 PDF p.12
printed 26		 Housing 7,403 9,837 7,416 -24.6 -26.4
Total (Total Government Expenditure) — Total Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in nominal terms)
2026-27 · Estimate		 6.9 PDF p.12
printed 26		 753,220 789,171 843,416 6.9 4.8
Total (Total Government Expenditure) — Total Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in real terms)
2026-27 · Estimate		 4.8 PDF p.12
printed 26		 753,220 789,171 843,416 6.9 4.8
Social Welfare — Total Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in real terms)
2026-27 · Estimate		 11.6 PDF p.12
printed 26		 Social Welfare 122,123 129,519 148,140 14.4 11.6
Infrastructure — Total Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in real terms)
2026-27 · Estimate		 6.5 PDF p.12
printed 26		 Infrastructure 99,546 114,482 124,923 9.1 6.5
Health — Total Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in real terms)
2026-27 · Estimate		 3.8 PDF p.12
printed 26		 Health 130,340 144,823 153,102 5.7 3.8
Security — Total Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in real terms)
2026-27 · Estimate		 8.1 PDF p.12
printed 26		 Security 65,746 65,127 71,516 9.8 8.1
Support — Total Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in real terms)
2026-27 · Estimate		 5.3 PDF p.12
printed 26		 Support 81,236 84,528 90,143 6.6 5.3
Economic — Total Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in real terms)
2026-27 · Estimate		 7.4 PDF p.12
printed 26		 Economic 54,913 51,937 56,955 9.7 7.4
Education — Total Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in real terms)
2026-27 · Estimate		 -0.4 PDF p.12
printed 26		 Education 113,783 110,904 111,975 1.0 -0.4
Community and External Affairs — Total Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in real terms)
2026-27 · Estimate		 0.8 PDF p.12
printed 26		 Community and External Affairs 30,374 27,160 27,990 3.1 0.8
Environment and Food — Total Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in real terms)
2026-27 · Estimate		 -1.3 PDF p.12
printed 26		 Environment and Food 47,756 50,854 51,256 0.8 -1.3
Housing — Total Government Expenditure: % change 2026-27 estimate over 2025-26 revised estimate (in real terms)
2026-27 · Estimate		 -26.4 PDF p.12
printed 26		 Housing 7,403 9,837 7,416 -24.6 -26.4
Major capital projects planned to begin in 2026-27 — Education (total project estimates)
2026-27 · Estimate		 1.8 PDF p.14
printed 28		 Education 1.8
Major capital projects planned to begin in 2026-27 — Infrastructure (total project estimates)
2026-27 · Estimate		 41.6 PDF p.14
printed 28		 Infrastructure 41.6
Major capital projects planned to begin in 2026-27 — Environment and Food (total project estimates)
2026-27 · Estimate		 40.7 PDF p.14
printed 28		 Environment and Food 40.7
Major capital projects planned to begin in 2026-27 — Support (total project estimates)
2026-27 · Estimate		 3.3 PDF p.14
printed 28		 Support 3.3
The 2026-27 Budget – Budget Speech Appendix A: Medium Range Forecast (83)

https://www.budget.gov.hk/2026/eng/pdf/e_appendices_a.pdf

Figure As printed Page Quote
Assumed trend real GDP growth (MRF planning assumption)
2027 · Forecast		 3 % PDF p.6
printed 6		 assumed to be 3% per annum in the four-year period from 2027 to 2030.
Assumed trend real GDP growth (MRF planning assumption)
2028 · Forecast		 3 % PDF p.6
printed 6		 assumed to be 3% per annum in the four-year period from 2027 to 2030.
Assumed trend real GDP growth (MRF planning assumption)
2029 · Forecast		 3 % PDF p.6
printed 6		 assumed to be 3% per annum in the four-year period from 2027 to 2030.
Assumed trend real GDP growth (MRF planning assumption)
2030 · Forecast		 3 % PDF p.6
printed 6		 assumed to be 3% per annum in the four-year period from 2027 to 2030.
Assumed trend increase in GDP deflator
2027 · Forecast		 2 % PDF p.6
printed 6		 the GDP deflator is assumed to increase at a trend rate of 2% per annum.
Assumed trend increase in GDP deflator
2028 · Forecast		 2 % PDF p.6
printed 6		 the GDP deflator is assumed to increase at a trend rate of 2% per annum.
Assumed trend increase in GDP deflator
2029 · Forecast		 2 % PDF p.6
printed 6		 the GDP deflator is assumed to increase at a trend rate of 2% per annum.
Assumed trend increase in GDP deflator
2030 · Forecast		 2 % PDF p.6
printed 6		 the GDP deflator is assumed to increase at a trend rate of 2% per annum.
Assumed trend nominal GDP growth
2027 · Forecast		 5 % PDF p.6
printed 6		 to be 5% per annum.
Assumed trend nominal GDP growth
2028 · Forecast		 5 % PDF p.6
printed 6		 to be 5% per annum.
Assumed trend nominal GDP growth
2029 · Forecast		 5 % PDF p.6
printed 6		 to be 5% per annum.
Assumed trend nominal GDP growth
2030 · Forecast		 5 % PDF p.6
printed 6		 to be 5% per annum.
Government expenditure (consolidated)
2027-28 · Forecast		 866,602 HK$ million PDF p.7
printed 7		 Less: Government expenditure 789,171 843,416 866,602
Government expenditure (consolidated)
2026-27 · Estimate		 843,416 HK$ million PDF p.7
printed 7		 Less: Government expenditure 789,171 843,416
Government revenue (consolidated)
2026-27 · Estimate		 765,234 HK$ million PDF p.7
printed 7		 Government revenue 688,762 765,234
Proceeds from issuance of government bonds
2026-27 · Estimate		 160,000 HK$ million PDF p.7
printed 7		 Add: Proceeds from issuance of government 155,000 160,000
Repayment of government bonds
2026-27 · Estimate		 59,708 HK$ million PDF p.7
printed 7		 Less: Repayment of government bonds 51,686 59,708
Consolidated surplus/(deficit) after issuance and repayment of government bonds
2026-27 · Estimate		 22,110 HK$ million PDF p.7
printed 7		 Consolidated surplus after issuance and 2,905 22,110
Government revenue (consolidated)
2025-26 · Revised estimate		 688,762 HK$ million PDF p.7
printed 7		 Government revenue 688,762
Proceeds from issuance of government bonds
2025-26 · Revised estimate		 155,000 HK$ million PDF p.7
printed 7		 Add: Proceeds from issuance of government 155,000
Operating revenue
2026-27 · Estimate		 652,110 HK$ million PDF p.7
printed 7		 Operating revenue (Note (b)) 653,257 652,110
Capital revenue
2026-27 · Estimate		 113,124 HK$ million PDF p.7
printed 7		 Capital revenue (Note (d)) 35,505 113,124
Operating expenditure
2026-27 · Estimate		 640,200 HK$ million PDF p.7
printed 7		 Less: Operating expenditure (Note (c)) 601,971 640,200
Capital expenditure
2026-27 · Estimate		 203,216 HK$ million PDF p.7
printed 7		 Less: Capital expenditure (Note (e)) 187,200 203,216
Operating surplus/(deficit)
2026-27 · Estimate		 11,910 HK$ million PDF p.7
printed 7		 Operating surplus 51,286 11,910
Capital surplus/(deficit)
2026-27 · Estimate		 −90,092 HK$ million PDF p.7
printed 7		 Capital deficit (151,695) (90,092)
Consolidated surplus/(deficit) before issuance and repayment of government bonds
2026-27 · Estimate		 −78,182 HK$ million PDF p.7
printed 7		 Consolidated deficit before issuance and (100,409) (78,182)
Fiscal reserves at 31 March
2026-27 · Estimate		 679,332 HK$ million PDF p.7
printed 7		 Fiscal reserves at 31 March 657,222 679,332
Consolidated surplus/(deficit) before issuance and repayment of government bonds
2027-28 · Forecast		 −72,146 HK$ million PDF p.7
printed 7		 Consolidated deficit before issuance and (100,409) (78,182) (72,146)
Consolidated surplus/(deficit) before issuance and repayment of government bonds
2028-29 · Forecast		 −106,066 HK$ million PDF p.7
printed 7		 Consolidated deficit before issuance and (100,409) (78,182) (72,146) (106,066)
Consolidated surplus/(deficit) before issuance and repayment of government bonds
2029-30 · Forecast		 −71,058 HK$ million PDF p.7
printed 7		 Consolidated deficit before issuance and (100,409) (78,182) (72,146) (106,066) (71,058)
Consolidated surplus/(deficit) before issuance and repayment of government bonds
2030-31 · Forecast		 −38,458 HK$ million PDF p.7
printed 7		 Consolidated deficit before issuance and (100,409) (78,182) (72,146) (106,066) (71,058) (38,458)
Consolidated surplus/(deficit) after issuance and repayment of government bonds
2027-28 · Forecast		 7,931 HK$ million PDF p.7
printed 7		 Consolidated surplus after issuance and 2,905 22,110 7,931
Consolidated surplus/(deficit) after issuance and repayment of government bonds
2028-29 · Forecast		 10,627 HK$ million PDF p.7
printed 7		 Consolidated surplus after issuance and 2,905 22,110 7,931 10,627
Consolidated surplus/(deficit) after issuance and repayment of government bonds
2029-30 · Forecast		 17,371 HK$ million PDF p.7
printed 7		 Consolidated surplus after issuance and 2,905 22,110 7,931 10,627 17,371
Consolidated surplus/(deficit) after issuance and repayment of government bonds
2030-31 · Forecast		 18,394 HK$ million PDF p.7
printed 7		 Consolidated surplus after issuance and 2,905 22,110 7,931 10,627 17,371 18,394
Government expenditure (consolidated)
2030-31 · Forecast		 913,606 HK$ million PDF p.7
printed 7		 Less: Government expenditure 789,171 843,416 866,602 871,863 890,799 913,606
Government revenue (consolidated)
2030-31 · Forecast		 875,148 HK$ million PDF p.7
printed 7		 Government revenue 688,762 765,234 794,456 765,797 819,741 875,148
Fiscal reserves at 31 March
2025-26 · Revised estimate		 657,222 HK$ million PDF p.7
printed 7		 Fiscal reserves at 31 March 657,222
Fiscal reserves at 31 March
2027-28 · Forecast		 687,263 HK$ million PDF p.7
printed 7		 Fiscal reserves at 31 March 657,222 679,332 687,263
Fiscal reserves at 31 March
2028-29 · Forecast		 697,890 HK$ million PDF p.7
printed 7		 Fiscal reserves at 31 March 657,222 679,332 687,263 697,890
Fiscal reserves at 31 March
2029-30 · Forecast		 715,261 HK$ million PDF p.7
printed 7		 Fiscal reserves at 31 March 657,222 679,332 687,263 697,890 715,261
Fiscal reserves at 31 March
2030-31 · Forecast		 733,655 HK$ million PDF p.7
printed 7		 Fiscal reserves at 31 March 657,222 679,332 687,263 697,890 715,261 733,655
Fiscal reserves in terms of number of months of government expenditure
2026-27 · Estimate		 10 PDF p.7
printed 7		 government expenditure 10 10
Fiscal reserves in terms of number of months of government expenditure
2027-28 · Forecast		 10 PDF p.7
printed 7		 government expenditure 10 10 10
Fiscal reserves in terms of number of months of government expenditure
2028-29 · Forecast		 10 PDF p.7
printed 7		 government expenditure 10 10 10 10
Fiscal reserves in terms of number of months of government expenditure
2029-30 · Forecast		 10 PDF p.7
printed 7		 government expenditure 10 10 10 10 10
Fiscal reserves in terms of number of months of government expenditure
2030-31 · Forecast		 10 PDF p.7
printed 7		 government expenditure 10 10 10 10 10 10
Government revenue (consolidated)
2027-28 · Forecast		 794,456 HK$ million PDF p.7
printed 7		 Government revenue 688,762 765,234 794,456
Government revenue (consolidated)
2028-29 · Forecast		 765,797 HK$ million PDF p.7
printed 7		 Government revenue 688,762 765,234 794,456 765,797
Government expenditure (consolidated)
2028-29 · Forecast		 871,863 HK$ million PDF p.7
printed 7		 Less: Government expenditure 789,171 843,416 866,602 871,863
Government revenue (consolidated)
2029-30 · Forecast		 819,741 HK$ million PDF p.7
printed 7		 Government revenue 688,762 765,234 794,456 765,797 819,741
Government expenditure (consolidated)
2029-30 · Forecast		 890,799 HK$ million PDF p.7
printed 7		 Less: Government expenditure 789,171 843,416 866,602 871,863 890,799
Proceeds from issuance of government bonds
2027-28 · Forecast		 210,000 HK$ million PDF p.7
printed 7		 Add: Proceeds from issuance of government 155,000 160,000 210,000
Repayment of government bonds
2027-28 · Forecast		 129,923 HK$ million PDF p.7
printed 7		 Less: Repayment of government bonds 51,686 59,708 129,923
Proceeds from issuance of government bonds
2028-29 · Forecast		 220,000 HK$ million PDF p.7
printed 7		 Add: Proceeds from issuance of government 155,000 160,000 210,000 220,000
Repayment of government bonds
2028-29 · Forecast		 103,307 HK$ million PDF p.7
printed 7		 Less: Repayment of government bonds 51,686 59,708 129,923 103,307
Proceeds from issuance of government bonds
2029-30 · Forecast		 190,000 HK$ million PDF p.7
printed 7		 Add: Proceeds from issuance of government 155,000 160,000 210,000 220,000 190,000
Repayment of government bonds
2029-30 · Forecast		 101,571 HK$ million PDF p.7
printed 7		 Less: Repayment of government bonds 51,686 59,708 129,923 103,307 101,571
Proceeds from issuance of government bonds
2030-31 · Forecast		 190,000 HK$ million PDF p.7
printed 7		 Add: Proceeds from issuance of government 155,000 160,000 210,000 220,000 190,000 190,000
Repayment of government bonds
2030-31 · Forecast		 133,148 HK$ million PDF p.7
printed 7		 Less: Repayment of government bonds 51,686 59,708 129,923 103,307 101,571 133,148
Fiscal reserves as a percentage of GDP
2026-27 · Estimate		 19.5 % PDF p.7
printed 7		 In terms of percentage of GDP 19.7% 19.5%
Fiscal reserves as a percentage of GDP
2030-31 · Forecast		 17.3 % PDF p.7
printed 7		 In terms of percentage of GDP 19.7% 19.5% 18.8% 18.1% 17.7% 17.3%
Fiscal reserves in terms of number of months of government expenditure
2025-26 · Revised estimate		 10 PDF p.7
printed 7		 government expenditure 10
Fiscal reserves as a percentage of GDP
2025-26 · Revised estimate		 19.7 % PDF p.7
printed 7		 In terms of percentage of GDP 19.7%
Fiscal reserves as a percentage of GDP
2027-28 · Forecast		 18.8 % PDF p.7
printed 7		 In terms of percentage of GDP 19.7% 19.5% 18.8%
Fiscal reserves as a percentage of GDP
2028-29 · Forecast		 18.1 % PDF p.7
printed 7		 In terms of percentage of GDP 19.7% 19.5% 18.8% 18.1%
Fiscal reserves as a percentage of GDP
2029-30 · Forecast		 17.7 % PDF p.7
printed 7		 In terms of percentage of GDP 19.7% 19.5% 18.8% 18.1% 17.7%
Operating surplus/(deficit)
2027-28 · Forecast		 26,442 HK$ million PDF p.7
printed 7		 Operating surplus 51,286 11,910 26,442
Operating surplus/(deficit)
2028-29 · Forecast		 41,197 HK$ million PDF p.7
printed 7		 Operating surplus 51,286 11,910 26,442 41,197
Operating surplus/(deficit)
2029-30 · Forecast		 52,162 HK$ million PDF p.7
printed 7		 Operating surplus 51,286 11,910 26,442 41,197 52,162
Operating surplus/(deficit)
2030-31 · Forecast		 68,870 HK$ million PDF p.7
printed 7		 Operating surplus 51,286 11,910 26,442 41,197 52,162 68,870
Capital surplus/(deficit)
2027-28 · Forecast		 −98,588 HK$ million PDF p.7
printed 7		 Capital deficit (151,695) (90,092) (98,588)
Capital surplus/(deficit)
2028-29 · Forecast		 −147,263 HK$ million PDF p.7
printed 7		 Capital deficit (151,695) (90,092) (98,588) (147,263)
Capital surplus/(deficit)
2029-30 · Forecast		 −123,220 HK$ million PDF p.7
printed 7		 Capital deficit (151,695) (90,092) (98,588) (147,263) (123,220)
Capital surplus/(deficit)
2030-31 · Forecast		 −107,328 HK$ million PDF p.7
printed 7		 Capital deficit (151,695) (90,092) (98,588) (147,263) (123,220) (107,328)
Investment income (operating account)
2026-27 · Estimate		 29,561 HK$ million PDF p.9
printed 9		 Investment income 26,052 29,561
Investment income (capital account)
2026-27 · Estimate		 9,515 HK$ million PDF p.10
printed 10		 Investment income 9,435 9,515
Land premium assumption: progressively rising to 2% of GDP from 2027-28
2027-28 · Forecast		 2 % PDF p.10
printed 10		 be progressively rising to 2% of GDP, which is lower than that of the past 20-year historical average ratio of
Capital expenditure — Capital Works Reserve Fund
2025-26 · Revised estimate		 161,298 PDF p.10
printed 10		 Capital Works Reserve Fund 161,298 172,997 183,755 180,416 175,769 177,669
Gross Domestic Product (nominal, calendar year)
2026 · Estimate		 3,488,400 HK$ million PDF p.11
printed 11		 Gross Domestic Product 3,331,774 3,488,400
Gross Domestic Product (nominal, calendar year)
2030 · Forecast		 4,240,100 HK$ million PDF p.11
printed 11		 Gross Domestic Product 3,331,774 3,488,400 3,662,800 3,845,900 4,038,200 4,240,100
GRA transfer to funds (appropriated, not counted as government expenditure)
2026-27 · Estimate		 4,063 PDF p.12
printed 12		 Transfer to Funds 4,063 - - - -
The 2026-27 Budget – Speech by the Financial Secretary (25 February 2026) (79)

https://www.budget.gov.hk/2026/eng/pdf/e_budget_speech_2026-27.pdf

Figure As printed Page Quote
AI application courses, seminars and competitions for students and the public
2026-27 · Estimate		 $50 million PDF p.20
printed 15		 users. We will allocate $50 million to take forward this initiative.
Introducing leading industry technologies to accelerate the Government’s digital-intelligence transformation
2026-27 · Estimate		 $100 million PDF p.22
printed 17		 allocate $100 million for introducing leading technologies from the
Injection into the Chinese Medicine Development Fund
2026-27 · Estimate		 $500 million PDF p.24
printed 19		 development of Chinese medicine. We will inject $500 million
Earmark for the first national manufacturing innovation centre outside the Mainland
2026-27 · Estimate		 $220 million PDF p.25
printed 20		 $220 million for establishing in Hong Kong the first national
Funding injection to the Hetao Hong Kong Park company (subject to LegCo approval)
2026-27 · Estimate		 $10 billion PDF p.27
printed 22		 LegCo) to inject a funding of $10 billion to the park company to
Initial capital for a dedicated San Tin Technopole development company (subject to LegCo approval)
2026-27 · Estimate		 $10 billion PDF p.28
printed 23		 inject $10 billion as initial capital to take forward the development,
Injection into the BUD Fund (Branding, Upgrading and Domestic Sales)
2026-27 · Estimate		 $200 million PDF p.47
printed 42		 Government will inject $200 million into the fund, raise the funding
Earmark for attracting large-scale international exhibitions (pilot)
2026-27 · Estimate		 $100 million PDF p.48
printed 43		 hub, the Government will earmark $100 million for attracting large-
Port dues concessions and incentives for green-fuel vessels (government subsidies)
2026-27 · Estimate		 $34 million PDF p.52
printed 47		 around $34 million. The Government will take forward a
Additional government-funded training places for construction professionals
2026-27 · Estimate		 $65 million PDF p.59
printed 54		 obtaining professional qualifications, we will allocate $65 million
Earmark for loans to support campus development in the Northern Metropolis University Town
2026-27 · Estimate		 $10 billion PDF p.61
printed 56		 $10 billion for providing loans to support campus development.
Allocation to the Hong Kong Tourism Board for 2026-27
2026-27 · Estimate		 $1,660 million PDF p.63
printed 58		 coming year, we will allocate $1,660 million to the Hong Kong
Additional funding for the Built Heritage Conservation Fund
2026-27 · Estimate		 $1 billion PDF p.64
printed 59		 will earmark an additional funding of $1 billion for the Built
NM Urban-rural Integration Fund (pilot scheme)
2026-27 · Estimate		 $200 million PDF p.65
printed 60		 integration”, we propose allocating $200 million for launching the
Injection into the sports portion of the Arts and Sport Development Fund
2026-27 · Estimate		 $1.2 billion PDF p.66
printed 61		 192. We will inject $1.2 billion into the sports portion of the Arts
Initial capital injection for the Hung Shui Kiu Industry Park Company Limited (subject to LegCo approval)
2026-27 · Estimate		 $10 billion PDF p.71
printed 66		 of $10 billion to support its initial operation and development needs,
Injection into the Construction Innovation and Technology Fund
2026-27 · Estimate		 $1 billion PDF p.76
printed 71		 We will inject $1 billion into the fund to continue supporting
Earmark for the Building Technology Research Institute studies
2026-27 · Estimate		 $100 million PDF p.77
printed 72		 construction costs, we have earmarked $100 million for
Tai Po fire: long-term housing arrangements for Wang Fuk Court (earmark)
2026-27 · Estimate		 $4 billion PDF p.78
printed 73		 long-term housing arrangements and earmarked $4 billion
Community Care Service Vouchers for the Elderly: +4 000 to 16 000 (estimated full-year expenditure)
2026-27 · Estimate		 $1.2 billion PDF p.78
printed 73		 estimated full-year expenditure of $1.2 billion and $1.97 billion
Residential Care Service Vouchers for the Elderly: +1 000 to 7 000 (estimated full-year expenditure)
2026-27 · Estimate		 $1.97 billion PDF p.78
printed 73		 estimated full-year expenditure of $1.2 billion and $1.97 billion
New building rehabilitation subsidy scheme replacing Operation Building Bright 2.0 (earmark)
2026-27 · Estimate		 $3 billion PDF p.78
printed 73		 We will earmark $3 billion accordingly. Moreover, we will
Extension of the Lift Modernisation Subsidy Scheme
2026-27 · Estimate		 $1 billion PDF p.78
printed 73		 allocate $1 billion to extend the Lift Modernisation Subsidy Scheme
Allocation to the URA for enhanced "Smart Tender" and subsidies
2026-27 · Estimate		 $300 million PDF p.78
printed 73		 measures, we propose allocating a total of $300 million to the URA.
Additional funding for the HYAB Funding Scheme for International Youth Exchange
2026-27 · Estimate		 $60 million PDF p.79
printed 74		 Mainland and allocating an additional $60 million for implementing
Bridging and support services for children from On-site Pre-school Rehabilitation Services entering primary school (additional annual expenditure)
2026-27 · Estimate		 $260 million PDF p.80
printed 75		 additional annual expenditure of about $260 million.
About 450 additional rehabilitation day, residential and pre-school places (additional annual expenditure)
2026-27 · Estimate		 $107 million PDF p.80
printed 75		 additional annual expenditure of about $107 million. For school
Women Empowerment Fund annual funding (from 2026-27)
2026-27 · Estimate		 $30 million PDF p.80
printed 75		 $30 million starting from the next financial year.
Re-employment Allowance Pilot Scheme provision for 2026-27
2026-27 · Estimate		 $222 million PDF p.80
printed 75		 will be increased to $222 million in the coming financial year.
Elderly Health Care Voucher Pilot Reward Scheme extended to end-2028 (additional expenditure)
2026-27 · Estimate		 $1 billion PDF p.81
printed 76		 expenditure of about $1 billion.
Productivity Enhancement Programme: further savings in 2026-27 over 2025-26 (2% cut in recurrent expenditure; CSSA, SSA and statutory expenditure unaffected)
2026-27 · Estimate		 $7.8 billion PDF p.85
printed 80		 and 2027-28, delivering further savings of about $7.8 billion and
Global minimum tax / Hong Kong minimum top-up tax on large MNE groups (consolidated revenue ≥ EUR750 million)
2027-28 · Forecast		 15 HK$ billion PDF p.86
printed 81		 revenue of about $15 billion for the Government annually
Transfer of accumulated surplus of the Bond Fund to the Consolidated Account
2026-27 · Estimate		 37 HK$ billion PDF p.87
printed 82		 about $37 billion after deducting outstanding bond balances and
Unspent balances brought back from funds established outside the Government's accounts (review of 36 funds)
2026-27 · Estimate		 15.8 HK$ billion PDF p.87
printed 82		 The above measures are expected to bring back about $15.8 billion
Transfer of Exchange Fund investment income to the Capital Works Reserve Fund
2026-27 · Estimate		 75 HK$ billion PDF p.88
printed 83		 transferring $75 billion in each of the coming two financial years,
Transfer of Exchange Fund investment income to the Capital Works Reserve Fund
2027-28 · Forecast		 75 HK$ billion PDF p.88
printed 83		 transferring $75 billion in each of the coming two financial years,
Capital works expenditure 2026-27 (about)
2026-27 · Estimate		 $128 billion PDF p.88
printed 83		 expenditure is estimated to be about $128 billion for 2026-27.
Additional earmark for works projects over the next two to three years (2025 Policy Address)
2026-27 · Estimate		 $30 billion PDF p.88
printed 83		 would earmark an additional $30 billion in the next two to three
Transfer from the Exchange Fund to the Capital Works Reserve Fund in each of 2026-27 and 2027-28 (financing, not expenditure)
2026-27 · Estimate		 $75 billion PDF p.88
printed 83		 transferring $75 billion in each of the coming two financial years,
Government expenditure as a percentage of nominal GDP
2026-27 · Estimate		 24.2 % PDF p.91
printed 86		 projected to be 24.2 per cent.
One-off reduction of salaries tax / tax under personal assessment – % of tax (YA2025/26)
YA2025/26 · Actual		 100 % PDF p.93
printed 88		 the year of assessment 2025/26 by 100 per cent, subject to
One-off reduction – ceiling per case (YA2025/26)
YA2025/26 · Actual		 3,000 HK$ PDF p.93
printed 88		 a ceiling of $3,000. The reduction will be reflected in the
Taxpayers benefiting from YA2025/26 one-off reduction (estimate)
YA2025/26 · Estimate		 2,120,000 PDF p.93
printed 88		 measure will benefit about 2.12 million taxpayers and
Rates concession for domestic properties – ceiling per rateable property per quarter (first two quarters of 2026-27)
2026-27 · Estimate		 500 HK$ PDF p.93
printed 88		 two quarters of 2026/27, subject to a ceiling of $500 for
Domestic properties covered by rates concession
2026-27 · Estimate		 3,150,000 PDF p.93
printed 88		 involve about 3.15 million domestic properties and reduce
Revenue forgone – domestic rates concession 2026-27
2026-27 · Estimate		 3.1 HK$ billion PDF p.93
printed 88		 government revenue by about $3.1 billion;
One-off extra payment: one month of CSSA standard rate / Old Age Allowance / Old Age Living Allowance / Disability Allowance (and similar for Working Family Allowance)
2026-27 · Estimate		 $6.5 billion PDF p.94
printed 89		 $6.5 billion.
Increase basic and single parent allowances ($132,000 to $145,000) and married person's allowance ($264,000 to $290,000)
YA2026/27 · Estimate		 3.56 HK$ billion PDF p.94
printed 89		 by about $3.56 billion a year;
Increase child allowance and additional child allowance ($130,000 to $140,000)
YA2026/27 · Estimate		 680 HK$ million PDF p.94
printed 89		 about $680 million a year; and
Increase dependent parent/grandparent allowances and elderly residential care expenses deduction ceiling
YA2026/27 · Estimate		 970 HK$ million PDF p.94
printed 89		 about $970 million a year. I will make the following three
Government expenditure as a percentage of GDP
2030-31 · Forecast		 21.5 % PDF p.96
printed 91		 from about 24.2 per cent for 2026-27 to about 21.5 per cent for
Average annual capital works expenditure over the Medium Range Forecast period (2026-27 to 2030-31)
2026-27 · Estimate		 $120 billion PDF p.96
printed 91		 expenditure will be about $120 billion, while recurrent government
Average rates payable, all domestic premises, 2026-27, before concession (per year)
2026-27 · Estimate		 7,332 HK$ PDF p.106
printed Supplement (1)		 All Domestic 7,332 611 6,372 531
Average rates payable, all domestic premises, 2026-27, after concession (per year)
2026-27 · Estimate		 6,372 HK$ PDF p.106
printed Supplement (1)		 All Domestic 7,332 611 6,372 531
Average rates payable, public domestic premises, 2026-27, after concession (per year)
2026-27 · Estimate		 2,484 HK$ PDF p.106
printed Supplement (1)		 Public Domestic 3,468 289 2,484 207
Basic allowance (YA2025/26)
YA2025/26 · Actual		 132,000 HK$ PDF p.107
printed Supplement (2)		 Basic 132,000 145,000 13,000 10
Married person's allowance (YA2025/26)
YA2025/26 · Actual		 264,000 HK$ PDF p.107
printed Supplement (2)		 Married 264,000 290,000 26,000 10
Child allowance (each of 1st–9th child) (YA2025/26)
YA2025/26 · Actual		 130,000 HK$ PDF p.107
printed Supplement (2)		 Basic 130,000 140,000 10,000 8
Additional child allowance for newborn (each child) (YA2025/26)
YA2025/26 · Actual		 130,000 HK$ PDF p.107
printed Supplement (2)		 Additional allowance 130,000 140,000 10,000 8
Dependent parent/grandparent allowance, aged 60+ (each) (YA2025/26)
YA2025/26 · Actual		 50,000 HK$ PDF p.107
printed Supplement (2)		 Basic 50,000 55,000 5,000 10
Dependent parent/grandparent allowance, aged 55–59 (each) (YA2025/26)
YA2025/26 · Actual		 25,000 HK$ PDF p.107
printed Supplement (2)		 Basic 25,000 27,500 2,500 10
Additional dependent parent/grandparent allowance, aged 60+, living with taxpayer all year (each) (YA2025/26)
YA2025/26 · Actual		 50,000 HK$ PDF p.107
printed Supplement (2)		 Additional allowance 50,000 55,000 5,000 10
Claim period for additional (newborn) child allowance – years of assessment (YA2025/26)
YA2025/26 · Actual		 1 PDF p.107
printed Supplement (2)		 (Claim period for additional allowance) (1 year of (2 years of (Claim period
Mandatory contributions to MPF / recognised retirement schemes – deduction ceiling (YA2025/26)
YA2025/26 · Actual		 18,000 HK$ PDF p.107
printed Supplement (2)		 Contributions to Recognised Retirement Schemes 18,000 18,000 — —
Basic allowance (YA2026/27)
YA2026/27 · Actual		 145,000 HK$ PDF p.107
printed Supplement (2)		 Basic 132,000 145,000 13,000 10
Married person's allowance (YA2026/27)
YA2026/27 · Actual		 290,000 HK$ PDF p.107
printed Supplement (2)		 Married 264,000 290,000 26,000 10
Child allowance (each of 1st–9th child) (YA2026/27)
YA2026/27 · Actual		 140,000 HK$ PDF p.107
printed Supplement (2)		 Basic 130,000 140,000 10,000 8
Additional child allowance for newborn (each child) (YA2026/27)
YA2026/27 · Actual		 140,000 HK$ PDF p.107
printed Supplement (2)		 Additional allowance 130,000 140,000 10,000 8
Dependent parent/grandparent allowance, aged 60+ (each) (YA2026/27)
YA2026/27 · Actual		 55,000 HK$ PDF p.107
printed Supplement (2)		 Basic 50,000 55,000 5,000 10
Dependent parent/grandparent allowance, aged 55–59 (each) (YA2026/27)
YA2026/27 · Actual		 27,500 HK$ PDF p.107
printed Supplement (2)		 Basic 25,000 27,500 2,500 10
Additional dependent parent/grandparent allowance, aged 60+, living with taxpayer all year (each) (YA2026/27)
YA2026/27 · Actual		 55,000 HK$ PDF p.107
printed Supplement (2)		 Additional allowance 50,000 55,000 5,000 10
Claim period for additional (newborn) child allowance – years of assessment (YA2026/27)
YA2026/27 · Actual		 2 PDF p.107
printed Supplement (2)		 (Claim period for additional allowance) (1 year of (2 years of (Claim period
Mandatory contributions to MPF / recognised retirement schemes – deduction ceiling (YA2026/27)
YA2026/27 · Actual		 18,000 HK$ PDF p.107
printed Supplement (2)		 Contributions to Recognised Retirement Schemes 18,000 18,000 — —
Employed persons, Q4 2025 (as cited in Budget supplement)
2025 · Statistic		 3,670,000 persons PDF p.109
printed Supplement (4)		 3.67 million.
Real GDP growth forecast 2026 – lower end of range
2026 · Estimate		 2.5 % PDF p.115
printed Supplement (10)		 Real GDP 2.5 to 3.5
Real GDP growth forecast 2026 – upper end of range
2026 · Estimate		 3.5 % PDF p.115
printed Supplement (10)		 Real GDP 2.5 to 3.5
Nominal GDP growth forecast 2026 – lower end of range
2026 · Estimate		 4.2 % PDF p.115
printed Supplement (10)		 Nominal GDP 4.2 to 5.2
Nominal GDP growth forecast 2026 – upper end of range
2026 · Estimate		 5.2 % PDF p.115
printed Supplement (10)		 Nominal GDP 4.2 to 5.2
GDP deflator change forecast 2026
2026 · Estimate		 1.7 % PDF p.115
printed Supplement (10)		 GDP Deflator 1.7
Estimates for the year ending 31 March 2027 – Volume I – Head 156 — Government Secretariat: Education Bureau (Controlling Officer’s Report, Details of Expenditure by Subhead, Commitments) (42)

https://www.budget.gov.hk/2026/eng/pdf/head156.pdf

Figure As printed Page Quote
Government Secretariat: Education Bureau — Programme (1) Director of Bureau’s Office
2026-27 · Estimate		 14.9 PDF p.14
printed 419		 (1) Director of Bureau’s Office ......................... 14.9 14.9 14.9 14.9
Government Secretariat: Education Bureau — Programme (1) Director of Bureau’s Office
2025-26 · Revised estimate		 14.9 PDF p.14
printed 419		 (1) Director of Bureau’s Office ......................... 14.9 14.9 14.9 14.9
Government Secretariat: Education Bureau — Programme (1) Director of Bureau’s Office
2024-25 · Actual		 14.9 PDF p.14
printed 419		 (1) Director of Bureau’s Office ......................... 14.9 14.9 14.9 14.9
Government Secretariat: Education Bureau — Programme (2) Pre-primary Education
2026-27 · Estimate		 4,520.8 PDF p.14
printed 419		 (2) Pre-primary Education ................................. 5,313.0 4,944.5 4,841.5 4,520.8
Government Secretariat: Education Bureau — Programme (2) Pre-primary Education
2025-26 · Revised estimate		 4,841.5 PDF p.14
printed 419		 (2) Pre-primary Education ................................. 5,313.0 4,944.5 4,841.5 4,520.8
Government Secretariat: Education Bureau — Programme (2) Pre-primary Education
2024-25 · Actual		 5,313.0 PDF p.14
printed 419		 (2) Pre-primary Education ................................. 5,313.0 4,944.5 4,841.5 4,520.8
Government Secretariat: Education Bureau — Programme (3) Primary Education
2026-27 · Estimate		 24,445.3 PDF p.14
printed 419		 (3) Primary Education........................................ 25,001.8 24,883.1 24,892.7 24,445.3
Government Secretariat: Education Bureau — Programme (3) Primary Education
2025-26 · Revised estimate		 24,892.7 PDF p.14
printed 419		 (3) Primary Education........................................ 25,001.8 24,883.1 24,892.7 24,445.3
Government Secretariat: Education Bureau — Programme (3) Primary Education
2024-25 · Actual		 25,001.8 PDF p.14
printed 419		 (3) Primary Education........................................ 25,001.8 24,883.1 24,892.7 24,445.3
Government Secretariat: Education Bureau — Programme (4) Secondary Education
2026-27 · Estimate		 31,905.4 PDF p.14
printed 419		 (4) Secondary Education.................................... 32,524.9 32,126.4 32,140.7 31,905.4
Government Secretariat: Education Bureau — Programme (4) Secondary Education
2025-26 · Revised estimate		 32,140.7 PDF p.14
printed 419		 (4) Secondary Education.................................... 32,524.9 32,126.4 32,140.7 31,905.4
Government Secretariat: Education Bureau — Programme (4) Secondary Education
2024-25 · Actual		 32,524.9 PDF p.14
printed 419		 (4) Secondary Education.................................... 32,524.9 32,126.4 32,140.7 31,905.4
Government Secretariat: Education Bureau — Programme (5) Special Education
2026-27 · Estimate		 3,997.6 PDF p.14
printed 419		 (5) Special Education ......................................... 3,885.9 3,894.9 3,958.9 3,997.6
Government Secretariat: Education Bureau — Programme (5) Special Education
2025-26 · Revised estimate		 3,958.9 PDF p.14
printed 419		 (5) Special Education ......................................... 3,885.9 3,894.9 3,958.9 3,997.6
Government Secretariat: Education Bureau — Programme (5) Special Education
2024-25 · Actual		 3,885.9 PDF p.14
printed 419		 (5) Special Education ......................................... 3,885.9 3,894.9 3,958.9 3,997.6
Government Secretariat: Education Bureau — Programme (6) Other Educational Services and Subsidies
2026-27 · Estimate		 1,468.8 PDF p.14
printed 419		 (6) Other Educational Services and Subsidies ...................................................... 1,290.2 1,510.6 1,486.8 1,468.8
Government Secretariat: Education Bureau — Programme (6) Other Educational Services and Subsidies
2025-26 · Revised estimate		 1,486.8 PDF p.14
printed 419		 (6) Other Educational Services and Subsidies ...................................................... 1,290.2 1,510.6 1,486.8 1,468.8
Government Secretariat: Education Bureau — Programme (6) Other Educational Services and Subsidies
2024-25 · Actual		 1,290.2 PDF p.14
printed 419		 (6) Other Educational Services and Subsidies ...................................................... 1,290.2 1,510.6 1,486.8 1,468.8
Government Secretariat: Education Bureau — Programme (7) Post-secondary, Vocational and Professional Education
2026-27 · Estimate		 5,662.5 PDF p.14
printed 419		 (7) Post-secondary, Vocational and Professional Education ................................. 6,442.6 5,494.7 5,446.3 5,662.5
Government Secretariat: Education Bureau — Programme (7) Post-secondary, Vocational and Professional Education
2025-26 · Revised estimate		 5,446.3 PDF p.14
printed 419		 (7) Post-secondary, Vocational and Professional Education ................................. 6,442.6 5,494.7 5,446.3 5,662.5
Government Secretariat: Education Bureau — Programme (7) Post-secondary, Vocational and Professional Education
2024-25 · Actual		 6,442.6 PDF p.14
printed 419		 (7) Post-secondary, Vocational and Professional Education ................................. 6,442.6 5,494.7 5,446.3 5,662.5
Government Secretariat: Education Bureau — Programme (8) Policy and Support
2026-27 · Estimate		 2,964.3 PDF p.14
printed 419		 (8) Policy and Support ....................................... 4,689.3 2,965.1 2,964.8 2,964.3
Government Secretariat: Education Bureau — Programme (8) Policy and Support
2025-26 · Revised estimate		 2,964.8 PDF p.14
printed 419		 (8) Policy and Support ....................................... 4,689.3 2,965.1 2,964.8 2,964.3
Government Secretariat: Education Bureau — Programme (8) Policy and Support
2024-25 · Actual		 4,689.3 PDF p.14
printed 419		 (8) Policy and Support ....................................... 4,689.3 2,965.1 2,964.8 2,964.3
Education Bureau — Code of Aid for secondary schools (subvention within Subhead 000)
2026-27 · Estimate		 24,540,903 PDF p.17
printed 422		 - Code of Aid for secondary schools ........................................25,332,788 24,871,308 24,933,900 24,540,903
Education Bureau — Code of Aid for primary schools (subvention within Subhead 000)
2026-27 · Estimate		 20,527,373 PDF p.17
printed 422		 - Code of Aid for primary schools ........................................... 21,173,985 20,920,930 21,016,565 20,527,373
Education Bureau — Direct Subsidy Scheme (subvention within Subhead 000)
2026-27 · Estimate		 5,806,704 PDF p.17
printed 422		 - Direct Subsidy Scheme .......................................................... 5,535,272 5,678,177 5,716,106 5,806,704
Education Bureau — Kindergarten Education Scheme (subvention within Subhead 000)
2026-27 · Estimate		 4,481,164 PDF p.17
printed 422		 - Kindergarten Education Scheme ........................................... 5,285,933 4,914,901 4,812,695 4,481,164
Education Bureau — Code of Aid for special schools (subvention within Subhead 000)
2026-27 · Estimate		 3,883,670 PDF p.17
printed 422		 - Code of Aid for special schools ............................................. 3,791,708 3,783,230 3,847,228 3,883,670
Education Bureau — Vocational Training Council (recurrent subvention) (subvention within Subhead 000)
2026-27 · Estimate		 2,804,391 PDF p.17
printed 422		 - Vocational Training Council ................................................. 4,192,754 2,854,915 2,907,915 2,804,391
Education Bureau — Code of Aid for primary schools (subvention within Subhead 000)
2024-25 · Actual		 21,173,985 PDF p.17
printed 422		 - Code of Aid for primary schools ........................................... 21,173,985 20,920,930 21,016,565 20,527,373
Education Bureau — Code of Aid for primary schools (subvention within Subhead 000)
2025-26 · Revised estimate		 21,016,565 PDF p.17
printed 422		 - Code of Aid for primary schools ........................................... 21,173,985 20,920,930 21,016,565 20,527,373
Education Bureau — Code of Aid for secondary schools (subvention within Subhead 000)
2024-25 · Actual		 25,332,788 PDF p.17
printed 422		 - Code of Aid for secondary schools ........................................25,332,788 24,871,308 24,933,900 24,540,903
Education Bureau — Code of Aid for secondary schools (subvention within Subhead 000)
2025-26 · Revised estimate		 24,933,900 PDF p.17
printed 422		 - Code of Aid for secondary schools ........................................25,332,788 24,871,308 24,933,900 24,540,903
Education Bureau — Code of Aid for special schools (subvention within Subhead 000)
2024-25 · Actual		 3,791,708 PDF p.17
printed 422		 - Code of Aid for special schools ............................................. 3,791,708 3,783,230 3,847,228 3,883,670
Education Bureau — Code of Aid for special schools (subvention within Subhead 000)
2025-26 · Revised estimate		 3,847,228 PDF p.17
printed 422		 - Code of Aid for special schools ............................................. 3,791,708 3,783,230 3,847,228 3,883,670
Education Bureau — Direct Subsidy Scheme (subvention within Subhead 000)
2024-25 · Actual		 5,535,272 PDF p.17
printed 422		 - Direct Subsidy Scheme .......................................................... 5,535,272 5,678,177 5,716,106 5,806,704
Education Bureau — Direct Subsidy Scheme (subvention within Subhead 000)
2025-26 · Revised estimate		 5,716,106 PDF p.17
printed 422		 - Direct Subsidy Scheme .......................................................... 5,535,272 5,678,177 5,716,106 5,806,704
Education Bureau — Kindergarten Education Scheme (subvention within Subhead 000)
2024-25 · Actual		 5,285,933 PDF p.17
printed 422		 - Kindergarten Education Scheme ........................................... 5,285,933 4,914,901 4,812,695 4,481,164
Education Bureau — Kindergarten Education Scheme (subvention within Subhead 000)
2025-26 · Revised estimate		 4,812,695 PDF p.17
printed 422		 - Kindergarten Education Scheme ........................................... 5,285,933 4,914,901 4,812,695 4,481,164
Education Bureau — Vocational Training Council (recurrent subvention) (subvention within Subhead 000)
2024-25 · Actual		 4,192,754 PDF p.17
printed 422		 - Vocational Training Council ................................................. 4,192,754 2,854,915 2,907,915 2,804,391
Education Bureau — Vocational Training Council (recurrent subvention) (subvention within Subhead 000)
2025-26 · Revised estimate		 2,907,915 PDF p.17
printed 422		 - Vocational Training Council ................................................. 4,192,754 2,854,915 2,907,915 2,804,391
Estimates for the year ending 31 March 2027 – Volume I – Head 170 — Social Welfare Department (Controlling Officer’s Report, Details of Expenditure by Subhead, Commitments) (33)

https://www.budget.gov.hk/2026/eng/pdf/head170.pdf

Figure As printed Page Quote
Social Welfare Department — Programme (3) Services for The Elderly
2026-27 · Estimate		 17,281.4 PDF p.19
printed 903		 (3) Services for The Elderly............................... 15,551.4 17,127.7 16,487.2 17,281.4
Social Welfare Department — Programme (4) Rehabilitation and Medical Social Services
2026-27 · Estimate		 12,882.4 PDF p.19
printed 903		 (4) Rehabilitation and Medical Social Services ........................................................ 11,851.2 12,633.9 12,377.4 12,882.4
Social Welfare Department — Programme (1) Family and Child Welfare
2026-27 · Estimate		 5,973.4 PDF p.19
printed 903		 (1) Family and Child Welfare ............................ 5,400.8 5,898.3 5,594.9 5,973.4
Social Welfare Department — Programme (7) Young People
2026-27 · Estimate		 2,990.4 PDF p.19
printed 903		 (7) Young People ............................................... 2,947.6 3,043.6 3,029.1 2,990.4
Social Welfare Department — Programme (1) Family and Child Welfare
2025-26 · Revised estimate		 5,594.9 PDF p.19
printed 903		 (1) Family and Child Welfare ............................ 5,400.8 5,898.3 5,594.9 5,973.4
Social Welfare Department — Programme (1) Family and Child Welfare
2024-25 · Actual		 5,400.8 PDF p.19
printed 903		 (1) Family and Child Welfare ............................ 5,400.8 5,898.3 5,594.9 5,973.4
Social Welfare Department — Programme (2) Social Security
2026-27 · Estimate		 93,149.9 PDF p.19
printed 903		 (2) Social Security ............................................. 76,258.3 85,775.5 81,085.4 93,149.9
Social Welfare Department — Programme (2) Social Security
2025-26 · Revised estimate		 81,085.4 PDF p.19
printed 903		 (2) Social Security ............................................. 76,258.3 85,775.5 81,085.4 93,149.9
Social Welfare Department — Programme (2) Social Security
2024-25 · Actual		 76,258.3 PDF p.19
printed 903		 (2) Social Security ............................................. 76,258.3 85,775.5 81,085.4 93,149.9
Social Welfare Department — Programme (3) Services for The Elderly
2025-26 · Revised estimate		 16,487.2 PDF p.19
printed 903		 (3) Services for The Elderly............................... 15,551.4 17,127.7 16,487.2 17,281.4
Social Welfare Department — Programme (3) Services for The Elderly
2024-25 · Actual		 15,551.4 PDF p.19
printed 903		 (3) Services for The Elderly............................... 15,551.4 17,127.7 16,487.2 17,281.4
Social Welfare Department — Programme (4) Rehabilitation and Medical Social Services
2025-26 · Revised estimate		 12,377.4 PDF p.19
printed 903		 (4) Rehabilitation and Medical Social Services ........................................................ 11,851.2 12,633.9 12,377.4 12,882.4
Social Welfare Department — Programme (4) Rehabilitation and Medical Social Services
2024-25 · Actual		 11,851.2 PDF p.19
printed 903		 (4) Rehabilitation and Medical Social Services ........................................................ 11,851.2 12,633.9 12,377.4 12,882.4
Social Welfare Department — Programme (5) Services for Offenders
2026-27 · Estimate		 437.7 PDF p.19
printed 903		 (5) Services for Offenders.................................. 441.3 464.2 438.7 437.7
Social Welfare Department — Programme (5) Services for Offenders
2025-26 · Revised estimate		 438.7 PDF p.19
printed 903		 (5) Services for Offenders.................................. 441.3 464.2 438.7 437.7
Social Welfare Department — Programme (5) Services for Offenders
2024-25 · Actual		 441.3 PDF p.19
printed 903		 (5) Services for Offenders.................................. 441.3 464.2 438.7 437.7
Social Welfare Department — Programme (6) Community Development
2026-27 · Estimate		 220.8 PDF p.19
printed 903		 (6) Community Development ............................ 229.7 225.4 225.4 220.8
Social Welfare Department — Programme (6) Community Development
2025-26 · Revised estimate		 225.4 PDF p.19
printed 903		 (6) Community Development ............................ 229.7 225.4 225.4 220.8
Social Welfare Department — Programme (6) Community Development
2024-25 · Actual		 229.7 PDF p.19
printed 903		 (6) Community Development ............................ 229.7 225.4 225.4 220.8
Social Welfare Department — Programme (7) Young People
2025-26 · Revised estimate		 3,029.1 PDF p.19
printed 903		 (7) Young People ............................................... 2,947.6 3,043.6 3,029.1 2,990.4
Social Welfare Department — Programme (7) Young People
2024-25 · Actual		 2,947.6 PDF p.19
printed 903		 (7) Young People ............................................... 2,947.6 3,043.6 3,029.1 2,990.4
Social Welfare Department — Subhead 180 Social Security Allowance (SSA) scheme (Old Age Allowance, Old Age Living Allowance, Disability Allowance)
2026-27 · Estimate		 61,872,000 PDF p.21
printed 905		 180 Social security allowance scheme ....................... 50,175,056 57,948,000 54,187,000 61,872,000
Social Welfare Department — Subhead 179 Comprehensive Social Security Assistance (CSSA) scheme
2026-27 · Estimate		 23,367,000 PDF p.21
printed 905		 179 Comprehensive social security assistance scheme ............................................................ 21,782,758 23,096,000 22,456,000 23,367,000
Social Welfare Department — Subhead 180 Social Security Allowance (SSA) scheme (Old Age Allowance, Old Age Living Allowance, Disability Allowance)
2025-26 · Revised estimate		 54,187,000 PDF p.21
printed 905		 180 Social security allowance scheme ....................... 50,175,056 57,948,000 54,187,000 61,872,000
Social Welfare Department — Subhead 700 General non-recurrent
2025-26 · Revised estimate		 3,017,541 PDF p.21
printed 905		 700 General non-recurrent ......................................... 2,879,299 3,516,782 3,017,541 6,622,136
Social Welfare Department — Subhead 700 General non-recurrent
2026-27 · Estimate		 6,622,136 PDF p.21
printed 905		 700 General non-recurrent ......................................... 2,879,299 3,516,782 3,017,541 6,622,136
Social Welfare Department — Subhead 179 Comprehensive Social Security Assistance (CSSA) scheme
2024-25 · Actual		 21,782,758 PDF p.21
printed 905		 179 Comprehensive social security assistance scheme ............................................................ 21,782,758 23,096,000 22,456,000 23,367,000
Social Welfare Department — Subhead 179 Comprehensive Social Security Assistance (CSSA) scheme
2025-26 · Revised estimate		 22,456,000 PDF p.21
printed 905		 179 Comprehensive social security assistance scheme ............................................................ 21,782,758 23,096,000 22,456,000 23,367,000
Social Welfare Department — Subhead 180 Social Security Allowance (SSA) scheme (Old Age Allowance, Old Age Living Allowance, Disability Allowance)
2024-25 · Actual		 50,175,056 PDF p.21
printed 905		 180 Social security allowance scheme ....................... 50,175,056 57,948,000 54,187,000 61,872,000
Social Welfare Department — Subhead 700 General non-recurrent
2024-25 · Actual		 2,879,299 PDF p.21
printed 905		 700 General non-recurrent ......................................... 2,879,299 3,516,782 3,017,541 6,622,136
Social Welfare Department — subventions for social welfare services (grants to NGOs, within Subhead 000)
2024-25 · Actual		 26,224,880 PDF p.22
printed 906		 - Social welfare services (grants) ............................................. 26,224,880 26,991,588 26,741,296 27,241,398
Social Welfare Department — subventions for social welfare services (grants to NGOs, within Subhead 000)
2025-26 · Revised estimate		 26,741,296 PDF p.22
printed 906		 - Social welfare services (grants) ............................................. 26,224,880 26,991,588 26,741,296 27,241,398
Social Welfare Department — subventions for social welfare services (grants to NGOs, within Subhead 000)
2026-27 · Estimate		 27,241,398 PDF p.22
printed 906		 - Social welfare services (grants) ............................................. 26,224,880 26,991,588 26,741,296 27,241,398
Hong Kong 2021 Population Census – Thematic Report: Household Income Distribution in Hong Kong (bilingual) (32)

https://www.censtatd.gov.hk/en/data/stat_report/product/B1120108/att/B11201082021XXXXB0100.pdf

Figure As printed Page Quote
Census 2021 report legend: '*' means less than $10
2021 · Statistic		 10 HK$ PDF p.24
printed 12		 * Less than $10
Census 2021 report legend: '0.0' means less than 0.05%
2021 · Statistic		 0.05 % PDF p.24
printed 12		 0.0 Less than 0.05%
Median original monthly household income, decile 1st (lowest) (2021 Census, incl. FDHs)
2021 · Statistic		 2,860 HK$ PDF p.51
printed 39		 第一（最低） 2,290 3,290 2,860 7,000 9,250 8,310 1.44 0.87 1.25 1.32 0.90 1.19
Median original monthly household income, decile 2nd (2021 Census, incl. FDHs)
2021 · Statistic		 7,630 HK$ PDF p.51
printed 39		 第二 6,610 7,900 7,630 10,340 13,500 15,000 1.20 0.97 1.16 1.31 1.11 1.45
Median original monthly household income, decile 3rd (2021 Census, incl. FDHs)
2021 · Statistic		 12,410 HK$ PDF p.51
printed 39		 第三 10,000 12,000 12,410 14,500 17,750 20,040 1.20 1.03 1.24 1.22 1.13 1.38
Median original monthly household income, decile 4th (2021 Census, incl. FDHs)
2021 · Statistic		 18,040 HK$ PDF p.51
printed 39		 第四 14,010 16,500 18,040 18,000 22,000 25,160 1.18 1.09 1.29 1.22 1.14 1.40
Median original monthly household income, decile 5th (2021 Census, incl. FDHs)
2021 · Statistic		 24,030 HK$ PDF p.51
printed 39		 第五 18,500 21,650 24,030 22,000 27,950 31,330 1.17 1.11 1.30 1.27 1.12 1.42
Median original monthly household income, decile 6th (2021 Census, incl. FDHs)
2021 · Statistic		 31,240 HK$ PDF p.51
printed 39		 第六 23,110 28,400 31,240 27,070 33,990 39,040 1.23 1.10 1.35 1.26 1.15 1.44
Median original monthly household income, decile 7th (2021 Census, incl. FDHs)
2021 · Statistic		 40,210 HK$ PDF p.51
printed 39		 第七 29,700 36,000 40,210 33,300 41,650 48,170 1.21 1.12 1.35 1.25 1.16 1.45
Median original monthly household income, decile 8th (2021 Census, incl. FDHs)
2021 · Statistic		 52,720 HK$ PDF p.51
printed 39		 第八 38,000 46,250 52,720 42,000 52,250 60,290 1.22 1.14 1.39 1.24 1.15 1.44
Median original monthly household income, decile 9th (2021 Census, incl. FDHs)
2021 · Statistic		 73,210 HK$ PDF p.51
printed 39		 第九 52,480 63,750 73,210 58,000 70,490 82,750 1.21 1.15 1.40 1.22 1.17 1.43
Median original monthly household income, decile 10th (highest) (2021 Census, incl. FDHs)
2021 · Statistic		 131,360 HK$ PDF p.51
printed 39		 第十（最高） 96,480 114,500 131,360 103,480 121,160 145,040 1.19 1.15 1.36 1.17 1.20 1.40
Average salaries tax + property tax paid per household per month, decile 1st (lowest) (2021 Census)
2021 · Statistic		 – PDF p.87
printed 75		 第一（最低） – – – – – –
Share of all salaries tax + property tax paid by households, decile 1st (lowest) (2021 Census)
2021 · Statistic		 – PDF p.87
printed 75		 第一（最低） – – – – – –
Average salaries tax + property tax paid per household per month, decile 2nd (2021 Census)
2021 · Statistic		 – PDF p.87
printed 75		 第二 – – – – – –
Share of all salaries tax + property tax paid by households, decile 2nd (2021 Census)
2021 · Statistic		 – PDF p.87
printed 75		 第二 – – – – – –
Average salaries tax + property tax paid per household per month, decile 3rd (2021 Census)
2021 · Statistic		 * PDF p.87
printed 75		 第三 * 0.0% * 0.0% * 0.0%
Share of all salaries tax + property tax paid by households, decile 3rd (2021 Census)
2021 · Statistic		 0 % PDF p.87
printed 75		 第三 * 0.0% * 0.0% * 0.0%
Average salaries tax + property tax paid per household per month, decile 4th (2021 Census)
2021 · Statistic		 40 HK$ PDF p.87
printed 75		 第四 20 0.1% 30 0.2% 40 0.2%
Share of all salaries tax + property tax paid by households, decile 4th (2021 Census)
2021 · Statistic		 0.2 % PDF p.87
printed 75		 第四 20 0.1% 30 0.2% 40 0.2%
Average salaries tax + property tax paid per household per month, decile 5th (2021 Census)
2021 · Statistic		 90 HK$ PDF p.87
printed 75		 第五 50 0.3% 100 0.4% 90 0.3%
Share of all salaries tax + property tax paid by households, decile 5th (2021 Census)
2021 · Statistic		 0.3 % PDF p.87
printed 75		 第五 50 0.3% 100 0.4% 90 0.3%
Average salaries tax + property tax paid per household per month, decile 6th (2021 Census)
2021 · Statistic		 240 HK$ PDF p.87
printed 75		 第六 120 0.7% 250 1.1% 240 1.0%
Share of all salaries tax + property tax paid by households, decile 6th (2021 Census)
2021 · Statistic		 1 % PDF p.87
printed 75		 第六 120 0.7% 250 1.1% 240 1.0%
Average salaries tax + property tax paid per household per month, decile 7th (2021 Census)
2021 · Statistic		 510 HK$ PDF p.87
printed 75		 第七 330 2.0% 460 2.1% 510 2.0%
Share of all salaries tax + property tax paid by households, decile 7th (2021 Census)
2021 · Statistic		 2 % PDF p.87
printed 75		 第七 330 2.0% 460 2.1% 510 2.0%
Average salaries tax + property tax paid per household per month, decile 8th (2021 Census)
2021 · Statistic		 1,280 HK$ PDF p.87
printed 75		 第八 810 4.9% 1,080 4.9% 1,280 5.2%
Share of all salaries tax + property tax paid by households, decile 8th (2021 Census)
2021 · Statistic		 5.2 % PDF p.87
printed 75		 第八 810 4.9% 1,080 4.9% 1,280 5.2%
Average salaries tax + property tax paid per household per month, decile 9th (2021 Census)
2021 · Statistic		 3,400 HK$ PDF p.87
printed 75		 第九 2,420 14.6% 2,960 13.4% 3,400 13.7%
Share of all salaries tax + property tax paid by households, decile 9th (2021 Census)
2021 · Statistic		 13.7 % PDF p.87
printed 75		 第九 2,420 14.6% 2,960 13.4% 3,400 13.7%
Average salaries tax + property tax paid per household per month, decile 10th (highest) (2021 Census)
2021 · Statistic		 19,290 HK$ PDF p.87
printed 75		 第十（最高） 12,780 77.3% 17,310 78.0% 19,290 77.6%
Share of all salaries tax + property tax paid by households, decile 10th (highest) (2021 Census)
2021 · Statistic		 77.6 % PDF p.87
printed 75		 第十（最高） 12,780 77.3% 17,310 78.0% 19,290 77.6%
Estimates for the year ending 31 March 2027 – Volume I – Head 122 — Hong Kong Police Force (Controlling Officer’s Report, Details of Expenditure by Subhead, Commitments) (32)

https://www.budget.gov.hk/2026/eng/pdf/head122.pdf

Figure As printed Page Quote
Hong Kong Police Force — non-directorate posts (31 March 2026)
2025-26 · Revised estimate		 37 716 PDF p.1
printed 617		 37 716 non-directorate posts as at 31 March 2026 reducing by 1 335 posts to 36 381 posts as at
Hong Kong Police Force — non-directorate posts (31 March 2027)
2026-27 · Estimate		 36 381 PDF p.1
printed 617		 37 716 non-directorate posts as at 31 March 2026 reducing by 1 335 posts to 36 381 posts as at
Hong Kong Police Force — net change in non-directorate posts in 2026-27
2026-27 · Estimate		 1 335 PDF p.1
printed 617		 37 716 non-directorate posts as at 31 March 2026 reducing by 1 335 posts to 36 381 posts as at
Hong Kong Police Force — directorate posts (31 March 2026 and 2027)
2026-27 · Estimate		 77 PDF p.1
printed 617		 In addition, there will be an estimated 77 directorate posts as at 31 March 2026 and 31 March 2027.
Hong Kong Police Force — Programme (1) Maintenance of Law and Order in the Community
2026-27 · Estimate		 11,910.4 PDF p.11
printed 627		 (1) Maintenance of Law and Order in the Community .................................................. 10,933.4 12,568.9 11,952.3 11,910.4
Hong Kong Police Force — Programme (1) Maintenance of Law and Order in the Community
2025-26 · Revised estimate		 11,952.3 PDF p.11
printed 627		 (1) Maintenance of Law and Order in the Community .................................................. 10,933.4 12,568.9 11,952.3 11,910.4
Hong Kong Police Force — Programme (1) Maintenance of Law and Order in the Community
2024-25 · Actual		 10,933.4 PDF p.11
printed 627		 (1) Maintenance of Law and Order in the Community .................................................. 10,933.4 12,568.9 11,952.3 11,910.4
Hong Kong Police Force — Programme (2) Prevention and Detection of Crime
2026-27 · Estimate		 6,237.9 PDF p.11
printed 627		 (2) Prevention and Detection of Crime ............. 6,832.8 5,965.2 6,108.9 6,237.9
Hong Kong Police Force — Programme (2) Prevention and Detection of Crime
2025-26 · Revised estimate		 6,108.9 PDF p.11
printed 627		 (2) Prevention and Detection of Crime ............. 6,832.8 5,965.2 6,108.9 6,237.9
Hong Kong Police Force — Programme (2) Prevention and Detection of Crime
2024-25 · Actual		 6,832.8 PDF p.11
printed 627		 (2) Prevention and Detection of Crime ............. 6,832.8 5,965.2 6,108.9 6,237.9
Hong Kong Police Force — Programme (3) Road Safety
2026-27 · Estimate		 2,395.6 PDF p.11
printed 627		 (3) Road Safety.................................................. 2,095.8 2,512.4 2,363.9 2,395.6
Hong Kong Police Force — Programme (3) Road Safety
2025-26 · Revised estimate		 2,363.9 PDF p.11
printed 627		 (3) Road Safety.................................................. 2,095.8 2,512.4 2,363.9 2,395.6
Hong Kong Police Force — Programme (3) Road Safety
2024-25 · Actual		 2,095.8 PDF p.11
printed 627		 (3) Road Safety.................................................. 2,095.8 2,512.4 2,363.9 2,395.6
Hong Kong Police Force — Programme (4) Operations
2026-27 · Estimate		 6,408.8 PDF p.11
printed 627		 (4) Operations .................................................... 6,701.8 7,010.0 6,135.5 6,408.8
Hong Kong Police Force — Programme (4) Operations
2025-26 · Revised estimate		 6,135.5 PDF p.11
printed 627		 (4) Operations .................................................... 6,701.8 7,010.0 6,135.5 6,408.8
Hong Kong Police Force — Programme (4) Operations
2024-25 · Actual		 6,701.8 PDF p.11
printed 627		 (4) Operations .................................................... 6,701.8 7,010.0 6,135.5 6,408.8
Hong Kong Police Force — staff by programme, Programme (1) (as at 31 March 2027)
2026-27 · Estimate		 19 107 PDF p.12
printed 628		 (19 107)
Hong Kong Police Force — share of 2026-27 provision, Programme (1)
2026-27 · Estimate		 44.2% PDF p.12
printed 628		 (44.2%)
Hong Kong Police Force — staff by programme, Programme (2) (as at 31 March 2027)
2026-27 · Estimate		 7 601 PDF p.12
printed 628		 (7 601)
Hong Kong Police Force — share of 2026-27 provision, Programme (2)
2026-27 · Estimate		 23.1% PDF p.12
printed 628		 (23.1%)
Hong Kong Police Force — staff by programme, Programme (3) (as at 31 March 2027)
2026-27 · Estimate		 3 390 PDF p.12
printed 628		 (3 390)
Hong Kong Police Force — share of 2026-27 provision, Programme (3)
2026-27 · Estimate		 8.9% PDF p.12
printed 628		 (8.9%)
Hong Kong Police Force — staff by programme, Programme (4) (as at 31 March 2027)
2026-27 · Estimate		 6 360 PDF p.12
printed 628		 (6 360)
Hong Kong Police Force — share of 2026-27 provision, Programme (4)
2026-27 · Estimate		 23.8% PDF p.12
printed 628		 (23.8%)
Hong Kong Police Force — Subhead 000 Operational expenses (recurrent)
2024-25 · Actual		 25,634,328 PDF p.14
printed 630		 000 Operational expenses .......................................... 25,634,328 26,223,449 25,241,286 25,364,481
Hong Kong Police Force — Subhead 000 Operational expenses (recurrent)
2025-26 · Revised estimate		 25,241,286 PDF p.14
printed 630		 000 Operational expenses .......................................... 25,634,328 26,223,449 25,241,286 25,364,481
Hong Kong Police Force — Subhead 000 Operational expenses (recurrent)
2026-27 · Estimate		 25,364,481 PDF p.14
printed 630		 000 Operational expenses .......................................... 25,634,328 26,223,449 25,241,286 25,364,481
Hong Kong Police Force — total Capital Account (plant, vehicles, equipment)
2024-25 · Actual		 765,045 PDF p.14
printed 630		 Total, Capital Account............................. 765,045 1,694,912 1,181,533 1,461,326
Hong Kong Police Force — total Capital Account (plant, vehicles, equipment)
2025-26 · Revised estimate		 1,181,533 PDF p.14
printed 630		 Total, Capital Account............................. 765,045 1,694,912 1,181,533 1,461,326
Hong Kong Police Force — total Capital Account (plant, vehicles, equipment)
2026-27 · Estimate		 1,461,326 PDF p.14
printed 630		 Total, Capital Account............................. 765,045 1,694,912 1,181,533 1,461,326
Hong Kong Police Force — salaries (within Subhead 000)
2025-26 · Revised estimate		 19,042,000 PDF p.15
printed 631		 - Salaries .................................................................................. 18,899,842 19,139,283 19,042,000 18,952,845
Hong Kong Police Force — salaries (within Subhead 000)
2026-27 · Estimate		 18,952,845 PDF p.15
printed 631		 - Salaries .................................................................................. 18,899,842 19,139,283 19,042,000 18,952,845
Estimates for the year ending 31 March 2027 – Volume II – Capital Works Reserve Fund: Summary of Payments by Heads (28)

https://www.budget.gov.hk/2026/eng/pdf/cwrf-00.pdf

Figure As printed Page Quote
Head 707 — New Towns and Urban Area Development
2026-27 · Estimate		 25,371,317 PDF p.1
printed 20		 707—New Towns and Urban Area Development ........................................ 299,906,600 105,267,057 22,772,985 25,371,317
Head 701 — Land Acquisition
2026-27 · Estimate		 19,973,780 PDF p.1
printed 20		 701—Land Acquisition ........................................ 5,296,890 3,804,125 20,116,605 19,973,780
Head 705 — Civil Engineering
2026-27 · Estimate		 11,756,841 PDF p.1
printed 20		 705—Civil Engineering ....................................... 153,609,300 66,561,524 12,108,697 11,756,841
Head 704 — Drainage
2026-27 · Estimate		 11,655,564 PDF p.1
printed 20		 704—Drainage ..................................................... 104,407,900 29,730,251 10,000,000 11,655,564
Head 709 — Waterworks
2026-27 · Estimate		 8,544,756 PDF p.1
printed 20		 709—Waterworks ................................................ 55,790,700 28,105,062 5,740,000 8,544,756
Head 706 — Highways
2026-27 · Estimate		 7,333,005 PDF p.1
printed 20		 706—Highways ................................................... 351,560,600 308,598,542 9,750,789 7,333,005
Head 711 — Housing
2026-27 · Estimate		 5,517,436 PDF p.1
printed 20		 711—Housing ...................................................... 59,499,000 16,687,384 12,233,245 5,517,436
Head 702 — Port and Airport Development
2026-27 · Estimate		 150 PDF p.1
printed 20		 702—Port and Airport Development ................... 287,000 275,300 110 150
Head 703 — Buildings
2026-27 · Estimate		 45,515,010 PDF p.1
printed 20		 703—Buildings .................................................... 326,783,600 127,557,117 39,106,062 45,515,010
Head 708 (part) — Capital Subventions
2026-27 · Estimate		 12,306,781 PDF p.1
printed 20		 708 (part)—Capital Subventions .......................... 113,783,000 53,784,843 13,088,999 12,306,781
Head 708 (part) — Major Systems and Equipment
2026-27 · Estimate		 1,512,117 PDF p.1
printed 20		 708 (part)—Major Systems and Equipment ......... 13,685,391 4,908,222 1,247,601 1,512,117
Head 710 — Computerisation
2026-27 · Estimate		 6,868,895 PDF p.1
printed 20		 710—Computerisation ......................................... 18,261,648 6,937,216 4,577,393 6,868,895
CWRF Heads 701–711 total (capital works, land acquisition, capital subventions, computerisation)
2026-27 · Estimate		 156,355,652 PDF p.1
printed 20		 Heads 701—711: total ................... 1,502,871,629 752,216,643 150,742,486 156,355,652
Government bonds — interest and other expenses
2026-27 · Estimate		 16,641,000 PDF p.1
printed 20		 Interest and Other Expenses# ............................... — — 10,556,000 16,641,000
Head 711 — Housing
2025-26 · Revised estimate		 12,233,245 PDF p.1
printed 20		 711—Housing ...................................................... 59,499,000 16,687,384 12,233,245 5,517,436
Head 701 — Land Acquisition
2025-26 · Revised estimate		 20,116,605 PDF p.1
printed 20		 701—Land Acquisition ........................................ 5,296,890 3,804,125 20,116,605 19,973,780
Head 702 — Port and Airport Development
2025-26 · Revised estimate		 110 PDF p.1
printed 20		 702—Port and Airport Development ................... 287,000 275,300 110 150
Head 703 — Buildings
2025-26 · Revised estimate		 39,106,062 PDF p.1
printed 20		 703—Buildings .................................................... 326,783,600 127,557,117 39,106,062 45,515,010
Head 704 — Drainage
2025-26 · Revised estimate		 10,000,000 PDF p.1
printed 20		 704—Drainage ..................................................... 104,407,900 29,730,251 10,000,000 11,655,564
Head 705 — Civil Engineering
2025-26 · Revised estimate		 12,108,697 PDF p.1
printed 20		 705—Civil Engineering ....................................... 153,609,300 66,561,524 12,108,697 11,756,841
Head 706 — Highways
2025-26 · Revised estimate		 9,750,789 PDF p.1
printed 20		 706—Highways ................................................... 351,560,600 308,598,542 9,750,789 7,333,005
Head 707 — New Towns and Urban Area Development
2025-26 · Revised estimate		 22,772,985 PDF p.1
printed 20		 707—New Towns and Urban Area Development ........................................ 299,906,600 105,267,057 22,772,985 25,371,317
Head 708 (part) — Capital Subventions
2025-26 · Revised estimate		 13,088,999 PDF p.1
printed 20		 708 (part)—Capital Subventions .......................... 113,783,000 53,784,843 13,088,999 12,306,781
Head 708 (part) — Major Systems and Equipment
2025-26 · Revised estimate		 1,247,601 PDF p.1
printed 20		 708 (part)—Major Systems and Equipment ......... 13,685,391 4,908,222 1,247,601 1,512,117
Head 709 — Waterworks
2025-26 · Revised estimate		 5,740,000 PDF p.1
printed 20		 709—Waterworks ................................................ 55,790,700 28,105,062 5,740,000 8,544,756
Head 710 — Computerisation
2025-26 · Revised estimate		 4,577,393 PDF p.1
printed 20		 710—Computerisation ......................................... 18,261,648 6,937,216 4,577,393 6,868,895
CWRF Heads 701–711 total (capital works, land acquisition, capital subventions, computerisation)
2025-26 · Revised estimate		 150,742,486 PDF p.1
printed 20		 Heads 701—711: total ................... 1,502,871,629 752,216,643 150,742,486 156,355,652
Government bonds — interest and other expenses
2025-26 · Revised estimate		 10,556,000 PDF p.1
printed 20		 Interest and Other Expenses# ............................... — — 10,556,000 16,641,000
Estimates for the year ending 31 March 2027 – Volume I: Revenue Head 9 – Loans, Reimbursements, Contributions and Other Receipts (28)

https://www.budget.gov.hk/2026/eng/pdf/head009b.pdf

Figure As printed Page Quote
Pension contributions
2026-27 · Estimate		 0.7 HK$ million PDF p.1
printed 1000		 020 Pension contributions....................................... 941 700 800 700
Recovery of salaries and staff on-costs
2026-27 · Estimate		 2,212 HK$ million PDF p.1
printed 1000		 030 Recovery of salaries and staff on-costs ............ 1,783,747 2,444,000 2,207,000 2,212,000
Light and fuel in government buildings
2026-27 · Estimate		 28 HK$ million PDF p.1
printed 1000		 040 Light and fuel in government buildings ........... 25,962 25,000 32,000 28,000
Recovery of overpayments and losses
2026-27 · Estimate		 1,244 HK$ million PDF p.1
printed 1000		 050 Recovery of overpayments and losses ............. 1,900,352 1,145,000 1,581,000 1,244,000
Other receipts
2026-27 · Estimate		 1,255 HK$ million PDF p.1
printed 1000		 090 Other receipts ................................................... 4,333,904 5,218,000 5,337,000 1,255,000
Payments by Trading Funds – transfer of statutory return and interest income
2026-27 · Estimate		 323 HK$ million PDF p.1
printed 1000		 (001) Transfer of statutory return and interest 367,391 329,000 363,000 323,000
Payments by Trading Funds – payments for "insurance" premium
2026-27 · Estimate		 4.9 HK$ million PDF p.1
printed 1000		 (002) Payments for “insurance” premium ...... 4,851 4,900 4,900 4,900
Payments by Trading Funds – reimbursements arising from policy on "insurance"
2026-27 · Estimate		 0.4 HK$ million PDF p.1
printed 1000		 arising from policy on “insurance” ....... 235 350 420 400
One-off transfer from other funds (funds outside the Government's accounts, incl. Bond Fund surplus)
2026-27 · Estimate		 52,830 HK$ million PDF p.1
printed 1000		 120 One-off transfer from other funds ................... 15,000,000 61,990,000 61,500,000 52,830,000
One-off transfer from other funds (funds outside the Government's accounts, incl. Bond Fund surplus)
2024-25 · Actual		 15,000 HK$ million PDF p.1
printed 1000		 120 One-off transfer from other funds ................... 15,000,000
Repayments of loans and advances
2024-25 · Actual		 0.001 HK$ million PDF p.1
printed 1000		 010 Repayments of loans and advances.................. 1
Pension contributions
2024-25 · Actual		 0.941 HK$ million PDF p.1
printed 1000		 020 Pension contributions....................................... 941
Recovery of salaries and staff on-costs
2024-25 · Actual		 1,783.747 HK$ million PDF p.1
printed 1000		 030 Recovery of salaries and staff on-costs ............ 1,783,747
Light and fuel in government buildings
2024-25 · Actual		 25.962 HK$ million PDF p.1
printed 1000		 040 Light and fuel in government buildings ........... 25,962
Recovery of overpayments and losses
2024-25 · Actual		 1,900.352 HK$ million PDF p.1
printed 1000		 050 Recovery of overpayments and losses ............. 1,900,352
Other receipts
2024-25 · Actual		 4,333.904 HK$ million PDF p.1
printed 1000		 090 Other receipts ................................................... 4,333,904
Payments by Trading Funds – transfer of statutory return and interest income
2024-25 · Actual		 367.391 HK$ million PDF p.1
printed 1000		 (001) Transfer of statutory return and interest 367,391
Payments by Trading Funds – payments for "insurance" premium
2024-25 · Actual		 4.851 HK$ million PDF p.1
printed 1000		 (002) Payments for “insurance” premium ...... 4,851
Payments by Trading Funds – reimbursements arising from policy on "insurance"
2024-25 · Actual		 0.235 HK$ million PDF p.1
printed 1000		 arising from policy on “insurance” ....... 235
One-off transfer from other funds (funds outside the Government's accounts, incl. Bond Fund surplus)
2025-26 · Revised estimate		 61,500 HK$ million PDF p.1
printed 1000		 120 One-off transfer from other funds ................... 15,000,000 61,990,000 61,500,000
Pension contributions
2025-26 · Revised estimate		 0.8 HK$ million PDF p.1
printed 1000		 020 Pension contributions....................................... 941 700 800
Recovery of salaries and staff on-costs
2025-26 · Revised estimate		 2,207 HK$ million PDF p.1
printed 1000		 030 Recovery of salaries and staff on-costs ............ 1,783,747 2,444,000 2,207,000
Light and fuel in government buildings
2025-26 · Revised estimate		 32 HK$ million PDF p.1
printed 1000		 040 Light and fuel in government buildings ........... 25,962 25,000 32,000
Recovery of overpayments and losses
2025-26 · Revised estimate		 1,581 HK$ million PDF p.1
printed 1000		 050 Recovery of overpayments and losses ............. 1,900,352 1,145,000 1,581,000
Other receipts
2025-26 · Revised estimate		 5,337 HK$ million PDF p.1
printed 1000		 090 Other receipts ................................................... 4,333,904 5,218,000 5,337,000
Payments by Trading Funds – transfer of statutory return and interest income
2025-26 · Revised estimate		 363 HK$ million PDF p.1
printed 1000		 (001) Transfer of statutory return and interest 367,391 329,000 363,000
Payments by Trading Funds – payments for "insurance" premium
2025-26 · Revised estimate		 4.9 HK$ million PDF p.1
printed 1000		 (002) Payments for “insurance” premium ...... 4,851 4,900 4,900
Payments by Trading Funds – reimbursements arising from policy on "insurance"
2025-26 · Revised estimate		 0.42 HK$ million PDF p.1
printed 1000		 arising from policy on “insurance” ....... 235 350 420
Estimates for the year ending 31 March 2027 – Volume I: Revenue Head 3 – Internal Revenue (26)

https://www.budget.gov.hk/2026/eng/pdf/head003b.pdf

Figure As printed Page Quote
Salaries tax
2026-27 · Estimate		 98,000 HK$ million PDF p.1
printed 992		 (050) Salaries tax ............................................. 88,878,791 96,470,000 97,000,000 98,000,000†
Profits tax
2026-27 · Estimate		 210,000 HK$ million PDF p.1
printed 992		 (020) Profits tax ............................................... 177,687,849 192,200,000 209,000,000 210,000,000†
Stamp duties
2026-27 · Estimate		 101,000 HK$ million PDF p.1
printed 992		 070 Stamp duties..................................................... 63,880,244 67,585,000 99,500,000 101,000,000^
Personal assessment
2026-27 · Estimate		 9,000 HK$ million PDF p.1
printed 992		 (030) Personal assessment ............................... 8,223,258 8,280,000 8,900,000 9,000,000†
Property tax
2026-27 · Estimate		 4,200 HK$ million PDF p.1
printed 992		 (040) Property tax ............................................ 3,983,656 4,200,000 4,100,000 4,200,000
Bets and sweeps tax
2026-27 · Estimate		 28,700 HK$ million PDF p.1
printed 992		 010 Bets and sweeps tax ......................................... 28,511,716 28,390,000 28,100,000 28,700,000
Estate duty
2026-27 · Estimate		 100 HK$ million PDF p.1
printed 992		 050 Estate duty ....................................................... 10,064 8,000 8,000 100,000
Hotel accommodation tax
2026-27 · Estimate		 800 HK$ million PDF p.1
printed 992		 060 Hotel accommodation tax ................................ — 970,000 770,000 800,000
Air passenger departure tax
2026-27 · Estimate		 4,396 HK$ million PDF p.1
printed 992		 080 Air passenger departure tax ............................. 2,279,277 3,417,000 3,066,000 4,396,000
Profits tax
2024-25 · Actual		 177,687.849 HK$ million PDF p.1
printed 992		 (020) Profits tax ............................................... 177,687,849
Salaries tax
2024-25 · Actual		 88,878.791 HK$ million PDF p.1
printed 992		 (050) Salaries tax ............................................. 88,878,791
Personal assessment
2024-25 · Actual		 8,223.258 HK$ million PDF p.1
printed 992		 (030) Personal assessment ............................... 8,223,258
Property tax
2024-25 · Actual		 3,983.656 HK$ million PDF p.1
printed 992		 (040) Property tax ............................................ 3,983,656
Stamp duties
2024-25 · Actual		 63,880.244 HK$ million PDF p.1
printed 992		 070 Stamp duties..................................................... 63,880,244
Bets and sweeps tax
2024-25 · Actual		 28,511.716 HK$ million PDF p.1
printed 992		 010 Bets and sweeps tax ......................................... 28,511,716
Estate duty
2024-25 · Actual		 10.064 HK$ million PDF p.1
printed 992		 050 Estate duty ....................................................... 10,064
Air passenger departure tax
2024-25 · Actual		 2,279.277 HK$ million PDF p.1
printed 992		 080 Air passenger departure tax ............................. 2,279,277
Profits tax
2025-26 · Revised estimate		 209,000 HK$ million PDF p.1
printed 992		 (020) Profits tax ............................................... 177,687,849 192,200,000 209,000,000
Salaries tax
2025-26 · Revised estimate		 97,000 HK$ million PDF p.1
printed 992		 (050) Salaries tax ............................................. 88,878,791 96,470,000 97,000,000
Personal assessment
2025-26 · Revised estimate		 8,900 HK$ million PDF p.1
printed 992		 (030) Personal assessment ............................... 8,223,258 8,280,000 8,900,000
Property tax
2025-26 · Revised estimate		 4,100 HK$ million PDF p.1
printed 992		 (040) Property tax ............................................ 3,983,656 4,200,000 4,100,000
Stamp duties
2025-26 · Revised estimate		 99,500 HK$ million PDF p.1
printed 992		 070 Stamp duties..................................................... 63,880,244 67,585,000 99,500,000
Bets and sweeps tax
2025-26 · Revised estimate		 28,100 HK$ million PDF p.1
printed 992		 010 Bets and sweeps tax ......................................... 28,511,716 28,390,000 28,100,000
Estate duty
2025-26 · Revised estimate		 8 HK$ million PDF p.1
printed 992		 050 Estate duty ....................................................... 10,064 8,000 8,000
Hotel accommodation tax
2025-26 · Revised estimate		 770 HK$ million PDF p.1
printed 992		 060 Hotel accommodation tax ................................ — 970,000 770,000
Air passenger departure tax
2025-26 · Revised estimate		 3,066 HK$ million PDF p.1
printed 992		 080 Air passenger departure tax ............................. 2,279,277 3,417,000 3,066,000
Estimates for the year ending 31 March 2027 – Volume II – Capital Works Reserve Fund: Head 707 — New Towns and Urban Area Development (26)

https://www.budget.gov.hk/2026/eng/pdf/cwrf-07.pdf

Figure As printed Page Quote
CWRF 7747CL: Advance site formation and engineering infrastructure works at Kwu Tung North new development area and Fanling North new development area
2026-27 · Estimate		 843,025 PDF p.2
printed 53		 7747CL Advance site formation and engineering infrastructure works at Kwu Tung North new development area and Fanling North new development area .....................................17,320,100 10,728,987 2,361,064 843,025
CWRF 7747CL: approved project estimate — Advance site formation and engineering infrastructure works at Kwu Tung North new development area and Fanling North new development area
2026-27 · Estimate		 17,320,100 PDF p.2
printed 53		 7747CL Advance site formation and engineering infrastructure works at Kwu Tung North new development area and Fanling North new development area .....................................17,320,100 10,728,987 2,361,064 843,025
CWRF 7763CL: Integrated Basement for West Kowloon Cultural District— remaining works
2026-27 · Estimate		 1,335,170 PDF p.2
printed 53		 7763CL Integrated Basement for West Kowloon Cultural District— remaining works.......................................17,472,300 3,306,306 907,963 1,335,170
CWRF 7763CL: approved project estimate — Integrated Basement for West Kowloon Cultural District— remaining works
2026-27 · Estimate		 17,472,300 PDF p.2
printed 53		 7763CL Integrated Basement for West Kowloon Cultural District— remaining works.......................................17,472,300 3,306,306 907,963 1,335,170
CWRF 7787CL: Hung Shui Kiu/Ha Tsuen New Development Area advance works phase 3—site formation and engineering infrastructure
2026-27 · Estimate		 671,182 PDF p.3
printed 54		 7787CL Hung Shui Kiu/Ha Tsuen New Development Area advance works phase 3—site formation and engineering infrastructure ........................ 5,674,800 81,302 355,725 671,182
CWRF 7787CL: approved project estimate — Hung Shui Kiu/Ha Tsuen New Development Area advance works phase 3—site formation and engineering infrastructure
2026-27 · Estimate		 5,674,800 PDF p.3
printed 54		 7787CL Hung Shui Kiu/Ha Tsuen New Development Area advance works phase 3—site formation and engineering infrastructure ........................ 5,674,800 81,302 355,725 671,182
CWRF 7828CL: Remaining phase of site formation and engineering infrastructure works at Kwu Tung North New Development Area and Fanling North New Development Area— construction
2026-27 · Estimate		 3,972,100 PDF p.4
printed 55		 7828CL Remaining phase of site formation and engineering infrastructure works at Kwu Tung North New Development Area and Fanling North New Development Area— construction ..............................................30,167,900 361,432 1,255,841 3,972,100
CWRF 7829CL: Hung Shui Kiu/Ha Tsuen New Development Area stage 2 works— site formation and engineering infrastructure
2026-27 · Estimate		 2,344,772 PDF p.4
printed 55		 7829CL Hung Shui Kiu/Ha Tsuen New Development Area stage 2 works— site formation and engineering infrastructure ............................................20,272,000 270,396 835,465 2,344,772
CWRF 7828CL: approved project estimate — Remaining phase of site formation and engineering infrastructure works at Kwu Tung North New Development Area and Fanling North New Development Area— construction
2026-27 · Estimate		 30,167,900 PDF p.4
printed 55		 7828CL Remaining phase of site formation and engineering infrastructure works at Kwu Tung North New Development Area and Fanling North New Development Area— construction ..............................................30,167,900 361,432 1,255,841 3,972,100
CWRF 7829CL: approved project estimate — Hung Shui Kiu/Ha Tsuen New Development Area stage 2 works— site formation and engineering infrastructure
2026-27 · Estimate		 20,272,000 PDF p.4
printed 55		 7829CL Hung Shui Kiu/Ha Tsuen New Development Area stage 2 works— site formation and engineering infrastructure ............................................20,272,000 270,396 835,465 2,344,772
CWRF 7856CL: Development of the Loop—Main Works Package 1—site formation and infrastructure works
2026-27 · Estimate		 1,385,640 PDF p.5
printed 56		 7856CL Development of the Loop—Main Works Package 1—site formation and infrastructure works ..........................13,217,300 2,886,370 1,792,000 1,385,640
CWRF 7856CL: approved project estimate — Development of the Loop—Main Works Package 1—site formation and infrastructure works
2026-27 · Estimate		 13,217,300 PDF p.5
printed 56		 7856CL Development of the Loop—Main Works Package 1—site formation and infrastructure works ..........................13,217,300 2,886,370 1,792,000 1,385,640
CWRF 7859CL: Tung Chung New Town Extension— site formation and infrastructure works
2026-27 · Estimate		 2,545,000 PDF p.5
printed 56		 7859CL Tung Chung New Town Extension— site formation and infrastructure works........................................................19,332,900 9,191,030 3,655,438 2,545,000
CWRF 7859CL: approved project estimate — Tung Chung New Town Extension— site formation and infrastructure works
2026-27 · Estimate		 19,332,900 PDF p.5
printed 56		 7859CL Tung Chung New Town Extension— site formation and infrastructure works........................................................19,332,900 9,191,030 3,655,438 2,545,000
CWRF 7899CL: Phase 1 Stage 1 works of San Tin Technopole—site formation and engineering infrastructure
2026-27 · Estimate		 1,316,430 PDF p.6
printed 57		 7899CL Phase 1 Stage 1 works of San Tin Technopole—site formation and engineering infrastructure ........................27,175,100 17,825 381,568 1,316,430
CWRF 7899CL: approved project estimate — Phase 1 Stage 1 works of San Tin Technopole—site formation and engineering infrastructure
2026-27 · Estimate		 27,175,100 PDF p.6
printed 57		 7899CL Phase 1 Stage 1 works of San Tin Technopole—site formation and engineering infrastructure ........................27,175,100 17,825 381,568 1,316,430
CWRF 7898CL: Tung Chung New Town Extension— Site Formation and Infrastructure Works (Second Phase)
2026-27 · Estimate		 1,353,440 PDF p.6
printed 57		 7898CL Tung Chung New Town Extension— Site Formation and Infrastructure Works (Second Phase) ............................. 4,758,100 — 188,120 1,353,440
CWRF 7872CL: Yuen Long South development— stage 2A works—site formation and engineering infrastructure and stages 2B and 3 works—detailed design and site investigation
2026-27 · Estimate		 1,147,960 PDF p.6
printed 57		 7872CL Yuen Long South development— stage 2A works—site formation and engineering infrastructure and stages 2B and 3 works—detailed design and site investigation .................... 4,994,400 1,055,008 855,218 1,147,960
CWRF 7898CL: approved project estimate — Tung Chung New Town Extension— Site Formation and Infrastructure Works (Second Phase)
2026-27 · Estimate		 4,758,100 PDF p.6
printed 57		 7898CL Tung Chung New Town Extension— Site Formation and Infrastructure Works (Second Phase) ............................. 4,758,100 — 188,120 1,353,440
CWRF 7872CL: approved project estimate — Yuen Long South development— stage 2A works—site formation and engineering infrastructure and stages 2B and 3 works—detailed design and site investigation
2026-27 · Estimate		 4,994,400 PDF p.6
printed 57		 7872CL Yuen Long South development— stage 2A works—site formation and engineering infrastructure and stages 2B and 3 works—detailed design and site investigation .................... 4,994,400 1,055,008 855,218 1,147,960
Head 707 New Towns — Civil Engineering—Land development (sub-total; incl. Northern Metropolis new development areas)
2025-26 · Revised estimate		 17,023,861 PDF p.7
printed 58		 Sub-total .............................................. 249,028,800 71,329,711 17,023,861 20,751,129
Head 707 New Towns — Civil Engineering—Land development (sub-total; incl. Northern Metropolis new development areas)
2026-27 · Estimate		 20,751,129 PDF p.7
printed 58		 Sub-total .............................................. 249,028,800 71,329,711 17,023,861 20,751,129
CWRF 7785TH: Trunk Road T2 and Cha Kwo Ling Tunnel—construction
2026-27 · Estimate		 1,650,000 PDF p.7
printed 58		 7785TH Trunk Road T2 and Cha Kwo Ling Tunnel—construction ..............................16,017,000 9,335,062 2,941,516 1,650,000
CWRF 7705TH: Trunk Road T4 in Sha Tin
2026-27 · Estimate		 1,437,500 PDF p.7
printed 58		 7705TH Trunk Road T4 in Sha Tin ............................ 6,810,000 149,840 866,519 1,437,500
CWRF 7785TH: approved project estimate — Trunk Road T2 and Cha Kwo Ling Tunnel—construction
2026-27 · Estimate		 16,017,000 PDF p.7
printed 58		 7785TH Trunk Road T2 and Cha Kwo Ling Tunnel—construction ..............................16,017,000 9,335,062 2,941,516 1,650,000
CWRF 7705TH: approved project estimate — Trunk Road T4 in Sha Tin
2026-27 · Estimate		 6,810,000 PDF p.7
printed 58		 7705TH Trunk Road T4 in Sha Tin ............................ 6,810,000 149,840 866,519 1,437,500
IRD PAM 61(e) Allowances, Deductions and Tax Rate Table (Salaries Tax / Personal Assessment), August 2026 (24)

https://www.ird.gov.hk/eng/pdf/pam61e.pdf

Figure As printed Page Quote
Progressive band 1 width (net chargeable income) (YA2025/26)
YA2025/26 · Actual		 50,000 HK$ PDF p.1
printed PAM 61(e)		 On the First 50,000 2% 1,000 50,000 2% 1,000
Progressive band 1 marginal rate (YA2025/26)
YA2025/26 · Actual		 2 % PDF p.1
printed PAM 61(e)		 On the First 50,000 2% 1,000 50,000 2% 1,000
Progressive band 2 width (net chargeable income) (YA2025/26)
YA2025/26 · Actual		 50,000 HK$ PDF p.1
printed PAM 61(e)		 On the Next 50,000 6% 3,000 50,000 6% 3,000
Progressive band 2 marginal rate (YA2025/26)
YA2025/26 · Actual		 6 % PDF p.1
printed PAM 61(e)		 On the Next 50,000 6% 3,000 50,000 6% 3,000
Progressive band 3 width (net chargeable income) (YA2025/26)
YA2025/26 · Actual		 50,000 HK$ PDF p.1
printed PAM 61(e)		 On the Next 50,000 10% 5,000 50,000 10% 5,000
Progressive band 3 marginal rate (YA2025/26)
YA2025/26 · Actual		 10 % PDF p.1
printed PAM 61(e)		 On the Next 50,000 10% 5,000 50,000 10% 5,000
Progressive band 4 width (net chargeable income) (YA2025/26)
YA2025/26 · Actual		 50,000 HK$ PDF p.1
printed PAM 61(e)		 On the Next 50,000 14% 7,000 50,000 14% 7,000
Progressive band 4 marginal rate (YA2025/26)
YA2025/26 · Actual		 14 % PDF p.1
printed PAM 61(e)		 On the Next 50,000 14% 7,000 50,000 14% 7,000
Progressive rate on remainder above $200,000 net chargeable income (YA2025/26)
YA2025/26 · Actual		 17 % PDF p.1
printed PAM 61(e)		 Remainder 17% 17%
Two-tiered standard rate threshold (net income) (YA2025/26)
YA2025/26 · Actual		 5,000,000 HK$ PDF p.1
printed PAM 61(e)		 On the first $5,000,000 of net income - 15%
Standard rate on first $5,000,000 of net income (YA2025/26)
YA2025/26 · Actual		 15 % PDF p.1
printed PAM 61(e)		 On the first $5,000,000 of net income - 15%
Standard rate on net income above $5,000,000 (YA2025/26)
YA2025/26 · Actual		 16 % PDF p.1
printed PAM 61(e)		 Remainder - 16%
Progressive band 1 width (net chargeable income) (YA2026/27)
YA2026/27 · Actual		 50,000 HK$ PDF p.1
printed PAM 61(e)		 On the First 50,000 2% 1,000 50,000 2% 1,000
Progressive band 1 marginal rate (YA2026/27)
YA2026/27 · Actual		 2 % PDF p.1
printed PAM 61(e)		 On the First 50,000 2% 1,000 50,000 2% 1,000
Progressive band 2 width (net chargeable income) (YA2026/27)
YA2026/27 · Actual		 50,000 HK$ PDF p.1
printed PAM 61(e)		 On the Next 50,000 6% 3,000 50,000 6% 3,000
Progressive band 2 marginal rate (YA2026/27)
YA2026/27 · Actual		 6 % PDF p.1
printed PAM 61(e)		 On the Next 50,000 6% 3,000 50,000 6% 3,000
Progressive band 3 width (net chargeable income) (YA2026/27)
YA2026/27 · Actual		 50,000 HK$ PDF p.1
printed PAM 61(e)		 On the Next 50,000 10% 5,000 50,000 10% 5,000
Progressive band 3 marginal rate (YA2026/27)
YA2026/27 · Actual		 10 % PDF p.1
printed PAM 61(e)		 On the Next 50,000 10% 5,000 50,000 10% 5,000
Progressive band 4 width (net chargeable income) (YA2026/27)
YA2026/27 · Actual		 50,000 HK$ PDF p.1
printed PAM 61(e)		 On the Next 50,000 14% 7,000 50,000 14% 7,000
Progressive band 4 marginal rate (YA2026/27)
YA2026/27 · Actual		 14 % PDF p.1
printed PAM 61(e)		 On the Next 50,000 14% 7,000 50,000 14% 7,000
Progressive rate on remainder above $200,000 net chargeable income (YA2026/27)
YA2026/27 · Actual		 17 % PDF p.1
printed PAM 61(e)		 Remainder 17% 17%
Two-tiered standard rate threshold (net income) (YA2026/27)
YA2026/27 · Actual		 5,000,000 HK$ PDF p.1
printed PAM 61(e)		 On the first $5,000,000 of net income - 15%
Standard rate on first $5,000,000 of net income (YA2026/27)
YA2026/27 · Actual		 15 % PDF p.1
printed PAM 61(e)		 On the first $5,000,000 of net income - 15%
Standard rate on net income above $5,000,000 (YA2026/27)
YA2026/27 · Actual		 16 % PDF p.1
printed PAM 61(e)		 Remainder - 16%
Estimates for the year ending 31 March 2027 – Volume I – Head 37 — Department of Health (Controlling Officer’s Report, Details of Expenditure by Subhead, Commitments) (24)

https://www.budget.gov.hk/2026/eng/pdf/head037.pdf

Figure As printed Page Quote
Department of Health — Programme (1) Statutory Functions
2026-27 · Estimate		 2,019.2 PDF p.13
printed 170		 (1) Statutory Functions ............................... 1,558.1 1,986.4 1,877.5 2,019.2
Department of Health — Programme (1) Statutory Functions
2025-26 · Revised estimate		 1,877.5 PDF p.13
printed 170		 (1) Statutory Functions ............................... 1,558.1 1,986.4 1,877.5 2,019.2
Department of Health — Programme (1) Statutory Functions
2024-25 · Actual		 1,558.1 PDF p.13
printed 170		 (1) Statutory Functions ............................... 1,558.1 1,986.4 1,877.5 2,019.2
Department of Health — Programme (2) Disease Prevention
2026-27 · Estimate		 8,290.9 PDF p.13
printed 170		 (2) Disease Prevention ................................ 7,362.8 8,384.2 7,793.7 8,290.9
Department of Health — Programme (2) Disease Prevention
2025-26 · Revised estimate		 7,793.7 PDF p.13
printed 170		 (2) Disease Prevention ................................ 7,362.8 8,384.2 7,793.7 8,290.9
Department of Health — Programme (2) Disease Prevention
2024-25 · Actual		 7,362.8 PDF p.13
printed 170		 (2) Disease Prevention ................................ 7,362.8 8,384.2 7,793.7 8,290.9
Department of Health — Programme (3) Health Promotion
2026-27 · Estimate		 584.4 PDF p.13
printed 170		 (3) Health Promotion .................................. 496.7 593.5 577.1 584.4
Department of Health — Programme (3) Health Promotion
2025-26 · Revised estimate		 577.1 PDF p.13
printed 170		 (3) Health Promotion .................................. 496.7 593.5 577.1 584.4
Department of Health — Programme (3) Health Promotion
2024-25 · Actual		 496.7 PDF p.13
printed 170		 (3) Health Promotion .................................. 496.7 593.5 577.1 584.4
Department of Health — Programme (4) Curative Care
2026-27 · Estimate		 1,310.2 PDF p.13
printed 170		 (4) Curative Care ........................................ 1,315.2 1,380.0 1,273.1 1,310.2
Department of Health — Programme (4) Curative Care
2025-26 · Revised estimate		 1,273.1 PDF p.13
printed 170		 (4) Curative Care ........................................ 1,315.2 1,380.0 1,273.1 1,310.2
Department of Health — Programme (4) Curative Care
2024-25 · Actual		 1,315.2 PDF p.13
printed 170		 (4) Curative Care ........................................ 1,315.2 1,380.0 1,273.1 1,310.2
Department of Health — Programme (5) Rehabilitation
2026-27 · Estimate		 193.0 PDF p.13
printed 170		 (5) Rehabilitation ........................................ 166.2 202.3 184.2 193.0
Department of Health — Programme (5) Rehabilitation
2025-26 · Revised estimate		 184.2 PDF p.13
printed 170		 (5) Rehabilitation ........................................ 166.2 202.3 184.2 193.0
Department of Health — Programme (5) Rehabilitation
2024-25 · Actual		 166.2 PDF p.13
printed 170		 (5) Rehabilitation ........................................ 166.2 202.3 184.2 193.0
Department of Health — Programme (6) Treatment of Drug Abusers
2026-27 · Estimate		 218.6 PDF p.13
printed 170		 (6) Treatment of Drug Abusers................... 210.0 219.3 212.7 218.6
Department of Health — Programme (6) Treatment of Drug Abusers
2025-26 · Revised estimate		 212.7 PDF p.13
printed 170		 (6) Treatment of Drug Abusers................... 210.0 219.3 212.7 218.6
Department of Health — Programme (6) Treatment of Drug Abusers
2024-25 · Actual		 210.0 PDF p.13
printed 170		 (6) Treatment of Drug Abusers................... 210.0 219.3 212.7 218.6
Department of Health — Programme (7) Medical and Dental Treatment for Civil Servants
2026-27 · Estimate		 3,079.9 PDF p.13
printed 170		 (7) Medical and Dental Treatment for Civil Servants ........................................ 2,547.4 2,923.7 2,630.5 3,079.9
Department of Health — Programme (7) Medical and Dental Treatment for Civil Servants
2025-26 · Revised estimate		 2,630.5 PDF p.13
printed 170		 (7) Medical and Dental Treatment for Civil Servants ........................................ 2,547.4 2,923.7 2,630.5 3,079.9
Department of Health — Programme (7) Medical and Dental Treatment for Civil Servants
2024-25 · Actual		 2,547.4 PDF p.13
printed 170		 (7) Medical and Dental Treatment for Civil Servants ........................................ 2,547.4 2,923.7 2,630.5 3,079.9
Department of Health — Programme (8) Personnel Management of Civil Servants Working in Hospital Authority
2026-27 · Estimate		 11.5 PDF p.13
printed 170		 (8) Personnel Management of Civil Servants Working in Hospital Authority ............................................... 11.7 11.5 11.5 11.5
Department of Health — Programme (8) Personnel Management of Civil Servants Working in Hospital Authority
2025-26 · Revised estimate		 11.5 PDF p.13
printed 170		 (8) Personnel Management of Civil Servants Working in Hospital Authority ............................................... 11.7 11.5 11.5 11.5
Department of Health — Programme (8) Personnel Management of Civil Servants Working in Hospital Authority
2024-25 · Actual		 11.7 PDF p.13
printed 170		 (8) Personnel Management of Civil Servants Working in Hospital Authority ............................................... 11.7 11.5 11.5 11.5
Inland Revenue Department Annual Report 2024-25 (23)

https://www.ird.gov.hk/dar/2024-25/table/en/ar_2425.pdf

Figure As printed Page Quote
Salaries taxpayers (YA2023/24)
YA2023/24 · Statistic		 1,965,135 PDF p.11
printed 9		 Total number of taxpayers 1,833,827 1,965,135
Total final salaries tax assessed (YA2023/24)
YA2023/24 · Statistic		 88,973 HK$ million PDF p.11
printed 9		 Total final tax assessed ($m) 83,079 88,973
Salaries taxpayers charged at standard rate (YA2023/24)
YA2023/24 · Statistic		 26,719 PDF p.11
printed 9		 Standard rate taxpayers 26,919 26,719
Standard-rate taxpayers as % of all salaries taxpayers (YA2023/24)
YA2023/24 · Statistic		 1.4 % PDF p.11
printed 9		 Percentage 1.5% 1.4%
Share of final salaries tax paid by standard-rate taxpayers (YA2023/24)
YA2023/24 · Statistic		 27.8 % PDF p.11
printed 9		 Percentage 30.8% 27.8%
Number of salaries taxpayers, annual income $132,001 - 200,000 (YA2023/24)
YA2023/24 · Statistic		 156,017 PDF p.60
printed 58		 132,001 - 200,000 156,017 7.94 0 26,813,546 20,710,082 25,395 79,750 43,820 1,978 487,366 31,665 14,379 76,615 28,123 5,314,373 0 0.00 0
Number of salaries taxpayers, annual income $200,001 - 300,000 (YA2023/24)
YA2023/24 · Statistic		 419,305 PDF p.60
printed 58		 200,001 - 300,000 419,305 21.34 912 105,820,457 63,445,719 320,604 365,883 738,070 31,105 2,505,187 208,741 311,125 354,195 636,997 36,902,831 668,374 0.75 1,594
Final salaries tax (HK$ million; printed in HK$'000), annual income $132,001 - 200,000 (YA2023/24)
YA2023/24 · Statistic		 0 HK$ million PDF p.60
printed 58		 132,001 - 200,000 156,017 7.94 0 26,813,546 20,710,082 25,395 79,750 43,820 1,978 487,366 31,665 14,379 76,615 28,123 5,314,373 0 0.00 0
Final salaries tax (HK$ million; printed in HK$'000), annual income $200,001 - 300,000 (YA2023/24)
YA2023/24 · Statistic		 668.374 HK$ million PDF p.60
printed 58		 200,001 - 300,000 419,305 21.34 912 105,820,457 63,445,719 320,604 365,883 738,070 31,105 2,505,187 208,741 311,125 354,195 636,997 36,902,831 668,374 0.75 1,594
Number of salaries taxpayers, annual income $1,000,001 - 1,500,000 (YA2023/24)
YA2023/24 · Statistic		 127,376 PDF p.60
printed 58		 1,000,001 - 1,500,000 127,376 6.48 9,250 153,177,690 41,249,747 282,817 1,108,247 2,945,203 87,518 1,665,928 650,238 2,413,241 357,760 870,146 101,546,845 14,592,239 16.41 114,560
Number of salaries taxpayers, annual income $1,500,001 - 2,000,000 (YA2023/24)
YA2023/24 · Statistic		 48,701 PDF p.60
printed 58		 1,500,001 - 2,000,000 48,701 2.48 2,553 83,349,090 16,037,265 92,880 563,962 1,144,540 37,230 609,890 289,665 1,002,120 129,452 323,503 63,118,583 9,707,467 10.91 199,328
Number of salaries taxpayers, annual income $2,000,001 - 3,000,000 (YA2023/24)
YA2023/24 · Statistic		 35,216 PDF p.60
printed 58		 2,000,001 - 3,000,000 35,216 1.79 1,497 84,202,394 10,536,295 70,176 557,583 778,081 21,297 414,924 222,937 675,299 81,018 236,322 70,608,462 11,024,041 12.39 313,041
Number of salaries taxpayers, annual income $3,000,001 - 5,000,000 (YA2023/24)
YA2023/24 · Statistic		 17,244 PDF p.60
printed 58		 3,000,001 - 5,000,000 17,244 0.88 465 64,613,488 3,741,322 24,849 416,288 320,701 8,073 195,507 111,281 282,233 32,903 116,454 59,363,877 9,184,634 10.32 532,628
Number of salaries taxpayers, annual income $5,000,001 - 7,500,000 (YA2023/24)
YA2023/24 · Statistic		 5,102 PDF p.60
printed 58		 5,000,001 - 7,500,000 5,102 0.26 57 30,586,108 348,743 5,432 201,105 85,883 2,416 57,405 26,920 66,693 8,223 31,507 29,751,781 4,490,518 5.05 880,149
Number of salaries taxpayers, annual income $7,500,001 - 10,000,000 (YA2023/24)
YA2023/24 · Statistic		 1,988 PDF p.60
printed 58		 7,500,001 - 10,000,000 1,988 0.10 5 17,027,439 6,389 1,961 114,134 30,010 510 21,660 8,850 23,099 3,371 13,713 16,803,742 2,515,396 2.83 1,265,290
Number of salaries taxpayers, annual income $10,000,001 & over (YA2023/24)
YA2023/24 · Statistic		 2,899 PDF p.60
printed 58		 10,000,001 & over 2,899 0.15 5 67,470,533 0 2,194 526,517 37,983 736 31,687 9,087 25,717 3,504 23,215 66,809,893 10,012,789 11.25 3,453,877
Final salaries tax (HK$ million; printed in HK$'000), annual income $1,000,001 - 1,500,000 (YA2023/24)
YA2023/24 · Statistic		 14,592.239 HK$ million PDF p.60
printed 58		 1,000,001 - 1,500,000 127,376 6.48 9,250 153,177,690 41,249,747 282,817 1,108,247 2,945,203 87,518 1,665,928 650,238 2,413,241 357,760 870,146 101,546,845 14,592,239 16.41 114,560
Final salaries tax (HK$ million; printed in HK$'000), annual income $1,500,001 - 2,000,000 (YA2023/24)
YA2023/24 · Statistic		 9,707.467 HK$ million PDF p.60
printed 58		 1,500,001 - 2,000,000 48,701 2.48 2,553 83,349,090 16,037,265 92,880 563,962 1,144,540 37,230 609,890 289,665 1,002,120 129,452 323,503 63,118,583 9,707,467 10.91 199,328
Final salaries tax (HK$ million; printed in HK$'000), annual income $2,000,001 - 3,000,000 (YA2023/24)
YA2023/24 · Statistic		 11,024.041 HK$ million PDF p.60
printed 58		 2,000,001 - 3,000,000 35,216 1.79 1,497 84,202,394 10,536,295 70,176 557,583 778,081 21,297 414,924 222,937 675,299 81,018 236,322 70,608,462 11,024,041 12.39 313,041
Final salaries tax (HK$ million; printed in HK$'000), annual income $3,000,001 - 5,000,000 (YA2023/24)
YA2023/24 · Statistic		 9,184.634 HK$ million PDF p.60
printed 58		 3,000,001 - 5,000,000 17,244 0.88 465 64,613,488 3,741,322 24,849 416,288 320,701 8,073 195,507 111,281 282,233 32,903 116,454 59,363,877 9,184,634 10.32 532,628
Final salaries tax (HK$ million; printed in HK$'000), annual income $5,000,001 - 7,500,000 (YA2023/24)
YA2023/24 · Statistic		 4,490.518 HK$ million PDF p.60
printed 58		 5,000,001 - 7,500,000 5,102 0.26 57 30,586,108 348,743 5,432 201,105 85,883 2,416 57,405 26,920 66,693 8,223 31,507 29,751,781 4,490,518 5.05 880,149
Final salaries tax (HK$ million; printed in HK$'000), annual income $7,500,001 - 10,000,000 (YA2023/24)
YA2023/24 · Statistic		 2,515.396 HK$ million PDF p.60
printed 58		 7,500,001 - 10,000,000 1,988 0.10 5 17,027,439 6,389 1,961 114,134 30,010 510 21,660 8,850 23,099 3,371 13,713 16,803,742 2,515,396 2.83 1,265,290
Final salaries tax (HK$ million; printed in HK$'000), annual income $10,000,001 & over (YA2023/24)
YA2023/24 · Statistic		 10,012.789 HK$ million PDF p.60
printed 58		 10,000,001 & over 2,899 0.15 5 67,470,533 0 2,194 526,517 37,983 736 31,687 9,087 25,717 3,504 23,215 66,809,893 10,012,789 11.25 3,453,877
Estimates for the year ending 31 March 2027 – Volume I: Summary of Revenue Estimates (21)

https://www.budget.gov.hk/2026/eng/pdf/sumrev_p_e.pdf

Figure As printed Page Quote
General Rates
2026-27 · Estimate		 35,183 HK$ million PDF p.2
printed 989		 2 General Rates ........................................... 32,723,501 36,165,000 36,516,000 35,183,000
Duties
2026-27 · Estimate		 8,358.7 HK$ million PDF p.2
printed 989		 1 Duties ....................................................... 7,330,571 6,430,600 8,116,000 8,358,700
Motor Vehicle Taxes
2026-27 · Estimate		 8,880 HK$ million PDF p.2
printed 989		 4 Motor Vehicle Taxes ............................... 4,744,736 4,821,000 4,890,000 8,880,000
Utilities
2026-27 · Estimate		 3,492.66 HK$ million PDF p.2
printed 989		 10 Utilities .................................................... 4,123,563 4,206,780 4,012,190 3,492,660
Fees and Charges
2026-27 · Estimate		 18,698 HK$ million PDF p.2
printed 989		 11 Fees and Charges ..................................... 17,874,617 19,137,000 18,559,000 18,698,000
Fines, Forfeitures and Penalties
2026-27 · Estimate		 1,972.83 HK$ million PDF p.2
printed 989		 5 Fines, Forfeitures and Penalties ............... 2,011,426 1,716,630 2,158,830 1,972,830
Royalties and Concessions
2026-27 · Estimate		 5,964.8 HK$ million PDF p.2
printed 989		 6 Royalties and Concessions ...................... 4,681,631 5,117,800 5,406,800 5,964,800
General Rates
2024-25 · Actual		 32,723.501 HK$ million PDF p.2
printed 989		 2 General Rates ........................................... 32,723,501
Duties
2024-25 · Actual		 7,330.571 HK$ million PDF p.2
printed 989		 1 Duties ....................................................... 7,330,571
Motor Vehicle Taxes
2024-25 · Actual		 4,744.736 HK$ million PDF p.2
printed 989		 4 Motor Vehicle Taxes ............................... 4,744,736
Utilities
2024-25 · Actual		 4,123.563 HK$ million PDF p.2
printed 989		 10 Utilities .................................................... 4,123,563
Fees and Charges
2024-25 · Actual		 17,874.617 HK$ million PDF p.2
printed 989		 11 Fees and Charges ..................................... 17,874,617
Fines, Forfeitures and Penalties
2024-25 · Actual		 2,011.426 HK$ million PDF p.2
printed 989		 5 Fines, Forfeitures and Penalties ............... 2,011,426
Royalties and Concessions
2024-25 · Actual		 4,681.631 HK$ million PDF p.2
printed 989		 6 Royalties and Concessions ...................... 4,681,631
General Rates
2025-26 · Revised estimate		 36,516 HK$ million PDF p.2
printed 989		 2 General Rates ........................................... 32,723,501 36,165,000 36,516,000
Duties
2025-26 · Revised estimate		 8,116 HK$ million PDF p.2
printed 989		 1 Duties ....................................................... 7,330,571 6,430,600 8,116,000
Motor Vehicle Taxes
2025-26 · Revised estimate		 4,890 HK$ million PDF p.2
printed 989		 4 Motor Vehicle Taxes ............................... 4,744,736 4,821,000 4,890,000
Utilities
2025-26 · Revised estimate		 4,012.19 HK$ million PDF p.2
printed 989		 10 Utilities .................................................... 4,123,563 4,206,780 4,012,190
Fees and Charges
2025-26 · Revised estimate		 18,559 HK$ million PDF p.2
printed 989		 11 Fees and Charges ..................................... 17,874,617 19,137,000 18,559,000
Fines, Forfeitures and Penalties
2025-26 · Revised estimate		 2,158.83 HK$ million PDF p.2
printed 989		 5 Fines, Forfeitures and Penalties ............... 2,011,426 1,716,630 2,158,830
Royalties and Concessions
2025-26 · Revised estimate		 5,406.8 HK$ million PDF p.2
printed 989		 6 Royalties and Concessions ...................... 4,681,631 5,117,800 5,406,800
Estimates for the year ending 31 March 2027 – Volume I: Revenue Head 7 – Properties and Investments (21)

https://www.budget.gov.hk/2026/eng/pdf/head007b.pdf

Figure As printed Page Quote
Government land licences, Government rents (other than 3% rent) and rents from short term tenancies
2026-27 · Estimate		 2,776 HK$ million PDF p.1
printed 998		 term tenancies ................................................ 2,783,576 2,663,000 2,634,000 2,776,000
Rents from government quarters
2026-27 · Estimate		 1,193 HK$ million PDF p.1
printed 998		 020 Rents from government quarters ........................ 1,160,933 1,201,000 1,188,000 1,193,000
Rents from government properties
2026-27 · Estimate		 1,598 HK$ million PDF p.1
printed 998		 030 Rents from government properties ..................... 1,219,746 1,300,000 1,251,000 1,598,000
Government rents charged at 3% of rateable values (Cap. 515)
2026-27 · Estimate		 14,401 HK$ million PDF p.1
printed 998		 Ordinance (Cap. 515) .................................... 13,035,386 13,992,000 13,921,000 14,401,000
Returns on equity investments in statutory agencies/corporations
2026-27 · Estimate		 7,271 HK$ million PDF p.1
printed 998		 agencies/corporations .................................... 9,070,768 9,632,000 8,371,000 7,271,000
Recovery from Housing Authority under the current financial arrangement
2026-27 · Estimate		 3,565 HK$ million PDF p.1
printed 998		 current financial arrangement ........................ 2,656,444 2,104,000 1,499,000 3,565,000
Investment income and interest (GRA)
2026-27 · Estimate		 9,561 HK$ million PDF p.1
printed 998		 040 Investment income and interest.......................... 5,403,985 6,258,000 7,552,000 9,561,000
Government land licences, Government rents (other than 3% rent) and rents from short term tenancies
2024-25 · Actual		 2,783.576 HK$ million PDF p.1
printed 998		 term tenancies ................................................ 2,783,576
Rents from government quarters
2024-25 · Actual		 1,160.933 HK$ million PDF p.1
printed 998		 020 Rents from government quarters ........................ 1,160,933
Rents from government properties
2024-25 · Actual		 1,219.746 HK$ million PDF p.1
printed 998		 030 Rents from government properties ..................... 1,219,746
Government rents charged at 3% of rateable values (Cap. 515)
2024-25 · Actual		 13,035.386 HK$ million PDF p.1
printed 998		 Ordinance (Cap. 515) .................................... 13,035,386
Investment income and interest (GRA)
2024-25 · Actual		 5,403.985 HK$ million PDF p.1
printed 998		 040 Investment income and interest.......................... 5,403,985
Returns on equity investments in statutory agencies/corporations
2024-25 · Actual		 9,070.768 HK$ million PDF p.1
printed 998		 agencies/corporations .................................... 9,070,768
Recovery from Housing Authority under the current financial arrangement
2024-25 · Actual		 2,656.444 HK$ million PDF p.1
printed 998		 current financial arrangement ........................ 2,656,444
Government land licences, Government rents (other than 3% rent) and rents from short term tenancies
2025-26 · Revised estimate		 2,634 HK$ million PDF p.1
printed 998		 term tenancies ................................................ 2,783,576 2,663,000 2,634,000
Rents from government quarters
2025-26 · Revised estimate		 1,188 HK$ million PDF p.1
printed 998		 020 Rents from government quarters ........................ 1,160,933 1,201,000 1,188,000
Rents from government properties
2025-26 · Revised estimate		 1,251 HK$ million PDF p.1
printed 998		 030 Rents from government properties ..................... 1,219,746 1,300,000 1,251,000
Government rents charged at 3% of rateable values (Cap. 515)
2025-26 · Revised estimate		 13,921 HK$ million PDF p.1
printed 998		 Ordinance (Cap. 515) .................................... 13,035,386 13,992,000 13,921,000
Investment income and interest (GRA)
2025-26 · Revised estimate		 7,552 HK$ million PDF p.1
printed 998		 040 Investment income and interest.......................... 5,403,985 6,258,000 7,552,000
Returns on equity investments in statutory agencies/corporations
2025-26 · Revised estimate		 8,371 HK$ million PDF p.1
printed 998		 agencies/corporations .................................... 9,070,768 9,632,000 8,371,000
Recovery from Housing Authority under the current financial arrangement
2025-26 · Revised estimate		 1,499 HK$ million PDF p.1
printed 998		 current financial arrangement ........................ 2,656,444 2,104,000 1,499,000
C&SD Quarterly Report on General Household Survey, Second Quarter 2026 (released 28 August 2026) (20)

https://www.censtatd.gov.hk/wbr/B1050001/B10500012026QQ02/att/en/B10500012026QQ02.pdf

Figure As printed Page Quote
Median monthly employment earnings of employed persons (Q2 2026)
2026 · Statistic		 21,000 HK$ PDF p.1
printed 1 / 54		 The total employment was 3 646 100 and the median monthly employment earnings was HK$21,000 in Q2 2026.
Employed persons (2023 annual)
2023 · Statistic		 3,709,600 persons PDF p.2
printed 2 / 54		 Employed persons No. ('000) 3 709.6 3 693.6 3 672.0
Median monthly domestic household income (Q2 2026)
2026 · Statistic		 30,000 HK$ PDF p.17
printed 17 / 54		 The median monthly household income was HK$30,000 in Q2 2026. As for economically active domestic households, the median monthly household
Domestic households (Q2 2026)
2026 · Statistic		 2,794,200 PDF p.17
printed 17 / 54		 The number of domestic households in Q2 2026 was 2 794 200, of which 74.3% were economically active households.
Domestic households with monthly income HK$< 4,000 (Q2 2026)
2026 · Statistic		 157,500 PDF p.47
printed 47 / 54		 < 4,000 162.8 r 168.4 r 167.4 r 172.1 157.5
Domestic households with monthly income HK$4,000 - 5,999 (Q2 2026)
2026 · Statistic		 112,700 PDF p.47
printed 47 / 54		 4,000 - 5,999 116.1 r 148.6 r 142.5 r 139.1 112.7
Domestic households with monthly income HK$6,000 - 7,999 (Q2 2026)
2026 · Statistic		 99,800 PDF p.47
printed 47 / 54		 6,000 - 7,999 125.5 r 105.0 r 106.7 r 105.4 99.8
Domestic households with monthly income HK$8,000 - 9,999 (Q2 2026)
2026 · Statistic		 178,400 PDF p.47
printed 47 / 54		 8,000 - 9,999 149.8 r 158.7 r 162.5 r 168.5 178.4
Domestic households with monthly income HK$10,000 - 14,999 (Q2 2026)
2026 · Statistic		 187,500 PDF p.47
printed 47 / 54		 10,000 - 14,999 196.2 r 187.3 r 184.4 r 183.6 187.5
Domestic households with monthly income HK$15,000 - 19,999 (Q2 2026)
2026 · Statistic		 227,500 PDF p.47
printed 47 / 54		 15,000 - 19,999 205.8 r 210.9 r 204.8 r 206.0 227.5
Domestic households with monthly income HK$20,000 - 24,999 (Q2 2026)
2026 · Statistic		 220,000 PDF p.47
printed 47 / 54		 20,000 - 24,999 221.8 r 222.1 r 215.5 r 223.9 220.0
Domestic households with monthly income HK$25,000 - 29,999 (Q2 2026)
2026 · Statistic		 178,600 PDF p.47
printed 47 / 54		 25,000 - 29,999 180.2 r 180.6 r 177.2 r 162.3 178.6
Domestic households with monthly income HK$30,000 - 34,999 (Q2 2026)
2026 · Statistic		 183,800 PDF p.47
printed 47 / 54		 30,000 - 34,999 180.7 r 177.0 r 175.4 r 169.8 183.8
Domestic households with monthly income HK$35,000 - 39,999 (Q2 2026)
2026 · Statistic		 147,700 PDF p.47
printed 47 / 54		 35,000 - 39,999 149.9 r 147.7 r 149.2 r 141.4 147.7
Domestic households with monthly income HK$40,000 - 44,999 (Q2 2026)
2026 · Statistic		 133,000 PDF p.47
printed 47 / 54		 40,000 - 44,999 136.7 r 144.1 r 133.6 r 130.9 133.0
Domestic households with monthly income HK$45,000 - 49,999 (Q2 2026)
2026 · Statistic		 107,300 PDF p.47
printed 47 / 54		 45,000 - 49,999 107.5 r 111.0 r 116.8 r 108.6 107.3
Domestic households with monthly income HK$50,000 - 59,999 (Q2 2026)
2026 · Statistic		 188,800 PDF p.47
printed 47 / 54		 50,000 - 59,999 192.1 r 189.0 r 184.7 r 178.8 188.8
Domestic households with monthly income HK$60,000 - 79,999 (Q2 2026)
2026 · Statistic		 253,900 PDF p.47
printed 47 / 54		 60,000 - 79,999 235.5 r 232.0 r 246.9 r 248.2 253.9
Domestic households with monthly income HK$80,000 - 99,999 (Q2 2026)
2026 · Statistic		 145,300 PDF p.47
printed 47 / 54		 80,000 - 99,999 143.3 r 140.9 r 143.9 r 156.9 145.3
Domestic households with monthly income HK$≥ 100,000 (Q2 2026)
2026 · Statistic		 272,400 PDF p.47
printed 47 / 54		 ≥ 100,000 268.1 r 256.1 r 257.5 r 285.3 272.4
Estimates for the year ending 31 March 2027 – Volume I – Head 62 — Government Secretariat: Housing Bureau (Controlling Officer’s Report, Details of Expenditure by Subhead, Commitments) (20)

https://www.budget.gov.hk/2026/eng/pdf/head062.pdf

Figure As printed Page Quote
Housing Bureau — 2026-27 programme total excluding the Wang Fuk Court plan
2026-27 · Estimate		 1,344.7 PDF p.9
printed 492		 3,186.2 1,965.0 1,758.2 1,344.7α
Government Secretariat: Housing Bureau — Programme (1) Director of Bureau’s Office
2026-27 · Estimate		 24.6 PDF p.9
printed 492		 (1) Director of Bureau’s Office ......................... 24.2 24.6 24.4 24.6
Government Secretariat: Housing Bureau — Programme (1) Director of Bureau’s Office
2025-26 · Revised estimate		 24.4 PDF p.9
printed 492		 (1) Director of Bureau’s Office ......................... 24.2 24.6 24.4 24.6
Government Secretariat: Housing Bureau — Programme (1) Director of Bureau’s Office
2024-25 · Actual		 24.2 PDF p.9
printed 492		 (1) Director of Bureau’s Office ......................... 24.2 24.6 24.4 24.6
Government Secretariat: Housing Bureau — Programme (2) Building Control
2026-27 · Estimate		 226.0 PDF p.9
printed 492		 (2) Building Control........................................... 180.1 176.7 215.8 226.0
Government Secretariat: Housing Bureau — Programme (2) Building Control
2025-26 · Revised estimate		 215.8 PDF p.9
printed 492		 (2) Building Control........................................... 180.1 176.7 215.8 226.0
Government Secretariat: Housing Bureau — Programme (2) Building Control
2024-25 · Actual		 180.1 PDF p.9
printed 492		 (2) Building Control........................................... 180.1 176.7 215.8 226.0
Government Secretariat: Housing Bureau — Programme (3) Private Housing
2026-27 · Estimate		 97.3 PDF p.9
printed 492		 (3) Private Housing ............................................ 100.3 103.7 99.7 97.3
Government Secretariat: Housing Bureau — Programme (3) Private Housing
2025-26 · Revised estimate		 99.7 PDF p.9
printed 492		 (3) Private Housing ............................................ 100.3 103.7 99.7 97.3
Government Secretariat: Housing Bureau — Programme (3) Private Housing
2024-25 · Actual		 100.3 PDF p.9
printed 492		 (3) Private Housing ............................................ 100.3 103.7 99.7 97.3
Government Secretariat: Housing Bureau — Programme (4) Appeal Panel (Housing)
2026-27 · Estimate		 13.1 PDF p.9
printed 492		 (4) Appeal Panel (Housing) ............................... 13.6 14.2 12.8 13.1
Government Secretariat: Housing Bureau — Programme (4) Appeal Panel (Housing)
2025-26 · Revised estimate		 12.8 PDF p.9
printed 492		 (4) Appeal Panel (Housing) ............................... 13.6 14.2 12.8 13.1
Government Secretariat: Housing Bureau — Programme (4) Appeal Panel (Housing)
2024-25 · Actual		 13.6 PDF p.9
printed 492		 (4) Appeal Panel (Housing) ............................... 13.6 14.2 12.8 13.1
Government Secretariat: Housing Bureau — Programme (5) Rehousing of Occupants upon Clearance
2026-27 · Estimate		 26.9 PDF p.9
printed 492		 (5) Rehousing of Occupants upon Clearance ...................................................... 24.7 25.7 29.3 26.9
Government Secretariat: Housing Bureau — Programme (5) Rehousing of Occupants upon Clearance
2025-26 · Revised estimate		 29.3 PDF p.9
printed 492		 (5) Rehousing of Occupants upon Clearance ...................................................... 24.7 25.7 29.3 26.9
Government Secretariat: Housing Bureau — Programme (5) Rehousing of Occupants upon Clearance
2024-25 · Actual		 24.7 PDF p.9
printed 492		 (5) Rehousing of Occupants upon Clearance ...................................................... 24.7 25.7 29.3 26.9
Government Secretariat: Housing Bureau — Programme (6) Support Services
2026-27 · Estimate		 956.8 PDF p.9
printed 492		 (6) Support Services........................................... 2,843.3 1,620.1 1,376.2 956.8
Government Secretariat: Housing Bureau — Programme (6) Support Services
2025-26 · Revised estimate		 1,376.2 PDF p.9
printed 492		 (6) Support Services........................................... 2,843.3 1,620.1 1,376.2 956.8
Government Secretariat: Housing Bureau — Programme (6) Support Services
2024-25 · Actual		 2,843.3 PDF p.9
printed 492		 (6) Support Services........................................... 2,843.3 1,620.1 1,376.2 956.8
Housing Bureau — new commitment: Plan for Wang Fuk Court long-term housing arrangements (Subhead 700 item 804)
2026-27 · Estimate		 4,000,000 PDF p.13
printed 496		 804 Plan for Wang Fuk Court long-term housing arrangements§..................................4,000,000§ — — 4,000,000
Estimates for the year ending 31 March 2027 – Volume I: Consolidated Summary of Estimates (20)

https://www.budget.gov.hk/2026/eng/pdf/consum_p_e.pdf

Figure As printed Page Quote
Fiscal reserves at 1 April (opening balance)
2026-27 · Estimate		 657,222 HK$ million PDF p.3
printed 16		 Opening Balance 927,767 957,128 834,790 734,585 654,317 657,222
Fiscal reserves at 31 March (closing balance)
2022-23 · Actual		 834,790 HK$ million PDF p.3
printed 16		 Closing Balance 957,128 834,790
Fiscal reserves at 31 March (closing balance)
2021-22 · Actual		 957,128 HK$ million PDF p.3
printed 16		 Closing Balance 957,128
Fiscal reserves at 31 March (closing balance)
2023-24 · Actual		 734,585 HK$ million PDF p.3
printed 16		 Closing Balance 957,128 834,790 734,585
Government revenue (consolidated)
2021-22 · Actual		 693,576 HK$ million PDF p.3
printed 16		 Revenue# 693,576
Government expenditure (consolidated)
2021-22 · Actual		 693,339 HK$ million PDF p.3
printed 16		 Expenditure# 693,339
Government revenue (consolidated)
2022-23 · Actual		 622,147 HK$ million PDF p.3
printed 16		 Revenue# 693,576 622,147
Government expenditure (consolidated)
2022-23 · Actual		 810,477 HK$ million PDF p.3
printed 16		 Expenditure# 693,339 810,477
Government revenue (consolidated)
2023-24 · Actual		 549,406 HK$ million PDF p.3
printed 16		 Revenue# 693,576 622,147 549,406
Government expenditure (consolidated)
2023-24 · Actual		 721,301 HK$ million PDF p.3
printed 16		 Expenditure# 693,339 810,477 721,301
Consolidated surplus/(deficit) before issuance and repayment of government bonds
2021-22 · Actual		 237 HK$ million PDF p.3
printed 16		 Consolidated Surplus/(Deficit) before 237
Proceeds from issuance of government bonds
2021-22 · Actual		 29,124 HK$ million PDF p.3
printed 16		 Proceeds from Issuance of Government 29,124
Consolidated surplus/(deficit) after issuance and repayment of government bonds
2021-22 · Actual		 29,361 HK$ million PDF p.3
printed 16		 Consolidated Surplus/(Deficit) after 29,361
Consolidated surplus/(deficit) before issuance and repayment of government bonds
2022-23 · Actual		 −188,330 HK$ million PDF p.3
printed 16		 Consolidated Surplus/(Deficit) before 237 (188,330)
Proceeds from issuance of government bonds
2022-23 · Actual		 65,992 HK$ million PDF p.3
printed 16		 Proceeds from Issuance of Government 29,124 65,992
Consolidated surplus/(deficit) after issuance and repayment of government bonds
2022-23 · Actual		 −122,338 HK$ million PDF p.3
printed 16		 Consolidated Surplus/(Deficit) after 29,361 (122,338)
Consolidated surplus/(deficit) before issuance and repayment of government bonds
2023-24 · Actual		 −171,895 HK$ million PDF p.3
printed 16		 Consolidated Surplus/(Deficit) before 237 (188,330) (171,895)
Proceeds from issuance of government bonds
2023-24 · Actual		 72,490 HK$ million PDF p.3
printed 16		 Proceeds from Issuance of Government 29,124 65,992 72,490
Repayment of government bonds
2023-24 · Actual		 800 HK$ million PDF p.3
printed 16		 Repayment of Government Bonds — — 800
Consolidated surplus/(deficit) after issuance and repayment of government bonds
2023-24 · Actual		 −100,205 HK$ million PDF p.3
printed 16		 Consolidated Surplus/(Deficit) after 29,361 (122,338) (100,205)
Estimates for the year ending 31 March 2027 – Volume I – Head 140 — Government Secretariat: Health Bureau (Controlling Officer’s Report, Details of Expenditure by Subhead, Commitments) (18)

https://www.budget.gov.hk/2026/eng/pdf/head140.pdf

Figure As printed Page Quote
Government Secretariat: Health Bureau — Programme (3) Subvention: Hospital Authority
2026-27 · Estimate		 103,059.1 PDF p.10
printed 468		 (3) Subvention: Hospital Authority ................... 98,796.4 100,164.4 100,168.9 103,059.1
Government Secretariat: Health Bureau — Programme (1) Director of Bureau’s Office
2026-27 · Estimate		 25.6 PDF p.10
printed 468		 (1) Director of Bureau’s Office ......................... 23.2 24.9 24.3 25.6
Government Secretariat: Health Bureau — Programme (1) Director of Bureau’s Office
2025-26 · Revised estimate		 24.3 PDF p.10
printed 468		 (1) Director of Bureau’s Office ......................... 23.2 24.9 24.3 25.6
Government Secretariat: Health Bureau — Programme (1) Director of Bureau’s Office
2024-25 · Actual		 23.2 PDF p.10
printed 468		 (1) Director of Bureau’s Office ......................... 23.2 24.9 24.3 25.6
Government Secretariat: Health Bureau — Programme (2) Health
2026-27 · Estimate		 4,291.2 PDF p.10
printed 468		 (2) Health........................................................... 2,003.2 4,384.5 4,137.9 4,291.2
Government Secretariat: Health Bureau — Programme (2) Health
2025-26 · Revised estimate		 4,137.9 PDF p.10
printed 468		 (2) Health........................................................... 2,003.2 4,384.5 4,137.9 4,291.2
Government Secretariat: Health Bureau — Programme (2) Health
2024-25 · Actual		 2,003.2 PDF p.10
printed 468		 (2) Health........................................................... 2,003.2 4,384.5 4,137.9 4,291.2
Government Secretariat: Health Bureau — Programme (3) Subvention: Hospital Authority
2025-26 · Revised estimate		 100,168.9 PDF p.10
printed 468		 (3) Subvention: Hospital Authority ................... 98,796.4 100,164.4 100,168.9 103,059.1
Government Secretariat: Health Bureau — Programme (3) Subvention: Hospital Authority
2024-25 · Actual		 98,796.4 PDF p.10
printed 468		 (3) Subvention: Hospital Authority ................... 98,796.4 100,164.4 100,168.9 103,059.1
Government Secretariat: Health Bureau — Programme (4) Subvention: Prince Philip Dental Hospital
2026-27 · Estimate		 236.2 PDF p.10
printed 468		 (4) Subvention: Prince Philip Dental Hospital ........................................................ 237.7 238.6 238.6 236.2
Government Secretariat: Health Bureau — Programme (4) Subvention: Prince Philip Dental Hospital
2025-26 · Revised estimate		 238.6 PDF p.10
printed 468		 (4) Subvention: Prince Philip Dental Hospital ........................................................ 237.7 238.6 238.6 236.2
Government Secretariat: Health Bureau — Programme (4) Subvention: Prince Philip Dental Hospital
2024-25 · Actual		 237.7 PDF p.10
printed 468		 (4) Subvention: Prince Philip Dental Hospital ........................................................ 237.7 238.6 238.6 236.2
Health Bureau — Subhead 979 Hospital Authority equipment and information systems (block vote)
2024-25 · Actual		 1,910,676 PDF p.12
printed 470		 979 Hospital Authority - equipment and information systems (block vote) ....................................... 1,910,676 1,204,178 1,204,178 1,284,659
Health Bureau — Subhead 979 Hospital Authority equipment and information systems (block vote)
2025-26 · Revised estimate		 1,204,178 PDF p.12
printed 470		 979 Hospital Authority - equipment and information systems (block vote) ....................................... 1,910,676 1,204,178 1,204,178 1,284,659
Health Bureau — Subhead 979 Hospital Authority equipment and information systems (block vote)
2026-27 · Estimate		 1,284,659 PDF p.12
printed 470		 979 Hospital Authority - equipment and information systems (block vote) ....................................... 1,910,676 1,204,178 1,204,178 1,284,659
Health Bureau — recurrent subvention to the Hospital Authority (within Subhead 000)
2025-26 · Revised estimate		 98,964,779 PDF p.13
printed 471		 - Hospital Authority ................................................................. 96,885,760 98,960,189 98,964,779 101,768,482
Health Bureau — recurrent subvention to the Hospital Authority (within Subhead 000)
2026-27 · Estimate		 101,768,482 PDF p.13
printed 471		 - Hospital Authority ................................................................. 96,885,760 98,960,189 98,964,779 101,768,482
Health Bureau — recurrent subvention to the Hospital Authority (within Subhead 000)
2024-25 · Actual		 96,885,760 PDF p.13
printed 471		 - Hospital Authority ................................................................. 96,885,760 98,960,189 98,964,779 101,768,482
Estimates for the year ending 31 March 2027 – Volume I – Head 112 — Legislative Council Commission (Controlling Officer’s Report, Details of Expenditure by Subhead, Commitments) (18)

https://www.budget.gov.hk/2026/eng/pdf/head112.pdf

Figure As printed Page Quote
Legislative Council Commission — Programme (1) Members’ Offices and Remuneration
2026-27 · Estimate		 438.6 PDF p.10
printed 768		 (1) Members’ Offices and Remuneration .......... 377.2 487.2 490.9 438.6
Legislative Council Commission — Programme (1) Members’ Offices and Remuneration
2025-26 · Revised estimate		 490.9 PDF p.10
printed 768		 (1) Members’ Offices and Remuneration .......... 377.2 487.2 490.9 438.6
Legislative Council Commission — Programme (1) Members’ Offices and Remuneration
2024-25 · Actual		 377.2 PDF p.10
printed 768		 (1) Members’ Offices and Remuneration .......... 377.2 487.2 490.9 438.6
Legislative Council Commission — Programme (2) Council Business Services
2026-27 · Estimate		 516.8 PDF p.10
printed 768		 (2) Council Business Services ........................... 541.2 528.0 539.6 516.8
Legislative Council Commission — Programme (2) Council Business Services
2025-26 · Revised estimate		 539.6 PDF p.10
printed 768		 (2) Council Business Services ........................... 541.2 528.0 539.6 516.8
Legislative Council Commission — Programme (2) Council Business Services
2024-25 · Actual		 541.2 PDF p.10
printed 768		 (2) Council Business Services ........................... 541.2 528.0 539.6 516.8
Legislative Council Commission — Programme (3) Legal Service
2026-27 · Estimate		 65.2 PDF p.10
printed 768		 (3) Legal Service................................................ 71.6 69.3 70.0 65.2
Legislative Council Commission — Programme (3) Legal Service
2025-26 · Revised estimate		 70.0 PDF p.10
printed 768		 (3) Legal Service................................................ 71.6 69.3 70.0 65.2
Legislative Council Commission — Programme (3) Legal Service
2024-25 · Actual		 71.6 PDF p.10
printed 768		 (3) Legal Service................................................ 71.6 69.3 70.0 65.2
Legislative Council Commission — Programme (4) Redress System
2026-27 · Estimate		 25.2 PDF p.10
printed 768		 (4) Redress System ............................................ 26.1 28.5 25.6 25.2
Legislative Council Commission — Programme (4) Redress System
2025-26 · Revised estimate		 25.6 PDF p.10
printed 768		 (4) Redress System ............................................ 26.1 28.5 25.6 25.2
Legislative Council Commission — Programme (4) Redress System
2024-25 · Actual		 26.1 PDF p.10
printed 768		 (4) Redress System ............................................ 26.1 28.5 25.6 25.2
Legislative Council Commission — Programme (5) Library and Archives Services
2026-27 · Estimate		 69.1 PDF p.10
printed 768		 (5) Library and Archives Services ..................... 54.8 55.9 55.5 69.1
Legislative Council Commission — Programme (5) Library and Archives Services
2025-26 · Revised estimate		 55.5 PDF p.10
printed 768		 (5) Library and Archives Services ..................... 54.8 55.9 55.5 69.1
Legislative Council Commission — Programme (5) Library and Archives Services
2024-25 · Actual		 54.8 PDF p.10
printed 768		 (5) Library and Archives Services ..................... 54.8 55.9 55.5 69.1
Legislative Council Commission — Programme (6) Corporate Liaison and Education and Visitor Services
2026-27 · Estimate		 62.5 PDF p.10
printed 768		 (6) Corporate Liaison and Education and Visitor Services ............................................ 62.6 59.8 64.8 62.5
Legislative Council Commission — Programme (6) Corporate Liaison and Education and Visitor Services
2025-26 · Revised estimate		 64.8 PDF p.10
printed 768		 (6) Corporate Liaison and Education and Visitor Services ............................................ 62.6 59.8 64.8 62.5
Legislative Council Commission — Programme (6) Corporate Liaison and Education and Visitor Services
2024-25 · Actual		 62.6 PDF p.10
printed 768		 (6) Corporate Liaison and Education and Visitor Services ............................................ 62.6 59.8 64.8 62.5
Estimates for the year ending 31 March 2027 – Volume II – Capital Works Reserve Fund: Head 703 — Buildings (16)

https://www.budget.gov.hk/2026/eng/pdf/cwrf-03.pdf

Figure As printed Page Quote
CWRF 3033LJ: Construction of a District Court Building at Caroline Hill Road
2026-27 · Estimate		 1,739,000 PDF p.7
printed 29		 3033LJ Construction of a District Court Building at Caroline Hill Road ................ 5,800,000 713,215 532,600 1,739,000
CWRF 3033LJ: approved project estimate — Construction of a District Court Building at Caroline Hill Road
2026-27 · Estimate		 5,800,000 PDF p.7
printed 29		 3033LJ Construction of a District Court Building at Caroline Hill Road ................ 5,800,000 713,215 532,600 1,739,000
CWRF 3003MI: Expansion of North District Hospital—main works
2026-27 · Estimate		 5,355,000 PDF p.9
printed 31		 3003MI Expansion of North District Hospital—main works .............................32,508,200 432,059 3,900,000 5,355,000
CWRF 3114MH: Expansion of Lai King Building in Princess Margaret Hospital— main works
2026-27 · Estimate		 1,777,000 PDF p.9
printed 31		 3114MH Expansion of Lai King Building in Princess Margaret Hospital— main works............................................... 5,539,900 316,347 1,000,000 1,777,000
CWRF 3070MM: Redevelopment of Queen Mary Hospital, phase 1
2026-27 · Estimate		 1,290,000 PDF p.9
printed 31		 3070MM Redevelopment of Queen Mary Hospital, phase 1 ......................................13,556,000 7,495,685 1,230,000 1,290,000
CWRF 3116MH: The development of Chinese Medicine Hospital in Tseung Kwan O
2026-27 · Estimate		 1,145,000 PDF p.9
printed 31		 3116MH The development of Chinese Medicine Hospital in Tseung Kwan O ....................................... 8,620,000 3,491,672 2,350,000 1,145,000
CWRF 3003MI: approved project estimate — Expansion of North District Hospital—main works
2026-27 · Estimate		 32,508,200 PDF p.9
printed 31		 3003MI Expansion of North District Hospital—main works .............................32,508,200 432,059 3,900,000 5,355,000
CWRF 3114MH: approved project estimate — Expansion of Lai King Building in Princess Margaret Hospital— main works
2026-27 · Estimate		 5,539,900 PDF p.9
printed 31		 3114MH Expansion of Lai King Building in Princess Margaret Hospital— main works............................................... 5,539,900 316,347 1,000,000 1,777,000
CWRF 3070MM: approved project estimate — Redevelopment of Queen Mary Hospital, phase 1
2026-27 · Estimate		 13,556,000 PDF p.9
printed 31		 3070MM Redevelopment of Queen Mary Hospital, phase 1 ......................................13,556,000 7,495,685 1,230,000 1,290,000
CWRF 3116MH: approved project estimate — The development of Chinese Medicine Hospital in Tseung Kwan O
2026-27 · Estimate		 8,620,000 PDF p.9
printed 31		 3116MH The development of Chinese Medicine Hospital in Tseung Kwan O ....................................... 8,620,000 3,491,672 2,350,000 1,145,000
Head 703 Buildings — Health—Hospitals (sub-total)
2026-27 · Estimate		 22,731,400 PDF p.10
printed 32		 Sub-total .............................................. 139,841,800 37,795,329 18,100,300 22,731,400
Head 703 Buildings — Health—Hospitals (sub-total)
2025-26 · Revised estimate		 18,100,300 PDF p.10
printed 32		 Sub-total .............................................. 139,841,800 37,795,329 18,100,300 22,731,400
CWRF 3087MM: New Acute Hospital at Kai Tak Development Area—main works
2026-27 · Estimate		 6,700,000 PDF p.10
printed 32		 3087MM New Acute Hospital at Kai Tak Development Area—main works...............30,441,100 5,510,007 5,100,000 6,700,000
CWRF 3075MM: Redevelopment of Prince of Wales Hospital, phase 2 (stage 1)— main works
2026-27 · Estimate		 5,300,000 PDF p.10
printed 32		 3075MM Redevelopment of Prince of Wales Hospital, phase 2 (stage 1)— main works...............................................21,978,800 1,006,494 2,800,000 5,300,000
CWRF 3087MM: approved project estimate — New Acute Hospital at Kai Tak Development Area—main works
2026-27 · Estimate		 30,441,100 PDF p.10
printed 32		 3087MM New Acute Hospital at Kai Tak Development Area—main works...............30,441,100 5,510,007 5,100,000 6,700,000
CWRF 3075MM: approved project estimate — Redevelopment of Prince of Wales Hospital, phase 2 (stage 1)— main works
2026-27 · Estimate		 21,978,800 PDF p.10
printed 32		 3075MM Redevelopment of Prince of Wales Hospital, phase 2 (stage 1)— main works...............................................21,978,800 1,006,494 2,800,000 5,300,000
Estimates for the year ending 31 March 2027 – Volume I – Head 31 — Customs and Excise Department (Controlling Officer’s Report, Details of Expenditure by Subhead, Commitments) (15)

https://www.budget.gov.hk/2026/eng/pdf/head031.pdf

Figure As printed Page Quote
Customs and Excise Department — Programme (1) Control and Enforcement
2026-27 · Estimate		 4,859.5 PDF p.12
printed 153		 (1) Control and Enforcement ............................. 4,648.4 4,796.6 4,616.9 4,859.5
Customs and Excise Department — Programme (1) Control and Enforcement
2025-26 · Revised estimate		 4,616.9 PDF p.12
printed 153		 (1) Control and Enforcement ............................. 4,648.4 4,796.6 4,616.9 4,859.5
Customs and Excise Department — Programme (1) Control and Enforcement
2024-25 · Actual		 4,648.4 PDF p.12
printed 153		 (1) Control and Enforcement ............................. 4,648.4 4,796.6 4,616.9 4,859.5
Customs and Excise Department — Programme (2) Anti-narcotics Investigation
2026-27 · Estimate		 306.6 PDF p.12
printed 153		 (2) Anti-narcotics Investigation ......................... 304.5 311.7 306.0 306.6
Customs and Excise Department — Programme (2) Anti-narcotics Investigation
2025-26 · Revised estimate		 306.0 PDF p.12
printed 153		 (2) Anti-narcotics Investigation ......................... 304.5 311.7 306.0 306.6
Customs and Excise Department — Programme (2) Anti-narcotics Investigation
2024-25 · Actual		 304.5 PDF p.12
printed 153		 (2) Anti-narcotics Investigation ......................... 304.5 311.7 306.0 306.6
Customs and Excise Department — Programme (3) Intellectual Property Rights and Consumer Protection
2026-27 · Estimate		 538.3 PDF p.12
printed 153		 (3) Intellectual Property Rights and Consumer Protection .................................... 478.3 541.7 477.0 538.3
Customs and Excise Department — Programme (3) Intellectual Property Rights and Consumer Protection
2025-26 · Revised estimate		 477.0 PDF p.12
printed 153		 (3) Intellectual Property Rights and Consumer Protection .................................... 478.3 541.7 477.0 538.3
Customs and Excise Department — Programme (3) Intellectual Property Rights and Consumer Protection
2024-25 · Actual		 478.3 PDF p.12
printed 153		 (3) Intellectual Property Rights and Consumer Protection .................................... 478.3 541.7 477.0 538.3
Customs and Excise Department — Programme (4) Revenue Protection and Collection
2026-27 · Estimate		 232.5 PDF p.12
printed 153		 (4) Revenue Protection and Collection .............. 235.7 236.6 230.7 232.5
Customs and Excise Department — Programme (4) Revenue Protection and Collection
2025-26 · Revised estimate		 230.7 PDF p.12
printed 153		 (4) Revenue Protection and Collection .............. 235.7 236.6 230.7 232.5
Customs and Excise Department — Programme (4) Revenue Protection and Collection
2024-25 · Actual		 235.7 PDF p.12
printed 153		 (4) Revenue Protection and Collection .............. 235.7 236.6 230.7 232.5
Customs and Excise Department — Programme (5) Trade Controls
2026-27 · Estimate		 226.1 PDF p.12
printed 153		 (5) Trade Controls.............................................. 225.8 230.7 224.8 226.1
Customs and Excise Department — Programme (5) Trade Controls
2025-26 · Revised estimate		 224.8 PDF p.12
printed 153		 (5) Trade Controls.............................................. 225.8 230.7 224.8 226.1
Customs and Excise Department — Programme (5) Trade Controls
2024-25 · Actual		 225.8 PDF p.12
printed 153		 (5) Trade Controls.............................................. 225.8 230.7 224.8 226.1
Estimates for the year ending 31 March 2027 – Volume I – Head 70 — Immigration Department (Controlling Officer’s Report, Details of Expenditure by Subhead, Commitments) (15)

https://www.budget.gov.hk/2026/eng/pdf/head070.pdf

Figure As printed Page Quote
Immigration Department — Programme (1) Pre-entry Control
2026-27 · Estimate		 457.8 PDF p.11
printed 644		 (1) Pre-entry Control ......................................... 459.2 469.2 459.3 457.8
Immigration Department — Programme (1) Pre-entry Control
2025-26 · Revised estimate		 459.3 PDF p.11
printed 644		 (1) Pre-entry Control ......................................... 459.2 469.2 459.3 457.8
Immigration Department — Programme (1) Pre-entry Control
2024-25 · Actual		 459.2 PDF p.11
printed 644		 (1) Pre-entry Control ......................................... 459.2 469.2 459.3 457.8
Immigration Department — Programme (2) Control upon Entry
2026-27 · Estimate		 4,064.1 PDF p.11
printed 644		 (2) Control upon Entry ...................................... 3,964.4 3,971.4 3,946.3 4,064.1
Immigration Department — Programme (2) Control upon Entry
2025-26 · Revised estimate		 3,946.3 PDF p.11
printed 644		 (2) Control upon Entry ...................................... 3,964.4 3,971.4 3,946.3 4,064.1
Immigration Department — Programme (2) Control upon Entry
2024-25 · Actual		 3,964.4 PDF p.11
printed 644		 (2) Control upon Entry ...................................... 3,964.4 3,971.4 3,946.3 4,064.1
Immigration Department — Programme (3) Control after Entry
2026-27 · Estimate		 1,309.7 PDF p.11
printed 644		 (3) Control after Entry ....................................... 1,395.2 1,335.8 1,314.2 1,309.7
Immigration Department — Programme (3) Control after Entry
2025-26 · Revised estimate		 1,314.2 PDF p.11
printed 644		 (3) Control after Entry ....................................... 1,395.2 1,335.8 1,314.2 1,309.7
Immigration Department — Programme (3) Control after Entry
2024-25 · Actual		 1,395.2 PDF p.11
printed 644		 (3) Control after Entry ....................................... 1,395.2 1,335.8 1,314.2 1,309.7
Immigration Department — Programme (4) Personal Documentation
2026-27 · Estimate		 1,468.4 PDF p.11
printed 644		 (4) Personal Documentation .............................. 1,519.6 1,489.0 1,482.3 1,468.4
Immigration Department — Programme (4) Personal Documentation
2025-26 · Revised estimate		 1,482.3 PDF p.11
printed 644		 (4) Personal Documentation .............................. 1,519.6 1,489.0 1,482.3 1,468.4
Immigration Department — Programme (4) Personal Documentation
2024-25 · Actual		 1,519.6 PDF p.11
printed 644		 (4) Personal Documentation .............................. 1,519.6 1,489.0 1,482.3 1,468.4
Immigration Department — Programme (5) Nationality and Assistance to HKSAR Residents outside Hong Kong
2026-27 · Estimate		 35.4 PDF p.11
printed 644		 (5) Nationality and Assistance to HKSAR Residents outside Hong Kong ..................... 36.3 37.2 35.6 35.4
Immigration Department — Programme (5) Nationality and Assistance to HKSAR Residents outside Hong Kong
2025-26 · Revised estimate		 35.6 PDF p.11
printed 644		 (5) Nationality and Assistance to HKSAR Residents outside Hong Kong ..................... 36.3 37.2 35.6 35.4
Immigration Department — Programme (5) Nationality and Assistance to HKSAR Residents outside Hong Kong
2024-25 · Actual		 36.3 PDF p.11
printed 644		 (5) Nationality and Assistance to HKSAR Residents outside Hong Kong ..................... 36.3 37.2 35.6 35.4
Estimates for the year ending 31 March 2027 – Volume II: Capital Works Reserve Fund – Receipts, Movement of the Account and Revenue/Expenditure Analysis (12)

https://www.budget.gov.hk/2026/eng/pdf/cwrf-receipts.pdf

Figure As printed Page Quote
CWRF donations and contributions
2026-27 · Estimate		 37.682 HK$ million PDF p.1
printed 86		 Donations and Contributions .................................................................................. 7,644 37,682
CWRF investment income
2026-27 · Estimate		 3,968 HK$ million PDF p.1
printed 86		 Investment Income ................................................................................................... 4,174,848 3,968,000
Land premium
2026-27 · Estimate		 18,000 HK$ million PDF p.1
printed 86		 Land Premium: total ............................................................................................ 17,500,000 18,000,000#
Transfer from Exchange Fund (investment income)
2026-27 · Estimate		 75,000 HK$ million PDF p.1
printed 86		 Transfer from Exchange Fund ................................................................................ — 75,000,000
Land premium
2025-26 · Revised estimate		 17,500 HK$ million PDF p.1
printed 86		 Land Premium: total ............................................................................................ 17,500,000
CWRF investment income
2025-26 · Revised estimate		 4,174.848 HK$ million PDF p.1
printed 86		 Investment Income ................................................................................................... 4,174,848
CWRF donations and contributions
2025-26 · Revised estimate		 7.644 HK$ million PDF p.1
printed 86		 Donations and Contributions .................................................................................. 7,644
CWRF other receipts
2025-26 · Revised estimate		 130.615 HK$ million PDF p.1
printed 86		 Others ........................................................................................................................ 130,615
CWRF expenditure on Heads 701–711 ($m)
2025-26 · Revised estimate		 150,742 PDF p.3
printed 88		 150,742 156,356
CWRF expenditure on Heads 701–711 ($m)
2026-27 · Estimate		 156,356 PDF p.3
printed 88		 150,742 156,356
CWRF government bonds interest and other expenses ($m)
2025-26 · Revised estimate		 10,556 PDF p.3
printed 88		 Interest and other expenses 10,556 16,641
CWRF government bonds interest and other expenses ($m)
2026-27 · Estimate		 16,641 PDF p.3
printed 88		 Interest and other expenses 10,556 16,641
Estimates for the year ending 31 March 2027 – Volume II: Loan Fund (12)

https://www.budget.gov.hk/2026/eng/pdf/loan.pdf

Figure As printed Page Quote
Loan Fund loan repayments
2026-27 · Estimate		 2,982 HK$ million PDF p.12
printed 143		 Loan Repayments 701 3,508 667 1,360 2,705 2,982
Loan Fund interest on loans
2026-27 · Estimate		 535 HK$ million PDF p.12
printed 143		 Interest on Loans 51 1,672 76 94 393 535
Loan Fund surcharges on overdue loan repayments
2026-27 · Estimate		 6 HK$ million PDF p.12
printed 143		 Surcharges on Overdue Loan Repayments 3 5 4 6 6 6
Loan Fund investment income
2026-27 · Estimate		 272 HK$ million PDF p.12
printed 143		 Investment Income 230* 372* 266 225 255 272
Loan Fund investment income
2024-25 · Actual		 225 HK$ million PDF p.12
printed 143		 Investment Income 230* 372* 266 225
Loan Fund loan repayments
2024-25 · Actual		 1,360 HK$ million PDF p.12
printed 143		 Loan Repayments 701 3,508 667 1,360
Loan Fund interest on loans
2024-25 · Actual		 94 HK$ million PDF p.12
printed 143		 Interest on Loans 51 1,672 76 94
Loan Fund surcharges on overdue loan repayments
2024-25 · Actual		 6 HK$ million PDF p.12
printed 143		 Surcharges on Overdue Loan Repayments 3 5 4 6
Loan Fund investment income
2025-26 · Revised estimate		 255 HK$ million PDF p.12
printed 143		 Investment Income 230* 372* 266 225 255
Loan Fund loan repayments
2025-26 · Revised estimate		 2,705 HK$ million PDF p.12
printed 143		 Loan Repayments 701 3,508 667 1,360 2,705
Loan Fund interest on loans
2025-26 · Revised estimate		 393 HK$ million PDF p.12
printed 143		 Interest on Loans 51 1,672 76 94 393
Loan Fund surcharges on overdue loan repayments
2025-26 · Revised estimate		 6 HK$ million PDF p.12
printed 143		 Surcharges on Overdue Loan Repayments 3 5 4 6 6
Estimates for the year ending 31 March 2027 – Volume II: Lotteries Fund (12)

https://www.budget.gov.hk/2026/eng/pdf/lotter.pdf

Figure As printed Page Quote
Lotteries Fund – Mark Six Lottery
2026-27 · Estimate		 1,183 HK$ million PDF p.62
printed 207		 Mark Six Lottery 915 1,015 1,259 1,360 1,188 1,183
Lotteries Fund – net proceeds of auctions of vehicle registration marks
2026-27 · Estimate		 50 HK$ million PDF p.62
printed 207		 Net Proceeds of Auctions of Vehicle Registration 37 40 85 58 49 50
Lotteries Fund donations
2026-27 · Estimate		 12 HK$ million PDF p.62
printed 207		 Donations — 8 3 11 9 12
Lotteries Fund investment income
2026-27 · Estimate		 1,107 HK$ million PDF p.62
printed 207		 Investment Income 1,708* 2,978* 853 862 1,041 1,107
Lotteries Fund investment income
2024-25 · Actual		 862 HK$ million PDF p.62
printed 207		 Investment Income 1,708* 2,978* 853 862
Lotteries Fund – Mark Six Lottery
2024-25 · Actual		 1,360 HK$ million PDF p.62
printed 207		 Mark Six Lottery 915 1,015 1,259 1,360
Lotteries Fund – net proceeds of auctions of vehicle registration marks
2024-25 · Actual		 58 HK$ million PDF p.62
printed 207		 Net Proceeds of Auctions of Vehicle Registration 37 40 85 58
Lotteries Fund donations
2024-25 · Actual		 11 HK$ million PDF p.62
printed 207		 Donations — 8 3 11
Lotteries Fund investment income
2025-26 · Revised estimate		 1,041 HK$ million PDF p.62
printed 207		 Investment Income 1,708* 2,978* 853 862 1,041
Lotteries Fund – Mark Six Lottery
2025-26 · Revised estimate		 1,188 HK$ million PDF p.62
printed 207		 Mark Six Lottery 915 1,015 1,259 1,360 1,188
Lotteries Fund – net proceeds of auctions of vehicle registration marks
2025-26 · Revised estimate		 49 HK$ million PDF p.62
printed 207		 Net Proceeds of Auctions of Vehicle Registration 37 40 85 58 49
Lotteries Fund donations
2025-26 · Revised estimate		 9 HK$ million PDF p.62
printed 207		 Donations — 8 3 11 9
Estimates for the year ending 31 March 2027 – Volume I – Head 72 — Independent Commission Against Corruption (Controlling Officer’s Report, Details of Expenditure by Subhead, Commitments) (12)

https://www.budget.gov.hk/2026/eng/pdf/head072.pdf

Figure As printed Page Quote
Independent Commission Against Corruption — Programme (1) Corruption Prevention
2026-27 · Estimate		 98.3 PDF p.10
printed 657		 (1) Corruption Prevention ........................... 99.3 102.3 100.3 98.3
Independent Commission Against Corruption — Programme (1) Corruption Prevention
2025-26 · Revised estimate		 100.3 PDF p.10
printed 657		 (1) Corruption Prevention ........................... 99.3 102.3 100.3 98.3
Independent Commission Against Corruption — Programme (1) Corruption Prevention
2024-25 · Actual		 99.3 PDF p.10
printed 657		 (1) Corruption Prevention ........................... 99.3 102.3 100.3 98.3
Independent Commission Against Corruption — Programme (2) Operations
2026-27 · Estimate		 1,108.7 PDF p.10
printed 657		 (2) Operations ............................................. 1,084.8 1,099.7 1,100.7 1,108.7
Independent Commission Against Corruption — Programme (2) Operations
2025-26 · Revised estimate		 1,100.7 PDF p.10
printed 657		 (2) Operations ............................................. 1,084.8 1,099.7 1,100.7 1,108.7
Independent Commission Against Corruption — Programme (2) Operations
2024-25 · Actual		 1,084.8 PDF p.10
printed 657		 (2) Operations ............................................. 1,084.8 1,099.7 1,100.7 1,108.7
Independent Commission Against Corruption — Programme (3) Preventive Education
2026-27 · Estimate		 98.0 PDF p.10
printed 657		 (3) Preventive Education ............................ 104.4 97.7 98.2 98.0
Independent Commission Against Corruption — Programme (3) Preventive Education
2025-26 · Revised estimate		 98.2 PDF p.10
printed 657		 (3) Preventive Education ............................ 104.4 97.7 98.2 98.0
Independent Commission Against Corruption — Programme (3) Preventive Education
2024-25 · Actual		 104.4 PDF p.10
printed 657		 (3) Preventive Education ............................ 104.4 97.7 98.2 98.0
Independent Commission Against Corruption — Programme (4) Enlisting Support
2026-27 · Estimate		 108.0 PDF p.10
printed 657		 (4) Enlisting Support................................... 104.4 97.7 98.2 108.0
Independent Commission Against Corruption — Programme (4) Enlisting Support
2025-26 · Revised estimate		 98.2 PDF p.10
printed 657		 (4) Enlisting Support................................... 104.4 97.7 98.2 108.0
Independent Commission Against Corruption — Programme (4) Enlisting Support
2024-25 · Actual		 104.4 PDF p.10
printed 657		 (4) Enlisting Support................................... 104.4 97.7 98.2 108.0
Estimates for the year ending 31 March 2027 – Volume II – Capital Works Reserve Fund: Head 708 — Capital Subventions and Major Systems and Equipment (10)

https://www.budget.gov.hk/2026/eng/pdf/cwrf-08.pdf

Figure As printed Page Quote
CWRF 8013MD: Redevelopment of Kwong Wah Hospital, phase 2—main works
2026-27 · Estimate		 1,600,000 PDF p.3
printed 62		 8013MD Redevelopment of Kwong Wah Hospital, phase 2—main works ..... 8,900,400 433,027 800,000 1,600,000
CWRF 8004MJ: Expansion of United Christian Hospital—main works (superstructure and refurbishment works)
2026-27 · Estimate		 1,500,000 PDF p.3
printed 62		 8004MJ Expansion of United Christian Hospital—main works (superstructure and refurbishment works) ............................................ 16,214,100 6,066,538 2,350,000 1,500,000
CWRF 8013MD: approved project estimate — Redevelopment of Kwong Wah Hospital, phase 2—main works
2026-27 · Estimate		 8,900,400 PDF p.3
printed 62		 8013MD Redevelopment of Kwong Wah Hospital, phase 2—main works ..... 8,900,400 433,027 800,000 1,600,000
CWRF 8004MJ: approved project estimate — Expansion of United Christian Hospital—main works (superstructure and refurbishment works)
2026-27 · Estimate		 16,214,100 PDF p.3
printed 62		 8004MJ Expansion of United Christian Hospital—main works (superstructure and refurbishment works) ............................................ 16,214,100 6,066,538 2,350,000 1,500,000
Head 708 — Capital Subventions: Medical Subventions (sub-total, Hospital Authority projects)
2026-27 · Estimate		 7,926,200 PDF p.4
printed 63		 Sub-total.................................... 83,988,200 35,018,963 9,063,890 7,926,200
Head 708 — Capital Subventions: Medical Subventions (sub-total, Hospital Authority projects)
2025-26 · Revised estimate		 9,063,890 PDF p.4
printed 63		 Sub-total.................................... 83,988,200 35,018,963 9,063,890 7,926,200
CWRF 8003MP: Redevelopment of Grantham Hospital, phase 1—main works
2026-27 · Estimate		 1,483,000 PDF p.4
printed 63		 8003MP Redevelopment of Grantham Hospital, phase 1—main works ..... 9,933,900 1,038,779 2,509,600 1,483,000
CWRF 8096MM: Provision of funding to the Hospital Authority for Minor Works Projects
2026-27 · Estimate		 1,780,000 PDF p.4
printed 63		 8096MM Provision of funding to the Hospital Authority for Minor Works Projects .......................................... 8,000,000 1,010,000 1,748,490 1,780,000
CWRF 8096MM: approved project estimate — Provision of funding to the Hospital Authority for Minor Works Projects
2026-27 · Estimate		 8,000,000 PDF p.4
printed 63		 8096MM Provision of funding to the Hospital Authority for Minor Works Projects .......................................... 8,000,000 1,010,000 1,748,490 1,780,000
CWRF 8003MP: approved project estimate — Redevelopment of Grantham Hospital, phase 1—main works
2026-27 · Estimate		 9,933,900 PDF p.4
printed 63		 8003MP Redevelopment of Grantham Hospital, phase 1—main works ..... 9,933,900 1,038,779 2,509,600 1,483,000
Estimates for the year ending 31 March 2027 – Volume II: Capital Investment Fund (9)

https://www.budget.gov.hk/2026/eng/pdf/cif.pdf

Figure As printed Page Quote
CIF loan repayments
2026-27 · Estimate		 198 HK$ million PDF p.9
printed 98		 Loan Repayments 102 — — 701 312 198
CIF dividends, interest and other receipts from investments/loans
2026-27 · Estimate		 685 HK$ million PDF p.9
printed 98		 Dividends, Interest and Other Receipts from 44 424 479 731 864 685
CIF investment income
2026-27 · Estimate		 522 HK$ million PDF p.9
printed 98		 Investment Income 970* 1,298* 671 526 539 522
CIF investment income
2024-25 · Actual		 526 HK$ million PDF p.9
printed 98		 Investment Income 970* 1,298* 671 526
CIF loan repayments
2024-25 · Actual		 701 HK$ million PDF p.9
printed 98		 Loan Repayments 102 — — 701
CIF dividends, interest and other receipts from investments/loans
2024-25 · Actual		 731 HK$ million PDF p.9
printed 98		 Dividends, Interest and Other Receipts from 44 424 479 731
CIF investment income
2025-26 · Revised estimate		 539 HK$ million PDF p.9
printed 98		 Investment Income 970* 1,298* 671 526 539
CIF loan repayments
2025-26 · Revised estimate		 312 HK$ million PDF p.9
printed 98		 Loan Repayments 102 — — 701 312
CIF dividends, interest and other receipts from investments/loans
2025-26 · Revised estimate		 864 HK$ million PDF p.9
printed 98		 Dividends, Interest and Other Receipts from 44 424 479 731 864
Estimates for the year ending 31 March 2027 – Volume I – Head 45 — Fire Services Department (Controlling Officer’s Report, Details of Expenditure by Subhead, Commitments) (9)

https://www.budget.gov.hk/2026/eng/pdf/head045.pdf

Figure As printed Page Quote
Fire Services Department — Programme (1) Fire Service
2026-27 · Estimate		 5,352.7 PDF p.8
printed 236		 (1) Fire Service .................................................. 5,648.8 5,436.7 5,428.6 5,352.7
Fire Services Department — Programme (1) Fire Service
2025-26 · Revised estimate		 5,428.6 PDF p.8
printed 236		 (1) Fire Service .................................................. 5,648.8 5,436.7 5,428.6 5,352.7
Fire Services Department — Programme (1) Fire Service
2024-25 · Actual		 5,648.8 PDF p.8
printed 236		 (1) Fire Service .................................................. 5,648.8 5,436.7 5,428.6 5,352.7
Fire Services Department — Programme (2) Fire Protection and Prevention
2026-27 · Estimate		 1,064.7 PDF p.8
printed 236		 (2) Fire Protection and Prevention .................... 927.4 927.6 902.9 1,064.7
Fire Services Department — Programme (2) Fire Protection and Prevention
2025-26 · Revised estimate		 902.9 PDF p.8
printed 236		 (2) Fire Protection and Prevention .................... 927.4 927.6 902.9 1,064.7
Fire Services Department — Programme (2) Fire Protection and Prevention
2024-25 · Actual		 927.4 PDF p.8
printed 236		 (2) Fire Protection and Prevention .................... 927.4 927.6 902.9 1,064.7
Fire Services Department — Programme (3) Ambulance Service
2026-27 · Estimate		 2,965.1 PDF p.8
printed 236		 (3) Ambulance Service ...................................... 2,824.9 2,887.7 2,661.9 2,965.1
Fire Services Department — Programme (3) Ambulance Service
2025-26 · Revised estimate		 2,661.9 PDF p.8
printed 236		 (3) Ambulance Service ...................................... 2,824.9 2,887.7 2,661.9 2,965.1
Fire Services Department — Programme (3) Ambulance Service
2024-25 · Actual		 2,824.9 PDF p.8
printed 236		 (3) Ambulance Service ...................................... 2,824.9 2,887.7 2,661.9 2,965.1
Press release (30 April 2026): Government's provisional financial results for year ended March 31, 2026 (8)

https://www.info.gov.hk/gia/general/202604/30/P2026043000508.htm

Figure As printed Page Quote
Land premium: provisional outturn above the 2025-26 revised estimate by
2025-26 · Actual		 1.1 HK$ billion web page
printed Press release text		 land premium (HK$1.1 billion)
Fiscal reserves at 31 March
2025-26 · Actual		 665,540.6 HK$ million web page
printed TABLE 2. FISCAL RESERVES (PROVISIONAL) – Year ended March 31, 2026		 665,540.6
Government revenue (consolidated)
2025-26 · Actual		 697,468.5 HK$ million web page
printed TABLE 1. CONSOLIDATED ACCOUNT (PROVISIONAL) – Year ended March 31, 2026		 697,468.5
Government expenditure (consolidated)
2025-26 · Actual		 790,330.2 HK$ million web page
printed TABLE 1. CONSOLIDATED ACCOUNT (PROVISIONAL) – Year ended March 31, 2026		 (790,330.2)
Consolidated surplus/(deficit) before issuance and repayment of government bonds
2025-26 · Actual		 −92,861.7 HK$ million web page
printed TABLE 1. CONSOLIDATED ACCOUNT (PROVISIONAL) – Year ended March 31, 2026		 (92,861.7)
Proceeds from issuance of government bonds
2025-26 · Actual		 156,036.4 HK$ million web page
printed TABLE 1. CONSOLIDATED ACCOUNT (PROVISIONAL) – Year ended March 31, 2026		 156,036.4
Repayment of government bonds (principal)
2025-26 · Actual		 51,950.9 HK$ million web page
printed TABLE 1. CONSOLIDATED ACCOUNT (PROVISIONAL) – Year ended March 31, 2026		 (51,950.9)
Consolidated surplus/(deficit) after issuance and repayment of government bonds
2025-26 · Actual		 11,223.8 HK$ million web page
printed TABLE 1. CONSOLIDATED ACCOUNT (PROVISIONAL) – Year ended March 31, 2026		 11,223.8
Estimates for the year ending 31 March 2027 – Volume II – Capital Works Reserve Fund: Head 706 — Highways (8)

https://www.budget.gov.hk/2026/eng/pdf/cwrf-06.pdf

Figure As printed Page Quote
Head 706 Highways — Transport—Railways (sub-total)
2026-27 · Estimate		 696,544 PDF p.2
printed 48		 Sub-total ............................................... 183,420,600 172,528,938 765,256 696,544
Head 706 Highways — Transport—Railways (sub-total)
2025-26 · Revised estimate		 765,256 PDF p.2
printed 48		 Sub-total ............................................... 183,420,600 172,528,938 765,256 696,544
CWRF 6061TR: Shatin to Central Link—construction of railway works—remaining works
2026-27 · Estimate		 432,542 PDF p.2
printed 48		 6061TR Shatin to Central Link—construction of railway works—remaining works ........................................................ 74,130,100 66,402,786 505,537 432,542
CWRF 6061TR: approved project estimate — Shatin to Central Link—construction of railway works—remaining works
2026-27 · Estimate		 74,130,100 PDF p.2
printed 48		 6061TR Shatin to Central Link—construction of railway works—remaining works ........................................................ 74,130,100 66,402,786 505,537 432,542
CWRF 6461TH: Central Kowloon Route— main works
2026-27 · Estimate		 2,059,597 PDF p.3
printed 49		 6461TH Central Kowloon Route— main works ............................................... 42,363,900 28,077,317 4,677,241 2,059,597
CWRF 6461TH: approved project estimate — Central Kowloon Route— main works
2026-27 · Estimate		 42,363,900 PDF p.3
printed 49		 6461TH Central Kowloon Route— main works ............................................... 42,363,900 28,077,317 4,677,241 2,059,597
Head 706 Highways — Transport—Roads (sub-total)
2026-27 · Estimate		 4,015,628 PDF p.4
printed 50		 Sub-total ............................................... 164,492,300 134,479,103 6,351,999 4,015,628
Head 706 Highways — Transport—Roads (sub-total)
2025-26 · Revised estimate		 6,351,999 PDF p.4
printed 50		 Sub-total ............................................... 164,492,300 134,479,103 6,351,999 4,015,628
Accounts of the Government for the year ended 31 March 2025 (Cash-based) – Consolidated Account (7)

https://www.try.gov.hk/internet/pde_cbac2425_ca25.pdf

Figure As printed Page Quote
Fiscal reserves at 31 March (consolidated fund balance)
2024-25 · Actual		 654,316.795 HK$ million PDF p.1
printed 6		 Balance at end of year 12, 13, 14 654,316,795
Government revenue (consolidated)
2024-25 · Actual		 564,908.934 HK$ million PDF p.2
printed 7		 Revenue 15, 16 564,908,934
Proceeds from issuance of government bonds
2024-25 · Actual		 130,036.024 HK$ million PDF p.2
printed 7		 Proceeds received from issuance of Government Bonds 130,036,024
Government expenditure (consolidated)
2024-25 · Actual		 753,220.615 HK$ million PDF p.2
printed 7		 Expenditure 15, 17 (753,220,615)
Consolidated surplus/(deficit) before issuance and repayment of government bonds
2024-25 · Actual		 −188,311.681 HK$ million PDF p.2
printed 7		 Deficit for the year before issuance and repayment 18 (188,311,681)
Repayment of government bonds
2024-25 · Actual		 21,992.988 HK$ million PDF p.2
printed 7		 Repayment of Government Bonds (21,992,988)
Consolidated surplus/(deficit) after issuance and repayment of government bonds
2024-25 · Actual		 −80,268.645 HK$ million PDF p.2
printed 7		 Deficit for the year after issuance and repayment 18 (80,268,645)
Estimates for the year ending 31 March 2027 – Volume II: Land Fund (6)

https://www.budget.gov.hk/2026/eng/pdf/land.pdf

Figure As printed Page Quote
Land Fund dividends, interest and other receipts from investments/loans
2026-27 · Estimate		 21 HK$ million PDF p.6
printed 129		 Dividends, Interest and Other Receipts from — — 2,229†§ 1,825†§ 56§ 21§
Land Fund investment income (incl. Future Fund returns brought back)
2026-27 · Estimate		 20,000 HK$ million PDF p.6
printed 129		 Investment Income 37,677@~ 48,388@~ 57,000~ 31,000~ 18,500~ 20,000~
Land Fund investment income (incl. Future Fund returns brought back)
2024-25 · Actual		 31,000 HK$ million PDF p.6
printed 129		 Investment Income 37,677@~ 48,388@~ 57,000~ 31,000~
Land Fund dividends, interest and other receipts from investments/loans
2024-25 · Actual		 1,825 HK$ million PDF p.6
printed 129		 Dividends, Interest and Other Receipts from — — 2,229†§ 1,825†§
Land Fund investment income (incl. Future Fund returns brought back)
2025-26 · Revised estimate		 18,500 HK$ million PDF p.6
printed 129		 Investment Income 37,677@~ 48,388@~ 57,000~ 31,000~ 18,500~
Land Fund dividends, interest and other receipts from investments/loans
2025-26 · Revised estimate		 56 HK$ million PDF p.6
printed 129		 Dividends, Interest and Other Receipts from — — 2,229†§ 1,825†§ 56§
Estimates for the year ending 31 March 2027 – Volume I – Head 21 — Chief Executive’s Office (Controlling Officer’s Report, Details of Expenditure by Subhead, Commitments) (6)

https://www.budget.gov.hk/2026/eng/pdf/head021.pdf

Figure As printed Page Quote
Chief Executive’s Office — Programme (1) Chief Executive’s Office
2026-27 · Estimate		 125.6 PDF p.2
printed 34		 (1) Chief Executive’s Office ............................. 117.4 126.9 126.6 125.6
Chief Executive’s Office — Programme (1) Chief Executive’s Office
2025-26 · Revised estimate		 126.6 PDF p.2
printed 34		 (1) Chief Executive’s Office ............................. 117.4 126.9 126.6 125.6
Chief Executive’s Office — Programme (1) Chief Executive’s Office
2024-25 · Actual		 117.4 PDF p.2
printed 34		 (1) Chief Executive’s Office ............................. 117.4 126.9 126.6 125.6
Chief Executive’s Office — Programme (2) Executive Council
2026-27 · Estimate		 29.8 PDF p.2
printed 34		 (2) Executive Council........................................ 29.4 30.2 29.9 29.8
Chief Executive’s Office — Programme (2) Executive Council
2025-26 · Revised estimate		 29.9 PDF p.2
printed 34		 (2) Executive Council........................................ 29.4 30.2 29.9 29.8
Chief Executive’s Office — Programme (2) Executive Council
2024-25 · Actual		 29.4 PDF p.2
printed 34		 (2) Executive Council........................................ 29.4 30.2 29.9 29.8
Estimates for the year ending 31 March 2027 – Volume I – Head 30 — Correctional Services Department (Controlling Officer’s Report, Details of Expenditure by Subhead, Commitments) (6)

https://www.budget.gov.hk/2026/eng/pdf/head030.pdf

Figure As printed Page Quote
Correctional Services Department — Programme (1) Prison Management
2026-27 · Estimate		 4,286.9 PDF p.4
printed 136		 (1) Prison Management ..................................... 4,154.9 4,242.5 4,211.6 4,286.9
Correctional Services Department — Programme (1) Prison Management
2025-26 · Revised estimate		 4,211.6 PDF p.4
printed 136		 (1) Prison Management ..................................... 4,154.9 4,242.5 4,211.6 4,286.9
Correctional Services Department — Programme (1) Prison Management
2024-25 · Actual		 4,154.9 PDF p.4
printed 136		 (1) Prison Management ..................................... 4,154.9 4,242.5 4,211.6 4,286.9
Correctional Services Department — Programme (2) Re-integration
2026-27 · Estimate		 1,189.0 PDF p.4
printed 136		 (2) Re-integration .............................................. 1,248.9 1,246.0 1,195.7 1,189.0
Correctional Services Department — Programme (2) Re-integration
2025-26 · Revised estimate		 1,195.7 PDF p.4
printed 136		 (2) Re-integration .............................................. 1,248.9 1,246.0 1,195.7 1,189.0
Correctional Services Department — Programme (2) Re-integration
2024-25 · Actual		 1,248.9 PDF p.4
printed 136		 (2) Re-integration .............................................. 1,248.9 1,246.0 1,195.7 1,189.0
Estimates for the year ending 31 March 2027 – Volume I – Head 190 — University Grants Committee (Controlling Officer’s Report, Details of Expenditure by Subhead, Commitments) (6)

https://www.budget.gov.hk/2026/eng/pdf/head190.pdf

Figure As printed Page Quote
University Grants Committee — Programme (1) University Grants Committee
2026-27 · Estimate		 24,446.6 PDF p.7
printed 957		 University Grants Committee ............................... 24,475.9 24,699.7 24,560.8 24,446.6
University Grants Committee — Programme (1) University Grants Committee
2025-26 · Revised estimate		 24,560.8 PDF p.7
printed 957		 University Grants Committee ............................... 24,475.9 24,699.7 24,560.8 24,446.6
University Grants Committee — Programme (1) University Grants Committee
2024-25 · Actual		 24,475.9 PDF p.7
printed 957		 University Grants Committee ............................... 24,475.9 24,699.7 24,560.8 24,446.6
University Grants Committee — Subhead 000 (recurrent grants to UGC-funded universities and UGC Secretariat)
2024-25 · Actual		 24,222,996 PDF p.9
printed 959		 000 Operational expenses .......................................... 24,222,996 24,309,692 24,250,813 23,956,603
University Grants Committee — Subhead 000 (recurrent grants to UGC-funded universities and UGC Secretariat)
2025-26 · Revised estimate		 24,250,813 PDF p.9
printed 959		 000 Operational expenses .......................................... 24,222,996 24,309,692 24,250,813 23,956,603
University Grants Committee — Subhead 000 (recurrent grants to UGC-funded universities and UGC Secretariat)
2026-27 · Estimate		 23,956,603 PDF p.9
printed 959		 000 Operational expenses .......................................... 24,222,996 24,309,692 24,250,813 23,956,603
Estimates for the year ending 31 March 2027 – Volume II: Disaster Relief Fund (5)

https://www.budget.gov.hk/2026/eng/pdf/disast.pdf

Figure As printed Page Quote
DRF investment income
2026-27 · Estimate		 9 HK$ million PDF p.6
printed 113		 Investment Income 5^ 6^ 3 5 7 9
DRF investment income
2024-25 · Actual		 5 HK$ million PDF p.6
printed 113		 Investment Income 5^ 6^ 3 5
DRF refund of grants
2024-25 · Actual		 7 HK$ million PDF p.6
printed 113		 Refund of Grants 1 2 —# 7
DRF investment income
2025-26 · Revised estimate		 7 HK$ million PDF p.6
printed 113		 Investment Income 5^ 6^ 3 5 7
DRF refund of grants
2025-26 · Revised estimate		 4 HK$ million PDF p.6
printed 113		 Refund of Grants 1 2 —# 7 4
Estimates for the year ending 31 March 2027 – Volume II: Innovation and Technology Fund (5)

https://www.budget.gov.hk/2026/eng/pdf/itf.pdf

Figure As printed Page Quote
ITF investment income
2026-27 · Estimate		 734 HK$ million PDF p.6
printed 121		 Investment Income 1,224β 1,650β 1,065 984 869 734
ITF investment income
2024-25 · Actual		 984 HK$ million PDF p.6
printed 121		 Investment Income 1,224β 1,650β 1,065 984
ITF refund of grants
2024-25 · Actual		 61 HK$ million PDF p.6
printed 121		 Refund of Grants 64 83 69 61
ITF investment income
2025-26 · Revised estimate		 869 HK$ million PDF p.6
printed 121		 Investment Income 1,224β 1,650β 1,065 984 869
ITF refund of grants
2025-26 · Revised estimate		 58 HK$ million PDF p.6
printed 121		 Refund of Grants 64 83 69 61 58
Estimates for the year ending 31 March 2027 – Volume II – Capital Works Reserve Fund: Head 711 — Housing (4)

https://www.budget.gov.hk/2026/eng/pdf/cwrf-11.pdf

Figure As printed Page Quote
CWRF B001HL: Implementation of Light Public Housing—the Second Batch of Projects
2026-27 · Estimate		 1,496,700 PDF p.1
printed 80		 B001HL Implementation of Light Public Housing—the Second Batch of Projects .......................................................... 9,837,400 718,495 3,702,700 1,496,700
CWRF B001HL: approved project estimate — Implementation of Light Public Housing—the Second Batch of Projects
2026-27 · Estimate		 9,837,400 PDF p.1
printed 80		 B001HL Implementation of Light Public Housing—the Second Batch of Projects .......................................................... 9,837,400 718,495 3,702,700 1,496,700
Head 711 Housing — Light Public Housing (sub-total)
2026-27 · Estimate		 1,796,700 PDF p.2
printed 81		 Sub-total ..............................................24,749,300 4,241,244 7,836,700 1,796,700
Head 711 Housing — Light Public Housing (sub-total)
2025-26 · Revised estimate		 7,836,700 PDF p.2
printed 81		 Sub-total ..............................................24,749,300 4,241,244 7,836,700 1,796,700
Estimates for the year ending 31 March 2027 – Volume II – Capital Works Reserve Fund: Head 709 — Waterworks (4)

https://www.budget.gov.hk/2026/eng/pdf/cwrf-09.pdf

Figure As printed Page Quote
CWRF 9181WF: In-situ reprovisioning of Sha Tin water treatment works (South Works)—main works
2026-27 · Estimate		 1,103,252 PDF p.1
printed 72		 9181WF In-situ reprovisioning of Sha Tin water treatment works (South Works)—main works............................... 7,019,900 3,512,974 1,221,674 1,103,252
CWRF 9181WF: approved project estimate — In-situ reprovisioning of Sha Tin water treatment works (South Works)—main works
2026-27 · Estimate		 7,019,900 PDF p.1
printed 72		 9181WF In-situ reprovisioning of Sha Tin water treatment works (South Works)—main works............................... 7,019,900 3,512,974 1,221,674 1,103,252
CWRF 9382WF: Ngau Tam Mei water treatment works extension—main works— package one
2026-27 · Estimate		 1,511,914 PDF p.2
printed 73		 9382WF Ngau Tam Mei water treatment works extension—main works— package one ............................................. 9,608,500 — 257,327 1,511,914
CWRF 9382WF: approved project estimate — Ngau Tam Mei water treatment works extension—main works— package one
2026-27 · Estimate		 9,608,500 PDF p.2
printed 73		 9382WF Ngau Tam Mei water treatment works extension—main works— package one ............................................. 9,608,500 — 257,327 1,511,914
Estimates for the year ending 31 March 2027 – Volume II – Capital Works Reserve Fund: Head 705 — Civil Engineering (4)

https://www.budget.gov.hk/2026/eng/pdf/cwrf-05.pdf

Figure As printed Page Quote
CWRF 5192DR: West New Territories landfill extension
2026-27 · Estimate		 3,605,881 PDF p.2
printed 43		 5192DR West New Territories landfill extension ..................................................44,277,800 1,326,396 3,616,222 3,605,881
CWRF 5177DR: Integrated waste management facilities phase 1
2026-27 · Estimate		 1,871,328 PDF p.2
printed 43		 5177DR Integrated waste management facilities phase 1 ......................................19,203,700 13,286,659 1,999,340 1,871,328
CWRF 5192DR: approved project estimate — West New Territories landfill extension
2026-27 · Estimate		 44,277,800 PDF p.2
printed 43		 5192DR West New Territories landfill extension ..................................................44,277,800 1,326,396 3,616,222 3,605,881
CWRF 5177DR: approved project estimate — Integrated waste management facilities phase 1
2026-27 · Estimate		 19,203,700 PDF p.2
printed 43		 5177DR Integrated waste management facilities phase 1 ......................................19,203,700 13,286,659 1,999,340 1,871,328
MPFA: Mandatory Contributions – Employees (3)

https://www.mpfa.org.hk/en/mpf-system/mandatory-contributions/employees

Figure As printed Page Quote
MPF mandatory employee contribution rate (of relevant income)
2026 · Actual		 5 % web page
printed How to calculate contributions?		 Employees and employers are both required to make mandatory contributions of 5% of the employee’s relevant income into the employee’s MPF account, subject to the minimum and maximum relevant income levels.
MPF minimum relevant income level (monthly-paid employees) – employee contributes nothing below this
2026 · Actual		 7,100 HK$ web page
printed How to calculate contributions?		 For monthly paid employees, the current minimum and maximum relevant income levels are $7,100 and $30,000 respectively.
MPF maximum relevant income level (monthly-paid employees)
2026 · Actual		 30,000 HK$ web page
printed How to calculate contributions?		 For monthly paid employees, the current minimum and maximum relevant income levels are $7,100 and $30,000 respectively.
Rating and Valuation Department: Progressive Rating System for Domestic Tenements (3)

https://www.rvd.gov.hk/en/progressive_rating_system.html

Figure As printed Page Quote
Domestic progressive rates – first tier rateable value band (charged at 5%)
2026-27 · Actual		 550,000 HK$ web page
printed Progressive Rating System for Domestic Tenements		 For domestic tenements with rateable value of $550,000 or below (about 98% of private domestic tenements), the rates percentage charge remains at 5%.
Domestic progressive rates – rate on next $250,000 of rateable value
2026-27 · Actual		 8 % web page
printed Progressive Rating System for Domestic Tenements (table)		 First $550,000 5% Next $250,000 8% Remainder 12%
Domestic progressive rates – rate on rateable value above $800,000
2026-27 · Actual		 12 % web page
printed Progressive Rating System for Domestic Tenements (table)		 First $550,000 5% Next $250,000 8% Remainder 12%
Estimates for the year ending 31 March 2027 – Volume II: Civil Service Pension Reserve Fund (3)

https://www.budget.gov.hk/2026/eng/pdf/csprf.pdf

Figure As printed Page Quote
CSPRF investment income
2026-27 · Estimate		 2,903 HK$ million PDF p.4
printed 105		 Investment Income 3,022* 5,051* 1,993 2,072 2,549 2,903
CSPRF investment income
2024-25 · Actual		 2,072 HK$ million PDF p.4
printed 105		 Investment Income 3,022* 5,051* 1,993 2,072
CSPRF investment income
2025-26 · Revised estimate		 2,549 HK$ million PDF p.4
printed 105		 Investment Income 3,022* 5,051* 1,993 2,072 2,549
Accounts of the Government for the year ended 31 March 2025 (Cash-based) – Capital Works Reserve Fund (3)

https://www.try.gov.hk/internet/pde_cbac2425_cwrf25.pdf

Figure As printed Page Quote
Land premium
2024-25 · Actual		 13,601.748 HK$ million PDF p.9
printed 48		 33,000,000 13,601,748
CWRF investment income
2024-25 · Actual		 3,639.948 HK$ million PDF p.9
printed 48		 4,296,000 3,639,948
CWRF other receipts (donations, contributions and others)
2024-25 · Actual		 86.327 HK$ million PDF p.9
printed 48		 7,956 86,327
Estimates for the year ending 31 March 2027 – Volume I – General Revenue Account: Summary (3)

https://www.budget.gov.hk/2026/eng/pdf/sum_p_e.pdf

Figure As printed Page Quote
GRA total expenditure
2026-27 · Estimate		 648,408 PDF p.4
printed 21		 Total Expenditure 597,021 100 697,780 100 608,744 100 604,834 100 609,334 100 648,408 100
GRA total expenditure
2024-25 · Actual		 604,834 PDF p.4
printed 21		 Total Expenditure 597,021 100 697,780 100 608,744 100 604,834 100 609,334 100 648,408 100
GRA total expenditure
2025-26 · Revised estimate		 609,334 PDF p.4
printed 21		 Total Expenditure 597,021 100 697,780 100 608,744 100 604,834 100 609,334 100 648,408 100
Estimates for the year ending 31 March 2027 – Volume I – Head 106 — Miscellaneous Services (Controlling Officer’s Report, Details of Expenditure by Subhead, Commitments) (2)

https://www.budget.gov.hk/2026/eng/pdf/head106.pdf

Figure As printed Page Quote
Miscellaneous Services — Subhead 251 Additional commitments (recurrent; central provision for initiatives under planning)
2026-27 · Estimate		 5,695,350 PDF p.2
printed 806		 251 Additional commitments ..................................... — 1,317,211 — 5,695,350
Miscellaneous Services — Subhead 789 Additional commitments (non-recurrent)
2026-27 · Estimate		 393,469 PDF p.2
printed 806		 789 Additional commitments ..................................... — 30,659 — 393,469
Estimates for the year ending 31 March 2027 – Volume II – Capital Works Reserve Fund: Head 701 — Land Acquisition (2)

https://www.budget.gov.hk/2026/eng/pdf/cwrf-01.pdf

Figure As printed Page Quote
CWRF 1100CA: Compensation and ex-gratia allowances in respect of projects in the Public Works Programme
2026-27 · Estimate		 19,908,070 PDF p.1
printed 21		 1100CA Compensation and ex-gratia allowances in respect of projects in the Public Works Programme ................... — — 20,031,450 19,908,070 ¶
CWRF 1100CA: Compensation and ex-gratia allowances in respect of projects in the Public Works Programme
2025-26 · Revised estimate		 20,031,450 PDF p.1
printed 21		 1100CA Compensation and ex-gratia allowances in respect of projects in the Public Works Programme ................... — — 20,031,450 19,908,070 ¶
Estimates for the year ending 31 March 2027 – Volume II – Capital Works Reserve Fund: Head 704 — Drainage (2)

https://www.budget.gov.hk/2026/eng/pdf/cwrf-04.pdf

Figure As printed Page Quote
CWRF 4399DS: Relocation of Sha Tin Sewage Treatment Works to caverns— remaining works
2026-27 · Estimate		 1,307,833 PDF p.2
printed 37		 4399DS Relocation of Sha Tin Sewage Treatment Works to caverns— remaining works .......................................12,930,400 — 141,765 1,307,833
CWRF 4399DS: approved project estimate — Relocation of Sha Tin Sewage Treatment Works to caverns— remaining works
2026-27 · Estimate		 12,930,400 PDF p.2
printed 37		 4399DS Relocation of Sha Tin Sewage Treatment Works to caverns— remaining works .......................................12,930,400 — 141,765 1,307,833
Examination of Estimates of Expenditure 2026-27, Controlling Officer's Reply FSTB(Tsy)096 (Head 76 IRD) (1)

https://www.ird.gov.hk/eng/pdf/2026/fstb_096.pdf

Figure As printed Page Quote
Individuals with salaries income but not required to pay salaries tax after deductions and allowances (YA2023/24)
YA2023/24 · Statistic		 908,000 PDF p.4
printed FSTB(Tsy)096 p4		 2023/24 908 000 337 000 37.1%
Rating and Valuation Department: Rates (1)

https://www.rvd.gov.hk/en/our_services/rates.html

Figure As printed Page Quote
Rates percentage charge (non-domestic; domestic with rateable value ≤ $550,000)
2026-27 · Actual		 5 % web page
printed Valuation Reference Date and Rates Percentage Charge – For the Financial Year 2026-27		 For domestic tenements, the rates percentage charge for those with rateable value of $550,000 or below is 5%.
Estimates for the year ending 31 March 2027 – Volume II – Capital Works Reserve Fund: Head 710 — Computerisation (1)

https://www.budget.gov.hk/2026/eng/pdf/cwrf-10.pdf

Figure As printed Page Quote
CWRF A148YU: Development of the Territory-wide Closed-circuit Television System under the “SmartView” programme
2026-27 · Estimate		 909,901 PDF p.3
printed 77		 A148YU Development of the Territory-wide Closed-circuit Television System under the “SmartView” programme .............. — — — 909,901†