Where your tax goes

Education

Schools and universities

In 2026-27 the Government plans to spend HK$112.0 billion on Education p.12. That is 13.3% of all government spending (our calculation) p.12, and 1.0% more than the 2025-26 revised estimate p.12.

Of this, HK$102.3 billion p.9 is recurrent spending (91.4%, our calculation): salaries, grants, allowances and running costs paid year after year. The rest goes on building works, equipment and one-off items.

A household on the median income pays about HK$1,120 in salaries tax for 2026/27; about HK$149 of that would go to Education (our calculation) p.12. Try your own amount

This is an illustration, not a bill. Tax is not earmarked: your tax goes into one pot with profits tax, stamp duties, land sales, investment income and borrowing. We split the amount you enter in the same proportions as the Government's planned spending for 2026-27.

How we worked these out
Share of government spending
Education total government expenditure ÷ all government expenditure p.12
Recurrent share
recurrent government expenditure ÷ total government expenditure p.9 p.12
Of HK$1,120
HK$1,120 × the share of government spending, with rounding adjusted so the ten groups add up exactly (as on the receipt). p.12 A household on the median income earns HK$30,000 a month p.17. If one married person earns all of it, salaries tax under the 2026/27 rules is about HK$1,120 (our calculation, after MPF and the married person's allowance p.107, at progressive rates p.1).
Change
The official percentage printed in the Budget (2026-27 estimate against 2025-26 revised estimate, nominal). p.12

Education is number 4 of the 10 groups by size

2026-27 estimate, total government expenditure by policy area group. Percentages are shares of all government spending (our calculation). p.12

  1. Health HK$153.1 billion · 18.2% p.12
  2. Social Welfare HK$148.1 billion · 17.6% p.12
  3. Infrastructure HK$124.9 billion · 14.8% p.12
  4. Education HK$112.0 billion · 13.3% p.12
  5. Support HK$90.1 billion · 10.7% p.12
  6. Security HK$71.5 billion · 8.5% p.12
  7. Economic HK$57.0 billion · 6.8% p.12
  8. Environment and Food HK$51.3 billion · 6.1% p.12
  9. Community and External Affairs HK$28.0 billion · 3.3% p.12
  10. Housing HK$7.4 billion · 0.9% p.12

Spending over three years

Education spending (HK$ million)
Measure 2024-25Actual2025-26Revised estimate2026-27Estimate Change Source
Total government expenditure 113,783110,904111,975 +1.0% p.12
Recurrent government expenditure 105,281101,991102,308 +0.3% p.9
Total public expenditure 113,783110,904111,975 +1.0% p.11

“Change” is the official percentage printed in the Budget: 2026-27 estimate against the 2025-26 revised estimate (nominal).

Government expenditure covers the General Revenue Account and several government funds, such as the Capital Works Reserve Fund. Recurrent spending is what is paid every year. Public expenditure also adds the trading funds and the Housing Authority.

Policy areas and the departments behind them

The Education group is made up of 1 policy area. Each is served by one or more departments, as listed in the Index of Policy Areas in the Estimates.

The Government publishes totals only for the ten groups, not for each policy area. The figure beside each department is its whole budget, not just the part for this area, so don't add them up: many departments work across several areas, and spending from the Capital Works Reserve Fund and other funds (most building projects) is not in department budgets.

Education

Department (head) 2026-27EstimateHK$ million Source
Government Secretariat: Education Bureau Part of this department's spending: it also works in 1 other policy area 74,979.6 p.1
In this area: Programme (2) Pre-primary Education 4,520.8 p.14
In this area: Programme (3) Primary Education 24,445.3 p.14
In this area: Programme (4) Secondary Education 31,905.4 p.14
In this area: Programme (5) Special Education 3,997.6 p.14
In this area: Programme (6) Other Educational Services and Subsidies 1,468.8 p.14
In this area: Programme (7) Post-secondary, Vocational and Professional Education 5,662.5 p.14
In this area: Programme (8) Policy and Support 2,964.3 p.14
University Grants Committee 24,446.6 p.3
Working Family and Student Financial Assistance Agency Part of this department's spending: it also works in 3 other policy areas 7,517.8 p.3

Main spending lines

Each line is printed in the Estimates. “Of a typical household's HK$1,120” = HK$1,120 × the line ÷ total government expenditure of HK$843.4 billion (our calculation) p.12.

Schools and kindergartens

Most primary and secondary schools are aided schools, funded by the Education Bureau under the Codes of Aid. Direct Subsidy Scheme schools and kindergartens in the Kindergarten Education Scheme are also subsidised.

HK$ million
Item 2025-26Revised estimate 2026-27Estimate Of a typical household's HK$1,120 Source
Aided secondary schools (Code of Aid) 24,933.9 24,540.9 HK$33 p.17
Aided primary schools (Code of Aid) 21,016.6 20,527.4 HK$27 p.17
Direct Subsidy Scheme schools 5,716.1 5,806.7 HK$8 p.17
Kindergarten Education Scheme 4,812.7 4,481.2 HK$6 p.17
Special schools (Code of Aid) 3,847.2 3,883.7 HK$5 p.17

Universities and vocational education

HK$ million
Item 2025-26Revised estimate 2026-27Estimate Of a typical household's HK$1,120 Source
University Grants Committee 24,560.8 24,446.6 HK$32 p.3
of which: recurrent grants to UGC-funded universities and the UGC Secretariat 24,250.8 23,956.6 HK$32 p.9
Vocational Training Council (recurrent subvention) 2,907.9 2,804.4 HK$4 p.17

Major capital projects in this group planned to start in 2026-27 have total project estimates of HK$1.8 billion p.14. That is the whole cost of the projects, paid over several years, not 2026-27 spending.

Measures in the Budget Speech

The Financial Secretary announced these measures in the Budget Speech in February 2026. The speech does not sort them into policy area groups; we matched them by topic. Many amounts are earmarks, injections into funds or spread over several years, so they are not the same as 2026-27 spending.

Measure Amount What the amount is Source
Loans for campus building in the Northern Metropolis University Town Speech paragraph 179 HK$10 billion Earmarked for loans, not grants p.61
AI courses, talks and contests for students and the public Speech paragraph 43 HK$50 million Allocation; the speech does not say over how long p.20