Where your tax goes

Environment and Food

Environment and food safety

In 2026-27 the Government plans to spend HK$51.3 billion on Environment and Food p.12. That is 6.1% of all government spending (our calculation) p.12, and 0.8% more than the 2025-26 revised estimate p.12.

Of this, HK$26.7 billion p.9 is recurrent spending (52.1%, 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$68 of that would go to Environment and Food (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
Environment and Food 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

Environment and Food is number 8 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

Environment and Food spending (HK$ million)
Measure 2024-25Actual2025-26Revised estimate2026-27Estimate Change Source
Total government expenditure 47,75650,85451,256 +0.8% p.12
Recurrent government expenditure 25,35825,48426,728 +4.9% p.9
Total public expenditure 47,75650,85451,256 +0.8% 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 Environment and Food group is made up of 3 policy areas. 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.

Agriculture, Fisheries and Food Safety

Department (head) 2026-27EstimateHK$ million Source
Food and Environmental Hygiene Department Part of this department's spending: it also works in 1 other policy area 11,114.5 p.1
Agriculture, Fisheries and Conservation Department Part of this department's spending: it also works in 4 other policy areas 2,240.7 p.1
Government Laboratory Part of this department's spending: it also works in 4 other policy areas 658.0 p.1
Government Secretariat: Environment and Ecology Bureau (Food Branch) Part of this department's spending: it also works in 1 other policy area 186.0 p.2

Environmental Protection, Conservation, Power and Sustainable Development

Department (head) 2026-27EstimateHK$ million Source
Environmental Protection Department 8,675.0 p.1
Highways Department Part of this department's spending: it also works in 3 other policy areas 4,705.8 p.2
Civil Engineering and Development Department Part of this department's spending: it also works in 6 other policy areas 4,190.1 p.1
Drainage Services Department Part of this department's spending: it also works in 1 other policy area 4,065.3 p.1
Agriculture, Fisheries and Conservation Department Part of this department's spending: it also works in 4 other policy areas 2,240.7 p.1
Marine Department Part of this department's spending: it also works in 6 other policy areas 1,840.0 p.3
Electrical and Mechanical Services Department Part of this department's spending: it also works in 6 other policy areas 1,420.0 p.1
Government Laboratory Part of this department's spending: it also works in 4 other policy areas 658.0 p.1
Government Secretariat: Environment and Ecology Bureau (Environment Branch) Part of this department's spending: it also works in 2 other policy areas 630.0 p.1

Environmental Hygiene

Department (head) 2026-27EstimateHK$ million Source
Food and Environmental Hygiene Department Part of this department's spending: it also works in 1 other policy area 11,114.5 p.1
Agriculture, Fisheries and Conservation Department Part of this department's spending: it also works in 4 other policy areas 2,240.7 p.1
Government Laboratory Part of this department's spending: it also works in 4 other policy areas 658.0 p.1
Government Secretariat: Environment and Ecology Bureau (Food Branch) Part of this department's spending: it also works in 1 other policy area 186.0 p.2

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.

Main departments

HK$ million
Item 2025-26Revised estimate 2026-27Estimate Of a typical household's HK$1,120 Source
Food and Environmental Hygiene Department 10,989.2 11,114.5 HK$15 p.1
Environmental Protection Department 8,186.9 8,675.0 HK$12 p.1
Agriculture, Fisheries and Conservation Department Part of this department's spending counts in other groups 2,210.4 2,240.7 HK$3 p.1
Government Secretariat: Environment and Ecology Bureau (Food Branch) 187.8 186.0 under HK$1 p.2
Government Secretariat: Environment and Ecology Bureau (Environment Branch) Part of this department's spending counts in other groups 1,980.8 630.0 HK$1 p.1

Landfill and waste facilities

Paid from the Capital Works Reserve Fund.

Landfill and waste facilities: projects (HK$ million)
Project 2026-27cash flow (estimate) Total project costapproved project estimate Source
West New Territories landfill extension Head 705 · 5192DR 3,605.9 44,277.8 p.2
Integrated waste management facilities phase 1 Head 705 · 5177DR 1,871.3 19,203.7 p.2

Cash flow is the amount planned to be paid in 2026-27. Total project cost is the approved estimate for the whole project, paid over several years. The two are different measures: don't compare or add them.

Major capital projects in this group planned to start in 2026-27 have total project estimates of HK$40.7 billion p.14. That is the whole cost of the projects, paid over several years, not 2026-27 spending.

Measures in the Budget Speech

None of the new measures with amounts in the Budget Speech belongs to this group.