Where your tax goes

Social Welfare

Welfare and elderly care

In 2026-27 the Government plans to spend HK$148.1 billion on Social Welfare p.12. That is 17.6% of all government spending (our calculation) p.12, and 14.4% more than the 2025-26 revised estimate p.12.

Of this, HK$135.9 billion p.9 is recurrent spending (91.7%, 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$197 of that would go to Social Welfare (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
Social Welfare 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

Social Welfare is number 2 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

Social Welfare spending (HK$ million)
Measure 2024-25Actual2025-26Revised estimate2026-27Estimate Change Source
Total government expenditure 122,123129,519148,140 +14.4% p.12
Recurrent government expenditure 116,887123,614135,865 +9.9% p.9
Total public expenditure 122,123129,519148,140 +14.4% 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 Social Welfare 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.

Social Welfare

Department (head) 2026-27EstimateHK$ million Source
Social Welfare Department Part of this department's spending: it also works in 2 other policy areas 132,936.0 p.3
In this area: Programme (1) Family and Child Welfare 5,973.4 p.19
In this area: Programme (2) Social Security 93,149.9 p.19
In this area: Programme (3) Services for The Elderly 17,281.4 p.19
In this area: Programme (4) Rehabilitation and Medical Social Services This programme also serves other policy areas 12,882.4 p.19
In this area: Programme (5) Services for Offenders 437.7 p.19
In this area: Programme (7) Young People 2,990.4 p.19
Pensions Part of this department's spending: it also works in 1 other policy area 53,904.5 p.3
Transport Department Part of this department's spending: it also works in 2 other policy areas 13,058.8 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
Government Secretariat: Labour and Welfare Bureau Part of this department's spending: it also works in 2 other policy areas 1,679.0 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.

Social security: cash payments

The Social Welfare Department pays Comprehensive Social Security Assistance (CSSA) and the Social Security Allowance (Old Age Allowance, Old Age Living Allowance and Disability Allowance). There is also a one-off extra month in 2026-27: see measures in the Budget Speech.

HK$ million
Item 2025-26Revised estimate 2026-27Estimate Of a typical household's HK$1,120 Source
Social Welfare Department Programme (2): Social Security 81,085.4 93,149.9 HK$124 p.19
of which: Social Security Allowance (Old Age, Old Age Living and Disability Allowances) 54,187.0 61,872.0 HK$82 p.21
of which: Comprehensive Social Security Assistance (CSSA) 22,456.0 23,367.0 HK$31 p.21

Elderly care, rehabilitation and other services

These are the Social Welfare Department's service programmes. The Budget also adds more community and residential care vouchers for elderly people: see measures in the Budget Speech.

HK$ million
Item 2025-26Revised estimate 2026-27Estimate Of a typical household's HK$1,120 Source
Programme (3): Services for The Elderly 16,487.2 17,281.4 HK$23 p.19
Programme (4): Rehabilitation and Medical Social Services 12,377.4 12,882.4 HK$17 p.19
Programme (1): Family and Child Welfare 5,594.9 5,973.4 HK$8 p.19
Programme (7): Young People 3,029.1 2,990.4 HK$4 p.19

Grants to non-governmental organisations

Many welfare services are run by non-governmental organisations that the department funds every year. This money is spread across the programmes above, so don't add it to them.

HK$ million
Item 2025-26Revised estimate 2026-27Estimate Of a typical household's HK$1,120 Source
Subventions for welfare services run by NGOs 26,741.3 27,241.4 HK$36 p.22

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
One extra month of standard-rate CSSA, Old Age Allowance, Old Age Living Allowance or Disability Allowance, and a similar payment to Working Family Allowance recipients Speech paragraph 279 HK$6.5 billion One-off spending p.94
More Community Care Service Vouchers for the Elderly Speech paragraph 236 HK$1.2 billion Estimated full-year cost, from 2026-27 p.78
More Residential Care Service Vouchers for the Elderly Speech paragraph 236 HK$1.97 billion Estimated full-year cost, from 2026-27 p.78
Bridging support in primary school for children from on-site pre-school rehabilitation Speech paragraph 244 HK$260 million Extra cost each year p.80
More day, residential and pre-school rehabilitation places Speech paragraph 244 HK$107 million Extra cost each year p.80
Women Empowerment Fund Speech paragraph 242 HK$30 million Yearly funding, from 2026-27 p.80