Where your tax goes

Support

Running the Government

In 2026-27 the Government plans to spend HK$90.1 billion on the Support group p.12. That is 10.7% of all government spending (our calculation) p.12, and 6.6% more than the 2025-26 revised estimate p.12.

Of this, HK$81.3 billion p.9 is recurrent spending (90.2%, 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$120 of that would go to the Support group (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
Support 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

Support is number 5 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

Support spending (HK$ million)
Measure 2024-25Actual2025-26Revised estimate2026-27Estimate Change Source
Total government expenditure 81,23684,52890,143 +6.6% p.12
Recurrent government expenditure 73,66377,41081,310 +5.0% p.9
Total public expenditure 81,23684,52890,143 +6.6% 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 Support group is made up of 6 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.

Revenue Collection and Financial Control

Department (head) 2026-27EstimateHK$ million Source
Transport Department Part of this department's spending: it also works in 2 other policy areas 13,058.8 p.3
Miscellaneous Services Part of this department's spending: it also works in 1 other policy area 6,299.8 p.3
Customs and Excise Department Part of this department's spending: it also works in 4 other policy areas 6,163.0 p.1
In this area: Programme (1) Control and Enforcement This programme also serves other policy areas 4,859.5 p.12
In this area: Programme (4) Revenue Protection and Collection 232.5 p.12
Inland Revenue Department 2,050.7 p.2
Civil Aviation Department Part of this department's spending: it also works in 2 other policy areas 1,468.8 p.1
Rating and Valuation Department Part of this department's spending: it also works in 2 other policy areas 737.8 p.3
Treasury 491.6 p.3
Government Secretariat: Financial Services and the Treasury Bureau (The Treasury Branch) Part of this department's spending: it also works in 1 other policy area 424.5 p.2
Audit Commission 212.8 p.1

Central Management of the Civil Service

Department (head) 2026-27EstimateHK$ million Source
Pensions Part of this department's spending: it also works in 1 other policy area 53,904.5 p.3
Department of Health Part of this department's spending: it also works in 2 other policy areas 15,707.7 p.1
In this area: Programme (7) Medical and Dental Treatment for Civil Servants 3,079.9 p.13
General Expenses of the Civil Service 5,951.1 p.1
Government Secretariat: Civil Service Bureau Part of this department's spending: it also works in 1 other policy area 928.7 p.1
Public Service Commission Secretariat 42.0 p.3
Joint Secretariat for the Advisory Bodies on Civil Service and Judicial Salaries and Conditions of Service Part of this department's spending: it also works in 1 other policy area 38.6 p.2

Intra-Governmental Services

Department (head) 2026-27EstimateHK$ million Source
Government Secretariat: Health Bureau Part of this department's spending: it also works in 1 other policy area 107,612.1 p.2
In this area: Programme (1) Director of Bureau’s Office 25.6 p.10
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 (1) Director of Bureau’s Office 14.9 p.14
Government Secretariat: Commerce and Economic Development Bureau Part of this department's spending: it also works in 3 other policy areas 13,543.5 p.1
Government Secretariat: Culture, Sports and Tourism Bureau Part of this department's spending: it also works in 2 other policy areas 5,611.4 p.1
Government Secretariat: Housing Bureau Part of this department's spending: it also works in 1 other policy area The 2026-27 budget includes a new commitment of HK$4,000.0 million for Wang Fuk Court p.13, which is not in the programmes below. 5,344.7 p.2
In this area: Programme (1) Director of Bureau’s Office 24.6 p.9
Government Property Agency Part of this department's spending: it also works in 1 other policy area 3,234.6 p.1
Architectural Services Department Part of this department's spending: it also works in 1 other policy area 2,811.6 p.1
Marine Department Part of this department's spending: it also works in 6 other policy areas 1,840.0 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
Government Secretariat: Development Bureau (Works Branch) Part of this department's spending: it also works in 2 other policy areas 1,546.0 p.1
Government Secretariat: Development Bureau (Planning and Lands Branch) Part of this department's spending: it also works in 1 other policy area 1,504.9 p.1
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 Secretariat: Home and Youth Affairs Bureau Part of this department's spending: it also works in 2 other policy areas 1,310.8 p.2
Government Secretariat: Offices of the Chief Secretary for Administration and the Financial Secretary Part of this department's spending: it also works in 1 other policy area 1,281.8 p.2
Census and Statistics Department Part of this department's spending: it also works in 2 other policy areas 960.0 p.1
Government Secretariat: Civil Service Bureau Part of this department's spending: it also works in 1 other policy area 928.7 p.1
Government Secretariat: Security Bureau Part of this department's spending: it also works in 2 other policy areas 893.6 p.2
Government Secretariat: Constitutional and Mainland Affairs Bureau Part of this department's spending: it also works in 3 other policy areas 876.7 p.1
Rating and Valuation Department Part of this department's spending: it also works in 2 other policy areas 737.8 p.3
Information Services Department 651.1 p.2
Government Logistics Department 649.2 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
Government Secretariat: Transport and Logistics Bureau Part of this department's spending: it also works in 2 other policy areas 441.7 p.2
Government Secretariat: Financial Services and the Treasury Bureau (The Treasury Branch) Part of this department's spending: it also works in 1 other policy area 424.5 p.2
Government Secretariat: Innovation, Technology and Industry Bureau Part of this department's spending: it also works in 1 other policy area 342.7 p.2
Chief Executive’s Office 155.4 p.1
Joint Secretariat for the Advisory Bodies on Civil Service and Judicial Salaries and Conditions of Service Part of this department's spending: it also works in 1 other policy area 38.6 p.2

Constitutional and Mainland Affairs

Department (head) 2026-27EstimateHK$ million Source
Registration and Electoral Office 1,175.3 p.3
Government Secretariat: Constitutional and Mainland Affairs Bureau Part of this department's spending: it also works in 3 other policy areas 876.7 p.1

Support for Members of the Legislative Council

Department (head) 2026-27EstimateHK$ million Source
Legislative Council Commission 1,177.4 p.2

Complaints Against Maladministration

Department (head) 2026-27EstimateHK$ million Source
Office of The Ombudsman 131.7 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.

Legislative Council

HK$ million
Item 2025-26Revised estimate 2026-27Estimate Of a typical household's HK$1,120 Source
Legislative Council Commission 1,246.4 1,177.4 HK$2 p.2
Programme (1): Members’ Offices and Remuneration 490.9 438.6 HK$1 p.10
Programme (2): Council Business Services 539.6 516.8 HK$1 p.10
Programme (3): Legal Service 70.0 65.2 under HK$1 p.10
Programme (4): Redress System 25.6 25.2 under HK$1 p.10
Programme (5): Library and Archives Services 55.5 69.1 under HK$1 p.10
Programme (6): Corporate Liaison and Education and Visitor Services 64.8 62.5 under HK$1 p.10

Chief Executive's Office

HK$ million
Item 2025-26Revised estimate 2026-27Estimate Of a typical household's HK$1,120 Source
Chief Executive’s Office 156.5 155.4 under HK$1 p.1
Programme (1): Chief Executive’s Office 126.6 125.6 under HK$1 p.2
Programme (2): Executive Council 29.9 29.8 under HK$1 p.2

The civil service and central costs

Miscellaneous Services includes a central provision (additional commitments) for initiatives still being planned. It is passed to departments later.

HK$ million
Item 2025-26Revised estimate 2026-27Estimate Of a typical household's HK$1,120 Source
Pensions Part of this department's spending counts in other groups 51,977.3 53,904.5 HK$72 p.3
General Expenses of the Civil Service 5,556.7 5,951.1 HK$8 p.1
Miscellaneous Services Part of this department's spending counts in other groups 78.8 6,299.8 HK$8 p.3
of which: additional commitments (recurrent, Subhead 251) 5,695.4 HK$8 p.2
of which: additional commitments (non-recurrent, Subhead 789) 393.5 HK$1 p.2
Inland Revenue Department 2,060.3 2,050.7 HK$3 p.2
Registration and Electoral Office 1,538.7 1,175.3 HK$2 p.3
Audit Commission 213.1 212.8 under HK$1 p.1
Office of The Ombudsman 134.2 131.7 under HK$1 p.3

Major capital projects in this group planned to start in 2026-27 have total project estimates of HK$3.3 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
Leading technologies for the Government's digital and AI transformation Speech paragraph 50 HK$100 million Allocation p.22