Where your tax goes

How much does each department spend?

The Government's General Revenue Account plans to spend HK$648.4 billion in 2026-27 p.4. The Estimates split this into "heads". Most heads are one department or bureau; a few cover items such as pensions. The table below lists every head, and you can search and sort it.

The table also lists Head 184, Transfers to Funds (HK$4.1 billion). It moves money into funds and is not counted as spending, so it is not part of the total above p.12.

All heads

Select a department to see its programmes, staff and the policy areas it works in. Select a column heading to sort.

Amounts in HK$ million. On a small screen, scroll the table sideways.

Head Department or item 2024-25Actual 2025-26Revised estimate 2026-27Estimate Changeour calculation %our calculation Posts31 Mar 2027 Source
21 Chief Executive’s Office 146.8 156.5 155.4 −1.0 −0.7% 107 p.1 p.1
22 Agriculture, Fisheries and Conservation Department 2,082.9 2,210.4 2,240.7 +30.3 +1.4% 2,261 p.1 p.1
23 Auxiliary Medical Service 113.2 114.8 114.0 −0.7 −0.6% 96 p.1 p.1
24 Audit Commission 203.1 213.1 212.8 −0.3 −0.2% 191 p.1 p.1
25 Architectural Services Department 2,829.3 2,804.9 2,811.6 +6.8 +0.2% 1,943 p.1 p.1
26 Census and Statistics Department 821.6 924.2 960.0 +35.8 +3.9% 1,204 p.1 p.1
27 Civil Aid Service 153.8 147.9 138.3 −9.6 −6.5% 103 p.1 p.1
28 Civil Aviation Department 1,425.9 1,455.0 1,468.8 +13.8 +0.9% 915 p.1 p.1
30 Correctional Services Department 5,403.8 5,407.3 5,475.9 +68.6 +1.3% 6,974 p.1 p.1
31 Customs and Excise Department 5,892.7 5,855.4 6,163.0 +307.6 +5.3% 7,680 p.1 p.1
33 Civil Engineering and Development Department 3,506.3 3,910.6 4,190.1 +279.5 +7.1% 1,998 p.1 p.1
37 Department of Health 13,668.1 14,560.3 15,707.7 +1,147.4 +7.9% 6,800 p.1 p.1
39 Drainage Services Department 3,662.3 3,940.6 4,065.3 +124.7 +3.2% 1,983 p.1 p.1
42 Electrical and Mechanical Services Department 1,866.3 1,816.4 1,420.0 −396.4 −21.8% 540 p.1 p.1
44 Environmental Protection Department 9,095.4 8,186.9 8,675.0 +488.1 +6.0% 1,983 p.1 p.1
45 Fire Services Department 9,401.1 8,993.4 9,382.5 +389.1 +4.3% 11,319 p.1 p.1
46 General Expenses of the Civil Service 5,236.9 5,556.7 5,951.1 +394.4 +7.1% 355 p.1 p.1
47 Government Secretariat: Digital Policy Office 3,012.8 3,468.7 4,139.3 +670.6 +19.3% 838 p.1 p.1
48 Government Laboratory 631.0 639.2 658.0 +18.8 +2.9% 498 p.1 p.1
49 Food and Environmental Hygiene Department 11,121.5 10,989.2 11,114.5 +125.3 +1.1% 11,102 p.1 p.1
51 Government Property Agency 2,633.1 2,712.9 3,234.6 +521.7 +19.2% 309 p.1 p.1
53 Government Secretariat: Home and Youth Affairs Bureau 1,132.9 1,177.4 1,310.8 +133.5 +11.3% 225 p.2 p.2
59 Government Logistics Department 678.4 751.5 649.2 −102.2 −13.6% 728 p.1 p.1
60 Highways Department 4,364.1 4,422.8 4,705.8 +282.9 +6.4% 2,402 p.2 p.2
62 Government Secretariat: Housing Bureau 3,186.2 1,758.2 5,344.7 +3,586.5 +204.0% — p.2
63 Home Affairs Department 3,650.1 3,760.9 3,957.9 +197.0 +5.2% 2,253 p.2 p.2
70 Immigration Department 7,374.7 7,237.7 7,335.4 +97.7 +1.4% 8,622 p.2 p.2
72 Independent Commission Against Corruption 1,392.9 1,397.4 1,413.0 +15.6 +1.1% 1,549 p.2 p.2
74 Information Services Department 655.6 708.5 651.1 −57.4 −8.1% 442 p.2 p.2
76 Inland Revenue Department 2,072.2 2,060.3 2,050.7 −9.5 −0.5% 2,866 p.2 p.2
78 Intellectual Property Department 269.2 277.9 309.8 +31.9 +11.5% 188 p.2 p.2
79 Invest Hong Kong 305.6 303.8 361.4 +57.5 +18.9% 45 p.2 p.2
80 Judiciary 2,610.9 2,781.6 2,906.3 +124.6 +4.5% 2,050 p.2 p.2
82 Buildings Department 2,128.1 2,099.7 2,091.1 −8.6 −0.4% 1,997 p.1 p.1
90 Labour Department 2,787.7 3,451.2 4,629.9 +1,178.7 +34.2% 2,447 p.2 p.2
91 Lands Department 3,467.6 3,348.7 3,280.9 −67.9 −2.0% 4,396 p.2 p.2
92 Department of Justice 2,007.8 2,109.4 2,539.1 +429.7 +20.4% 1,474 p.1 p.1
94 Legal Aid Department 1,439.1 1,436.2 1,613.7 +177.5 +12.4% 543 p.2 p.2
95 Leisure and Cultural Services Department 11,919.8 12,083.0 12,366.5 +283.5 +2.3% 10,118 p.3 p.2
96 Government Secretariat: Overseas Economic and Trade Offices 452.5 471.4 598.9 +127.5 +27.0% 239 p.2 p.2
100 Marine Department 1,895.9 1,898.8 1,840.0 −58.8 −3.1% 1,441 p.3 p.2
106 Miscellaneous Services 71.1 78.8 6,299.8 +6,221.0 +7,893.7% — p.3
112 Legislative Council Commission 1,133.5 1,246.4 1,177.4 −69.0 −5.5% — p.2
114 Office of The Ombudsman 136.6 134.2 131.7 −2.5 −1.9% — p.3
116 Official Receiver’s Office 234.9 235.1 234.9 −0.3 −0.1% 270 p.3 p.2
118 Planning Department 899.8 901.0 883.8 −17.2 −1.9% 924 p.3 p.2
120 Pensions 49,962.0 51,977.3 53,904.5 +1,927.2 +3.7% — p.3
121 Independent Police Complaints Council 95.5 93.5 91.6 −1.9 −2.0% — p.2
122 Hong Kong Police Force 26,563.8 26,560.6 26,952.7 +392.1 +1.5% 36,458 p.2 p.2
132 Government Secretariat: Culture, Sports and Tourism Bureau 5,581.6 5,001.6 5,611.4 +609.8 +12.2% 310 p.1 p.1
135 Government Secretariat: Innovation, Technology and Industry Bureau 314.6 250.0 342.7 +92.6 +37.0% 77 p.2 p.2
136 Public Service Commission Secretariat 37.1 38.3 42.0 +3.7 +9.8% 33 p.3 p.2
137 Government Secretariat: Environment and Ecology Bureau (Environment Branch) 2,172.8 1,980.8 630.0 −1,350.8 −68.2% 214 p.1 p.1
138 Government Secretariat: Development Bureau (Planning and Lands Branch) 1,538.2 1,381.9 1,504.9 +123.0 +8.9% 202 p.1 p.1
139 Government Secretariat: Environment and Ecology Bureau (Food Branch) 194.3 187.8 186.0 −1.8 −1.0% 50 p.2 p.1
140 Government Secretariat: Health Bureau 101,060.5 104,569.7 107,612.1 +3,042.5 +2.9% 240 p.2 p.2
141 Government Secretariat: Labour and Welfare Bureau 1,820.3 1,960.6 1,679.0 −281.6 −14.4% 156 p.2 p.2
142 Government Secretariat: Offices of the Chief Secretary for Administration and the Financial Secretary 1,184.6 1,173.1 1,281.8 +108.6 +9.3% 533 p.2 p.2
143 Government Secretariat: Civil Service Bureau 834.0 891.2 928.7 +37.6 +4.2% 684 p.1 p.1
144 Government Secretariat: Constitutional and Mainland Affairs Bureau 837.1 867.5 876.7 +9.2 +1.1% 212 p.1 p.1
147 Government Secretariat: Financial Services and the Treasury Bureau (The Treasury Branch) 1,338.5 389.0 424.5 +35.6 +9.1% 197 p.2 p.2
148 Government Secretariat: Financial Services and the Treasury Bureau (Financial Services Branch) 1,126.8 491.8 582.3 +90.5 +18.4% 100 p.2 p.1
151 Government Secretariat: Security Bureau 1,462.7 837.5 893.6 +56.1 +6.7% 238 p.2 p.2
152 Government Secretariat: Commerce and Economic Development Bureau 14,530.0 12,593.0 13,543.5 +950.5 +7.5% 216 p.1 p.1
155 Government Secretariat: Innovation and Technology Commission 874.6 707.2 2,515.9 +1,808.7 +255.8% 335 p.2 p.2
156 Government Secretariat: Education Bureau 79,162.6 75,746.6 74,979.6 −766.9 −1.0% 6,237 p.1 p.1
158 Government Secretariat: Transport and Logistics Bureau 451.0 411.6 441.7 +30.1 +7.3% 203 p.2 p.2
159 Government Secretariat: Development Bureau (Works Branch) 1,189.3 1,335.7 1,546.0 +210.3 +15.7% 451 p.1 p.1
160 Radio Television Hong Kong 1,260.3 1,532.7 1,123.9 −408.8 −26.7% 743 p.3 p.2
162 Rating and Valuation Department 735.4 754.4 737.8 −16.7 −2.2% 943 p.3 p.2
163 Registration and Electoral Office 663.4 1,538.7 1,175.3 −363.4 −23.6% 302 p.3 p.2
166 Government Flying Service 618.7 616.6 619.1 +2.4 +0.4% 349 p.1 p.1
168 Hong Kong Observatory 462.1 470.4 469.1 −1.3 −0.3% 357 p.2 p.2
169 Secretariat, Commissioner on Interception of Communications and Surveillance 24.5 24.2 27.9 +3.7 +15.3% 23 p.3 p.3
170 Social Welfare Department 112,680.3 119,238.1 132,936.0 +13,697.9 +11.5% 6,380 p.3 p.3
173 Working Family and Student Financial Assistance Agency 6,570.6 6,678.9 7,517.8 +838.8 +12.6% 1,326 p.3 p.3
174 Joint Secretariat for the Advisory Bodies on Civil Service and Judicial Salaries and Conditions of Service 40.5 37.4 38.6 +1.2 +3.2% 30 p.2 p.2
180 Office for Film, Newspaper and Article Administration 58.7 61.0 60.2 −0.8 −1.3% 63 p.3 p.2
181 Trade and Industry Department 2,937.9 2,028.5 1,728.1 −300.4 −14.8% 499 p.3 p.3
184 Transfers to Funds 165.0 7,071.0 4,063.0 −3,008.0 −42.5% — p.3
186 Transport Department 12,110.2 11,358.6 13,058.8 +1,700.2 +15.0% 1,833 p.3 p.3
188 Treasury 543.1 525.8 491.6 −34.2 −6.5% 497 p.3 p.3
190 University Grants Committee 24,475.9 24,560.8 24,446.6 −114.2 −0.5% 85 p.3 p.3
194 Water Supplies Department 10,145.9 10,265.0 10,443.5 +178.4 +1.7% 4,514 p.3 p.3
General Revenue Account total (excluding Head 184) 604,834 609,334 648,408 +39,074 +6.4% p.4

Head 184, Transfers to Funds, moves money into funds and is not counted as government expenditure, so the total leaves it out. Posts are the number of posts in the Summary of Establishment; some heads, such as Pensions and Miscellaneous Services, have none listed.

Heads and policy areas: what's the difference?

A head shows which department or bureau spends the money. A policy area shows what the money is for. One department can work in several policy areas: the Social Welfare Department, for example, counts towards Internal Security, Social Welfare and District and Community Relations.

Heads cover only the Government's General Revenue Account: HK$648.4 billion in 2026-27 p.4. Total government expenditure, HK$843.4 billion p.12, also includes several funds. The largest is the Capital Works Reserve Fund, with HK$173.0 billion in 2026-27 p.4. Most building work, such as hospitals, roads and new development areas, is paid from that fund rather than from department heads.

So adding up heads gives neither total government expenditure nor the spending of a policy area group. For what each area gets, see the policy area group pages. See the change in each group