Miscellaneous Services

This head (Head 106) has a 2026-27 estimate of HK$6.3 billion p.3 (official document, opens in new tab). That is HK$6.2 billion (7,893.7%) more than the 2025-26 revised estimate of HK$78.8 million p.3 (official document, opens in new tab) (our calculation).

The original 2025-26 estimate was HK$1.7 billion p.3 (official document, opens in new tab), revised during the year to HK$78.8 million. Against the original estimate, 2026-27 is HK$4.6 billion (275.3%) more (our calculation).

A household on the median income pays about HK$1,120 in salaries tax for 2026/27; about HK$8 of that would go to this department. A household on the median income earns HK$30,000 a month p.17 (official document, opens in new tab). 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 (official document, opens in new tab), at progressive rates p.1 (official document, opens in new tab)). (our calculation: HK$1,120 × this head's estimate p.3 (official document, opens in new tab) ÷ total government expenditure of HK$843.4 billion p.12 (official document, opens in new tab). Tax is not earmarked; this splits it in proportion.)

Spending by year

Spending by year (HK$ million)
Year HK$ million Comparison Source
2024-25 Actual 71.1 p.3 (official document, opens in new tab)
2025-26 Original estimate 1,678.4 p.3 (official document, opens in new tab)
2025-26 Revised estimate 78.8 p.3 (official document, opens in new tab)
2026-27 Estimate 6,299.8 p.3 (official document, opens in new tab)

A revised estimate is the Government's latest view of the current year's spending. Year-on-year changes compare the 2026-27 estimate with the 2025-26 revised estimate.

More lines from the Estimates

Other lines
Item 2024-25Actual 2025-26Revised estimate 2026-27Estimate Source
Subhead 251 Additional commitments (recurrent; central provision for initiatives under planning) HK$m ——5,695.4 p.2 (official document, opens in new tab)
Subhead 789 Additional commitments (non-recurrent) HK$m ——393.5 p.2 (official document, opens in new tab)

Which policy areas does it serve?

  • Financial Services (part of the Economic group)
  • Revenue Collection and Financial Control (part of the Support group)

A department may work in a policy area only in part. We never add department spending into group totals: the Government publishes totals by group only. Index of Policy Areas (PDF)

Read the official document

Estimates, Head 106: Miscellaneous Services (PDF). It has the Controlling Officer's Report, each programme's aims and spending by subhead.

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