Where your tax goes

Community and External Affairs

Community, culture and sport

In 2026-27 the Government plans to spend HK$28.0 billion on Community and External Affairs p.12. That is 3.3% of all government spending (our calculation) p.12, and 3.1% more than the 2025-26 revised estimate p.12.

Of this, HK$18.9 billion p.9 is recurrent spending (67.6%, 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$37 of that would go to Community and External Affairs (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
Community and External Affairs 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

Community and External Affairs is number 9 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

Community and External Affairs spending (HK$ million)
Measure 2024-25Actual2025-26Revised estimate2026-27Estimate Change Source
Total government expenditure 30,37427,16027,990 +3.1% p.12
Recurrent government expenditure 18,03918,41818,913 +2.7% p.9
Total public expenditure 30,37427,16027,990 +3.1% 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 Community and External Affairs group is made up of 2 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.

Recreation, Culture, Amenities and Entertainment Licensing

Department (head) 2026-27EstimateHK$ million Source
Leisure and Cultural Services Department 12,366.5 p.3
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
Civil Engineering and Development Department Part of this department's spending: it also works in 6 other policy areas 4,190.1 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
Office for Film, Newspaper and Article Administration Part of this department's spending: it also works in 1 other policy area 60.2 p.3

District and Community Relations

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 (6) Community Development 220.8 p.19
Home Affairs Department 3,957.9 p.2
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

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
Leisure and Cultural Services Department 12,083.0 12,366.5 HK$16 p.3
Home Affairs Department 3,760.9 3,957.9 HK$5 p.2
Government Secretariat: Home and Youth Affairs Bureau Part of this department's spending counts in other groups 1,177.4 1,310.8 HK$2 p.2
Government Secretariat: Culture, Sports and Tourism Bureau Part of this department's spending counts in other groups 5,001.6 5,611.4 HK$7 p.1

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
Injection into the sports portion of the Arts and Sport Development Fund Speech paragraph 192 HK$1.2 billion Paid into a fund, which spends it over time p.66
More money for the international youth exchange funding scheme Speech paragraph 240 HK$60 million Additional funding p.79