Where your tax goes

Housing

Public housing and housing policy

In 2026-27 the Government plans to spend HK$7.4 billion on Housing p.12. That is 0.9% of all government spending (our calculation) p.12, and 24.6% less than the 2025-26 revised estimate p.12.

Of this, HK$1.2 billion p.9 is recurrent spending (16.5%, 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$10 of that would go to Housing (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
Housing 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

Housing is the smallest of the 10 groups

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

Housing spending (HK$ million)
Measure 2024-25Actual2025-26Revised estimate2026-27Estimate Change Source
Total government expenditure 7,4039,8377,416 −24.6% p.12
Recurrent government expenditure 7658441,226 +45.3% p.9
Total public expenditure 51,31060,62064,474 +6.4% 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.

Public expenditure on housing (HK$64.5 billion) is far higher than government expenditure (HK$7.4 billion) because the Housing Authority, which builds and runs public rental housing, sits outside government expenditure. It plans to spend HK$57.1 billion in 2026-27 p.4. Our receipt uses government expenditure, which is why housing looks small there.

Policy areas and the departments behind them

The Housing 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.

Housing

Department (head) 2026-27EstimateHK$ million Source
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 (2) Building Control 226.0 p.9
In this area: Programme (3) Private Housing 97.3 p.9
In this area: Programme (4) Appeal Panel (Housing) 13.1 p.9
In this area: Programme (5) Rehousing of Occupants upon Clearance 26.9 p.9
In this area: Programme (6) Support Services 956.8 p.9
Lands Department Part of this department's spending: it also works in 2 other policy areas 3,280.9 p.2
Rating and Valuation Department Part of this department's spending: it also works in 2 other policy areas 737.8 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.

Housing Authority

Public rental housing is built and run by the Housing Authority, which has its own budget. Its spending counts in public expenditure but not in government expenditure. The Authority plans to spend HK$57.1 billion in 2026-27 p.4.

That is why government expenditure on Housing is only HK$7.4 billion p.12, while public expenditure, which includes the Housing Authority, is HK$64.5 billion p.11.

Wang Fuk Court

After the fire at Wang Fuk Court in Tai Po, the Government set money aside for residents' long-term housing. The Estimates list it as a new commitment under the Housing Bureau, included in the bureau's 2026-27 budget. A commitment is the total approved and can be spent over more than one year.

HK$ million
Item 2025-26Revised estimate 2026-27Estimate Of a typical household's HK$1,120 Source
Government Secretariat: Housing Bureau Part of this department's spending counts in other groups 1,758.2 5,344.7 HK$7 p.2
of which: new commitment: Wang Fuk Court long-term housing arrangements (Subhead 700 item 804) 4,000.0 HK$5 p.13

Light public housing

HK$ million
Item 2025-26Revised estimate 2026-27Estimate Of a typical household's HK$1,120 Source
Head 711 — Housing 12,233.2 5,517.4 HK$7 p.1
of which: light public housing (sub-total) 7,836.7 1,796.7 HK$2 p.2
Light public housing: projects (HK$ million)
Project 2026-27cash flow (estimate) Total project costapproved project estimate Source
Implementation of Light Public Housing—the Second Batch of Projects Head 711 · B001HL 1,496.7 9,837.4 p.1

Cash flow is the amount planned to be paid in 2026-27. Total project cost is the approved estimate for the whole project, paid over several years. The two are different measures: don't compare or add them.

Subsidies for repairing private buildings and replacing lifts are on the Infrastructure page.

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
Tai Po fire: long-term housing for Wang Fuk Court residents Speech paragraph 233 HK$4 billion Earmark p.78