Where your tax goes

Security

Police, fire and immigration

In 2026-27 the Government plans to spend HK$71.5 billion on Security p.12. That is 8.5% of all government spending (our calculation) p.12, and 9.8% more than the 2025-26 revised estimate p.12.

Of this, HK$60.5 billion p.9 is recurrent spending (84.6%, 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$95 of that would go to Security (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
Security 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

Security is number 6 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

Security spending (HK$ million)
Measure 2024-25Actual2025-26Revised estimate2026-27Estimate Change Source
Total government expenditure 65,74665,12771,516 +9.8% p.12
Recurrent government expenditure 59,16758,84060,517 +2.9% p.9
Total public expenditure 65,74665,12771,516 +9.8% 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 Security 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.

Internal Security

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 (4) Rehabilitation and Medical Social Services This programme also serves other policy areas 12,882.4 p.19
Hong Kong Police Force 26,952.7 p.2
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 (6) Treatment of Drug Abusers 218.6 p.13
Fire Services Department 9,382.5 p.1
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 (2) Anti-narcotics Investigation 306.6 p.12
Correctional Services Department 5,475.9 p.1
Marine Department Part of this department's spending: it also works in 6 other policy areas 1,840.0 p.3
Civil Aviation Department Part of this department's spending: it also works in 2 other policy areas 1,468.8 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: Security Bureau Part of this department's spending: it also works in 2 other policy areas 893.6 p.2
Government Laboratory Part of this department's spending: it also works in 4 other policy areas 658.0 p.1
Government Flying Service 619.1 p.1
Hong Kong Observatory Part of this department's spending: it also works in 1 other policy area 469.1 p.2
Civil Aid Service 138.3 p.1
Auxiliary Medical Service 114.0 p.1
Independent Police Complaints Council 91.6 p.2
Secretariat, Commissioner on Interception of Communications and Surveillance 27.9 p.3

Immigration Control

Department (head) 2026-27EstimateHK$ million Source
Immigration Department 7,335.4 p.2
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

Legal Administration

Department (head) 2026-27EstimateHK$ million Source
Department of Justice 2,539.1 p.1

Administration of Justice

Department (head) 2026-27EstimateHK$ million Source
Judiciary 2,906.3 p.2

Anti-corruption

Department (head) 2026-27EstimateHK$ million Source
Independent Commission Against Corruption 1,413.0 p.2

Legal Aid

Department (head) 2026-27EstimateHK$ million Source
Legal Aid Department 1,613.7 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

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.

Hong Kong Police Force

The Police Force's 2026-27 budget is HK$26,952.7 million p.2, 1.5% more than the 2025-26 revised estimate of HK$26,560.6 million p.2 (our calculation). The original 2025-26 estimate was HK$28,056.5 million p.2; the revised estimate came in lower. Actual spending in 2024-25 was HK$26,563.8 million p.2.

The Police Force's four programmes (HK$ million)
Programme 2025-26Revised estimate 2026-27Estimate Share of provision Staff (31 March 2027) Source
Programme (1): Maintenance of Law and Order in the Community 11,952.3 11,910.4 44.2% 19,107 p.11 p.12
Programme (2): Prevention and Detection of Crime 6,108.9 6,237.9 23.1% 7,601 p.11 p.12
Programme (3): Road Safety 2,363.9 2,395.6 8.9% 3,390 p.11 p.12
Programme (4): Operations 6,135.5 6,408.8 23.8% 6,360 p.11 p.12

The share of provision and staff numbers are printed in the Estimates.

Staff

Posts (31 March 2026)
37,793 p.2
Posts (31 March 2027)
36,458 p.2
of which directorate posts
77 p.1
Net change in non-directorate posts in 2026-27
−1,335 p.1

What the money is spent on

HK$ million
Item 2025-26Revised estimate 2026-27Estimate Of a typical household's HK$1,120 Source
Operational expenses (Subhead 000, recurrent) 25,241.3 25,364.5 HK$34 p.14
of which: salaries 19,042.0 18,952.8 HK$25 p.15
Capital Account (plant, vehicles and equipment) 1,181.5 1,461.3 HK$2 p.14

Fire Services Department (including ambulances)

HK$ million
Item 2025-26Revised estimate 2026-27Estimate Of a typical household's HK$1,120 Source
Fire Services Department 8,993.4 9,382.5 HK$12 p.1
Programme (1): Fire Service 5,428.6 5,352.7 HK$7 p.8
Programme (2): Fire Protection and Prevention 902.9 1,064.7 HK$1 p.8
Programme (3): Ambulance Service 2,661.9 2,965.1 HK$4 p.8

Immigration Department

HK$ million
Item 2025-26Revised estimate 2026-27Estimate Of a typical household's HK$1,120 Source
Immigration Department 7,237.7 7,335.4 HK$10 p.2
Programme (2): Control upon Entry 3,946.3 4,064.1 HK$5 p.11
Programme (4): Personal Documentation 1,482.3 1,468.4 HK$2 p.11
Programme (3): Control after Entry 1,314.2 1,309.7 HK$2 p.11
Programme (1): Pre-entry Control 459.3 457.8 HK$1 p.11
Programme (5): Nationality and Assistance to HKSAR Residents outside Hong Kong 35.6 35.4 under HK$1 p.11

Correctional Services Department

HK$ million
Item 2025-26Revised estimate 2026-27Estimate Of a typical household's HK$1,120 Source
Correctional Services Department 5,407.3 5,475.9 HK$7 p.1
Programme (1): Prison Management 4,211.6 4,286.9 HK$6 p.4
Programme (2): Re-integration 1,195.7 1,189.0 HK$2 p.4

Independent Commission Against Corruption

HK$ million
Item 2025-26Revised estimate 2026-27Estimate Of a typical household's HK$1,120 Source
Independent Commission Against Corruption 1,397.4 1,413.0 HK$2 p.2
Programme (2): Operations 1,100.7 1,108.7 HK$1 p.10
Programme (1): Corruption Prevention 100.3 98.3 under HK$1 p.10
Programme (3): Preventive Education 98.2 98.0 under HK$1 p.10
Programme (4): Enlisting Support 98.2 108.0 under HK$1 p.10

Related building projects

Paid from the Capital Works Reserve Fund.

Related building projects: projects (HK$ million)
Project 2026-27cash flow (estimate) Total project costapproved project estimate Source
Construction of a District Court Building at Caroline Hill Road Head 703 · 3033LJ 1,739.0 5,800.0 p.7
Development of the Territory-wide Closed-circuit Television System under the “SmartView” programme Head 710 · A148YU 909.9 p.3

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.

Measures in the Budget Speech

None of the new measures with amounts in the Budget Speech belongs to this group.