Official Journal
of the European Union
EN
L series
|
|
Official Journal |
EN L series |
|
2026/1855 |
3.9.2026 |
DEFINITIVE ADOPTION (EU, Euratom) 2026/1855
of Amending budget No 1 of the European Union for the financial year 2026
THE PRESIDENT OF THE EUROPEAN PARLIAMENT,
having regard to the Treaty on the Functioning of the European Union, and in particular Article 314(4)(a) and (9) thereof,
having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,
having regard to Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (1),
having regard to Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (2), and in particular Article 43 thereof,
having regard to Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual financial framework for the years 2021 to 2027 (3),
having regard to the Interinstitutional Agreement of 16 December 2020 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap towards the introduction of new own resources (4),
having regard to the annual budget of the European Union for the financial year 2026, as definitively adopted on 26 November 2025 (5),
having regard to Draft amending budget No 1 of the European Union for the financial year 2026, which the Commission adopted on 10 April 2026,
having regard to the position on Draft amending budget No 1/2026, which the Council adopted on 16 June 2026 and forwarded to Parliament on the following day,
having regard to Parliament’s approval of 7 July 2026 of the Council position,
having regard to Rules 96 and 98 of Parliament’s Rules of Procedure,
DECLARES:
Sole Article
The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and Amending budget No 1 of the European Union for the financial year 2026 has been definitively adopted.
Done at Strasbourg, 7 July 2026.
The President
R. METSOLA
(1) OJ L 424, 15.12.2020, p. 1, ELI: http://data.europa.eu/eli/dec/2020/2053/oj.
(2) OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj.
(3) OJ L 433 I, 22.12.2020, p. 11, ELI: http://data.europa.eu/eli/reg/2020/2093/oj.
(4) OJ L 433 I, 22.12.2020, p. 28, ELI: http://data.europa.eu/eli/agree_interinstit/2020/1222/oj.
(5) OJ L, 2026/72, 26.2.2026, ELI: http://data.europa.eu/eli/budget/2026/72/oj.
AMENDING BUDGET No 1 FOR THE FINANCIAL YEAR 2026
CONTENTS
GENERAL STATEMENT OF REVENUE
| CALCULATION OF THE FINANCING OF THE BUDGET | 5 |
STATEMENT OF REVENUE AND EXPENDITURE BY SECTION
| SECTION III: COMMISSION | 12 |
| — REVENUE | 13 |
|
— TITLE 1: |
OWN RESOURCES | 15 |
|
— TITLE 2: |
SURPLUSES, BALANCES AND ADJUSTMENTS | 19 |
GENERAL REVENUE
CALCULATION OF THE FINANCING OF THE BUDGET
Allocation of resources of the Union to ensure, pursuant to Article 311 of the Treaty on the Functioning of the European Union (TFEU), the financing of the Union’s annual budget
|
Revenue description |
Budget 2026 |
Budget 2025 (1) |
Change (%) |
|
Miscellaneous revenue (Titles 3 to 6) |
3 536 104 775 |
5 496 479 429 |
–35,67 |
|
Surplus available from the preceding financial year (Chapter 2 0, Article 2 0 0) |
2 095 238 148 |
1 344 533 139 |
+55,83 |
|
Balances and adjustments (Chapters 2 1, 2 2, 2 3 and 2 4) |
p.m. |
p.m. |
— |
|
Total revenue for Titles 2 to 6 |
5 631 342 923 |
6 841 012 568 |
–17,68 |
|
Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) |
21 368 300 000 |
22 178 600 000 |
–3,65 |
|
VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) |
24 757 441 950 |
23 814 511 650 |
+3,96 |
|
Plastic packaging waste own resource (Table 3, Chapter 1 7) |
6 826 530 720 |
6 848 152 160 |
–0,32 |
|
Remainder to be financed by the additional resource (GNI-based own resource, Table 4, Chapter 1 4) |
131 507 940 074 |
101 480 252 237 |
+29,59 |
|
Appropriations to be covered by the own resources referred to in Article 2 of Decision (EU, Euratom) 2020/2053 (2), (3) |
184 460 212 744 |
154 321 516 047 |
+19,53 |
|
Total revenue (4) |
190 091 555 667 |
161 162 528 615 |
+17,95 |
|
(1) The figures in this column correspond to those in the 2025 budget (OJ L, 2025/31, 27.2.2025, ELI: http://data.europa.eu/eli/budget/2025/31/oj) plus amending budgets No 1/2025 to No 3/2025. (2) The own resources for the 2026 budget are determined based on the budget forecasts adopted at the 194th meeting of the Advisory Committee on Own Resources on 26 May 2025. (3) This amount includes EUR 7 970 000 000 in relation to liabilities of the Union resulting from the borrowing referred to in Article 5 of Decision (EU, Euratom) 2020/2053. (4) Article 310(1), third subparagraph, TFEU reads: ‘The revenue and expenditure shown in the budget shall be in balance’. |
|||
TABLE 1
Calculation of capping of value added tax (VAT) bases pursuant to Article 2(1), point (b), of Council Decision (EU, Euratom) 2020/2053
|
Member State |
1 % of non-capped VAT base |
1 % of gross national income |
Capping rate (in %) |
1 % of gross national income multiplied by capping rate |
1 % of capped VAT base (5) |
Member States whose VAT base is capped |
|
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
Belgium |
2 494 752 000 |
6 614 962 000 |
50 |
3 307 481 000 |
2 494 752 000 |
|
|
Bulgaria |
588 703 000 |
1 116 401 000 |
50 |
558 200 500 |
558 200 500 |
Bulgaria |
|
Czechia |
1 412 546 000 |
3 376 618 000 |
50 |
1 688 309 000 |
1 412 546 000 |
|
|
Denmark |
1 585 943 000 |
4 457 407 000 |
50 |
2 228 703 500 |
1 585 943 000 |
|
|
Germany |
19 232 802 000 |
47 117 636 000 |
50 |
23 558 818 000 |
19 232 802 000 |
|
|
Estonia |
228 169 000 |
428 026 000 |
50 |
214 013 000 |
214 013 000 |
Estonia |
|
Ireland |
1 467 500 000 |
4 145 078 000 |
50 |
2 072 539 000 |
1 467 500 000 |
|
|
Greece |
1 120 600 000 |
2 547 929 000 |
50 |
1 273 964 500 |
1 120 600 000 |
|
|
Spain |
7 927 332 000 |
17 368 690 000 |
50 |
8 684 345 000 |
7 927 332 000 |
|
|
France |
14 352 526 000 |
31 241 384 000 |
50 |
15 620 692 000 |
14 352 526 000 |
|
|
Croatia |
570 630 000 |
965 743 000 |
50 |
482 871 500 |
482 871 500 |
Croatia |
|
Italy |
9 824 573 000 |
23 055 104 000 |
50 |
11 527 552 000 |
9 824 573 000 |
|
|
Cyprus |
252 649 000 |
336 266 000 |
50 |
168 133 000 |
168 133 000 |
Cyprus |
|
Latvia |
212 634 000 |
430 155 000 |
50 |
215 077 500 |
212 634 000 |
|
|
Lithuania |
364 822 000 |
857 010 000 |
50 |
428 505 000 |
364 822 000 |
|
|
Luxembourg |
490 137 000 |
609 823 000 |
50 |
304 911 500 |
304 911 500 |
Luxembourg |
|
Hungary |
866 441 000 |
2 238 976 000 |
50 |
1 119 488 000 |
866 441 000 |
|
|
Malta |
120 578 000 |
221 079 000 |
50 |
110 539 500 |
110 539 500 |
Malta |
|
Netherlands |
5 211 161 000 |
12 297 977 000 |
50 |
6 148 988 500 |
5 211 161 000 |
|
|
Austria |
2 495 135 000 |
5 090 841 000 |
50 |
2 545 420 500 |
2 495 135 000 |
|
|
Poland |
4 163 403 000 |
9 473 184 000 |
50 |
4 736 592 000 |
4 163 403 000 |
|
|
Portugal |
1 652 516 000 |
3 073 087 000 |
50 |
1 536 543 500 |
1 536 543 500 |
Portugal |
|
Romania |
1 463 838 000 |
4 042 013 000 |
50 |
2 021 006 500 |
1 463 838 000 |
|
|
Slovenia |
335 699 000 |
730 451 000 |
50 |
365 225 500 |
335 699 000 |
|
|
Slovakia |
609 706 000 |
1 404 150 000 |
50 |
702 075 000 |
609 706 000 |
|
|
Finland |
1 344 534 000 |
2 966 604 000 |
50 |
1 483 302 000 |
1 344 534 000 |
|
|
Sweden |
2 663 647 000 |
6 572 384 000 |
50 |
3 286 192 000 |
2 663 647 000 |
|
|
Total |
83 052 976 000 |
192 778 978 000 |
|
96 389 489 000 |
82 524 806 500 |
|
|
(5) The base to be used does not exceed 50 % of GNI. |
||||||
TABLE 2
Breakdown of own resource accruing from VAT pursuant to Article 2(1), point (b), of Council Decision (EU, Euratom) 2020/2053 (Chapter 1 3)
|
Member State |
1 % of capped VAT base |
Uniform rate of VAT-based own resource (in %) |
VAT-based own resource at uniform rate |
|
|
(1) |
(2) |
(3) = (1) × (2) |
|
Belgium |
2 494 752 000 |
0,30 |
748 425 600 |
|
Bulgaria |
558 200 500 |
0,30 |
167 460 150 |
|
Czechia |
1 412 546 000 |
0,30 |
423 763 800 |
|
Denmark |
1 585 943 000 |
0,30 |
475 782 900 |
|
Germany |
19 232 802 000 |
0,30 |
5 769 840 600 |
|
Estonia |
214 013 000 |
0,30 |
64 203 900 |
|
Ireland |
1 467 500 000 |
0,30 |
440 250 000 |
|
Greece |
1 120 600 000 |
0,30 |
336 180 000 |
|
Spain |
7 927 332 000 |
0,30 |
2 378 199 600 |
|
France |
14 352 526 000 |
0,30 |
4 305 757 800 |
|
Croatia |
482 871 500 |
0,30 |
144 861 450 |
|
Italy |
9 824 573 000 |
0,30 |
2 947 371 900 |
|
Cyprus |
168 133 000 |
0,30 |
50 439 900 |
|
Latvia |
212 634 000 |
0,30 |
63 790 200 |
|
Lithuania |
364 822 000 |
0,30 |
109 446 600 |
|
Luxembourg |
304 911 500 |
0,30 |
91 473 450 |
|
Hungary |
866 441 000 |
0,30 |
259 932 300 |
|
Malta |
110 539 500 |
0,30 |
33 161 850 |
|
Netherlands |
5 211 161 000 |
0,30 |
1 563 348 300 |
|
Austria |
2 495 135 000 |
0,30 |
748 540 500 |
|
Poland |
4 163 403 000 |
0,30 |
1 249 020 900 |
|
Portugal |
1 536 543 500 |
0,30 |
460 963 050 |
|
Romania |
1 463 838 000 |
0,30 |
439 151 400 |
|
Slovenia |
335 699 000 |
0,30 |
100 709 700 |
|
Slovakia |
609 706 000 |
0,30 |
182 911 800 |
|
Finland |
1 344 534 000 |
0,30 |
403 360 200 |
|
Sweden |
2 663 647 000 |
0,30 |
799 094 100 |
|
Total |
82 524 806 500 |
|
24 757 441 950 |
TABLE 3
Breakdown of own resource accruing from plastic packaging waste pursuant to Article 2(1), point (c), of Council Decision (EU, Euratom) 2020/2053 (Chapter 1 7)
|
Member State |
Plastic packaging waste that is not recycled (kg) |
Call rate per kg in EUR |
Gross amount |
Lump-sum reduction |
Net amount |
|
|
(1) |
(2) |
(3) = (1) × (2) |
(4) |
(5) = (3) – (4) |
|
Belgium |
171 313 900 |
|
137 051 120 |
|
137 051 120 |
|
Bulgaria |
88 161 900 |
|
70 529 520 |
22 000 000 |
48 529 520 |
|
Czechia |
142 738 000 |
|
114 190 400 |
32 187 600 |
82 002 800 |
|
Denmark |
169 237 800 |
|
135 390 240 |
|
135 390 240 |
|
Germany |
1 561 234 500 |
|
1 248 987 600 |
|
1 248 987 600 |
|
Estonia |
23 429 800 |
|
18 743 840 |
4 000 000 |
14 743 840 |
|
Ireland |
245 306 200 |
|
196 244 960 |
|
196 244 960 |
|
Greece |
178 823 600 |
|
143 058 880 |
33 000 000 |
110 058 880 |
|
Spain |
1 191 867 700 |
|
953 494 160 |
142 000 000 |
811 494 160 |
|
France |
1 700 817 300 |
|
1 360 653 840 |
|
1 360 653 840 |
|
Croatia |
57 707 300 |
|
46 165 840 |
13 000 000 |
33 165 840 |
|
Italy |
1 168 508 600 |
0,80 |
934 806 880 |
184 048 000 |
750 758 880 |
|
Cyprus |
13 750 600 |
|
11 000 480 |
3 000 000 |
8 000 480 |
|
Latvia |
27 756 800 |
|
22 205 440 |
6 000 000 |
16 205 440 |
|
Lithuania |
61 533 600 |
|
49 226 880 |
9 000 000 |
40 226 880 |
|
Luxembourg |
13 623 000 |
|
10 898 400 |
|
10 898 400 |
|
Hungary |
301 460 700 |
|
241 168 560 |
30 000 000 |
211 168 560 |
|
Malta |
15 287 800 |
|
12 230 240 |
1 415 900 |
10 814 340 |
|
Netherlands |
265 772 000 |
|
212 617 600 |
|
212 617 600 |
|
Austria |
203 785 700 |
|
163 028 560 |
|
163 028 560 |
|
Poland |
693 776 900 |
|
555 021 520 |
117 000 000 |
438 021 520 |
|
Portugal |
288 900 100 |
|
231 120 080 |
31 322 000 |
199 798 080 |
|
Romania |
391 263 900 |
|
313 011 120 |
60 000 000 |
253 011 120 |
|
Slovenia |
32 311 400 |
|
25 849 120 |
6 279 700 |
19 569 420 |
|
Slovakia |
68 347 800 |
|
54 678 240 |
17 000 000 |
37 678 240 |
|
Finland |
109 188 500 |
|
87 350 800 |
|
87 350 800 |
|
Sweden |
236 324 500 |
|
189 059 600 |
|
189 059 600 |
|
Total |
9 422 229 900 |
|
7 537 783 920 |
711 253 200 |
6 826 530 720 |
TABLE 4
Determination of uniform rate and breakdown of own resource based on GNI pursuant to Article 2(1), point (d), of Council Decision (EU, Euratom) 2020/2053 (Chapter 1 4)
|
Member State |
1 % of gross national income |
Uniform rate of ‘additional’ own resource |
‘Additional’ own resource at uniform rate |
|
|
(1) |
(2) |
(3) = (1) × (2) |
|
Belgium |
6 614 962 000 |
|
4 512 525 356 |
|
Bulgaria |
1 116 401 000 |
|
761 574 718 |
|
Czechia |
3 376 618 000 |
|
2 303 425 831 |
|
Denmark |
4 457 407 000 |
|
3 040 707 129 |
|
Germany |
47 117 636 000 |
|
32 142 214 443 |
|
Estonia |
428 026 000 |
|
291 986 285 |
|
Ireland |
4 145 078 000 |
|
2 827 645 809 |
|
Greece |
2 547 929 000 |
|
1 738 119 466 |
|
Spain |
17 368 690 000 |
|
11 848 390 667 |
|
France |
31 241 384 000 |
|
21 311 919 471 |
|
Croatia |
965 743 000 |
|
658 800 425 |
|
Italy |
23 055 104 000 |
|
15 727 488 893 |
|
Cyprus |
336 266 000 |
|
229 390 411 |
|
Latvia |
430 155 000 |
0,6821695 (6) |
293 438 624 |
|
Lithuania |
857 010 000 |
|
584 626 088 |
|
Luxembourg |
609 823 000 |
|
416 002 654 |
|
Hungary |
2 238 976 000 |
|
1 527 361 151 |
|
Malta |
221 079 000 |
|
150 813 352 |
|
Netherlands |
12 297 977 000 |
|
8 389 304 888 |
|
Austria |
5 090 841 000 |
|
3 472 816 487 |
|
Poland |
9 473 184 000 |
|
6 462 317 244 |
|
Portugal |
3 073 087 000 |
|
2 096 366 239 |
|
Romania |
4 042 013 000 |
|
2 757 338 009 |
|
Slovenia |
730 451 000 |
|
498 291 397 |
|
Slovakia |
1 404 150 000 |
|
957 868 311 |
|
Finland |
2 966 604 000 |
|
2 023 726 783 |
|
Sweden |
6 572 384 000 |
|
4 483 479 943 |
|
Total |
192 778 978 000 |
|
131 507 940 074 |
|
(6) Calculation of rate: (131 507 940 074 ) / (192 778 978 000 ) = 0,682169505401154. |
|||
TABLE 5
Annual GNI lump-sum reductions for certain Member States and their financing pursuant to Article 2, paragraph (4), of Council Decision (EU, Euratom) 2020/2053 (Chapter 1 6)
|
Member State |
Gross reduction |
Percentage share of GNI base |
Financing of the gross reduction in favour of Denmark, Germany, Netherlands, Austria and Sweden |
Net financing of the reduction in favour of Denmark, Netherlands, Germany, Austria and Sweden |
|
|
(1) |
(2) |
(3) |
(4) = (1) + (3) |
|
Belgium |
|
3,43 |
324 196 621 |
324 196 621 |
|
Bulgaria |
|
0,58 |
54 714 363 |
54 714 363 |
|
Czechia |
|
1,75 |
165 486 687 |
165 486 687 |
|
Denmark |
– 468 486 590 |
2,31 |
218 455 720 |
– 250 030 870 |
|
Germany |
–4 561 841 570 |
24,44 |
2 309 216 349 |
–2 252 625 221 |
|
Estonia |
|
0,22 |
20 977 382 |
20 977 382 |
|
Ireland |
|
2,15 |
203 148 602 |
203 148 602 |
|
Greece |
|
1,32 |
124 872 973 |
124 872 973 |
|
Spain |
|
9,01 |
851 232 496 |
851 232 496 |
|
France |
|
16,21 |
1 531 127 638 |
1 531 127 638 |
|
Croatia |
|
0,50 |
47 330 675 |
47 330 675 |
|
Italy |
|
11,96 |
1 129 921 354 |
1 129 921 354 |
|
Cyprus |
|
0,17 |
16 480 261 |
16 480 261 |
|
Latvia |
|
0,22 |
21 081 723 |
21 081 723 |
|
Lithuania |
|
0,44 |
42 001 715 |
42 001 715 |
|
Luxembourg |
|
0,32 |
29 887 179 |
29 887 179 |
|
Hungary |
|
1,16 |
109 731 311 |
109 731 311 |
|
Malta |
|
0,11 |
10 834 993 |
10 834 993 |
|
Netherlands |
–2 387 169 070 |
6,38 |
602 718 898 |
–1 784 450 172 |
|
Austria |
– 702 108 550 |
2,64 |
249 500 065 |
– 452 608 485 |
|
Poland |
|
4,91 |
464 276 930 |
464 276 930 |
|
Portugal |
|
1,59 |
150 610 755 |
150 610 755 |
|
Romania |
|
2,10 |
198 097 428 |
198 097 428 |
|
Slovenia |
|
0,38 |
35 799 109 |
35 799 109 |
|
Slovakia |
|
0,73 |
68 816 826 |
68 816 826 |
|
Finland |
|
1,54 |
145 392 066 |
145 392 066 |
|
Sweden |
–1 328 414 230 |
3,41 |
322 109 891 |
–1 006 304 339 |
|
Total |
–9 448 020 010 |
100,00 |
9 448 020 010 |
0 |
|
EU GDP price deflator, in EUR, (spring 2025 economic forecast) : (a) 2020 EU-27 = 100,0000 ; (b) 2026 EU-27 = 124,2670 |
||||
|
Lump sum for Denmark in 2026 prices: 377 000 000 EUR × [ (b/a) ] = 468 486 590 EUR |
||||
|
Lump sum for Germany in 2026 prices: 3 671 000 000 EUR × [ (b/a) ] = 4 561 841 570 EUR |
||||
|
Lump sum for Netherlands in 2026 prices: 1 921 000 000 EUR × [ (b/a) ] = 2 387 169 070 EUR |
||||
|
Lump sum for Austria in 2026 prices: 565 000 000 EUR × [ (b/a) ] = 702 108 550 EUR |
||||
|
Lump sum for Sweden in 2026 prices: 1 069 000 000 EUR × [ (b/a) ] = 1 328 414 230 EUR |
||||
TABLE 6
Summary of financing (7) of the general budget by category of own resource and by Member State
|
Member State |
Categories of own resources pursuant to Article 2 of Council Decision 2020/2053/EU, Euratom (8) |
|||||
|
Net traditional own resources |
VAT-based own resource |
Plastics-based own resource |
GNI-based own resource |
GNI lump-sum reductions and their financing |
TOTAL |
|
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) = (1+2+3+4+5) |
|
|
Belgium |
2 521 100 000 |
748 425 600 |
137 051 120 |
4 512 525 356 |
324 196 621 |
8 243 298 697 |
|
Bulgaria |
143 500 000 |
167 460 150 |
48 529 520 |
761 574 718 |
54 714 363 |
1 175 778 751 |
|
Czechia |
364 200 000 |
423 763 800 |
82 002 800 |
2 303 425 831 |
165 486 687 |
3 338 879 118 |
|
Denmark |
408 100 000 |
475 782 900 |
135 390 240 |
3 040 707 129 |
– 250 030 870 |
3 809 949 399 |
|
Germany |
3 953 500 000 |
5 769 840 600 |
1 248 987 600 |
32 142 214 443 |
–2 252 625 221 |
40 861 917 422 |
|
Estonia |
33 800 000 |
64 203 900 |
14 743 840 |
291 986 285 |
20 977 382 |
425 711 407 |
|
Ireland |
447 500 000 |
440 250 000 |
196 244 960 |
2 827 645 809 |
203 148 602 |
4 114 789 371 |
|
Greece |
298 600 000 |
336 180 000 |
110 058 880 |
1 738 119 466 |
124 872 973 |
2 607 831 319 |
|
Spain |
2 019 700 000 |
2 378 199 600 |
811 494 160 |
11 848 390 667 |
851 232 496 |
17 909 016 923 |
|
France |
2 032 000 000 |
4 305 757 800 |
1 360 653 840 |
21 311 919 471 |
1 531 127 638 |
30 541 458 749 |
|
Croatia |
72 100 000 |
144 861 450 |
33 165 840 |
658 800 425 |
47 330 675 |
956 258 390 |
|
Italy |
2 262 700 000 |
2 947 371 900 |
750 758 880 |
15 727 488 893 |
1 129 921 354 |
22 818 241 027 |
|
Cyprus |
47 400 000 |
50 439 900 |
8 000 480 |
229 390 411 |
16 480 261 |
351 711 052 |
|
Latvia |
43 600 000 |
63 790 200 |
16 205 440 |
293 438 624 |
21 081 723 |
438 115 987 |
|
Lithuania |
90 700 000 |
109 446 600 |
40 226 880 |
584 626 088 |
42 001 715 |
867 001 283 |
|
Luxembourg |
16 000 000 |
91 473 450 |
10 898 400 |
416 002 654 |
29 887 179 |
564 261 683 |
|
Hungary |
237 000 000 |
259 932 300 |
211 168 560 |
1 527 361 151 |
109 731 311 |
2 345 193 322 |
|
Malta |
20 400 000 |
33 161 850 |
10 814 340 |
150 813 352 |
10 834 993 |
226 024 535 |
|
Netherlands |
3 285 600 000 |
1 563 348 300 |
212 617 600 |
8 389 304 888 |
–1 784 450 172 |
11 666 420 616 |
|
Austria |
217 300 000 |
748 540 500 |
163 028 560 |
3 472 816 487 |
– 452 608 485 |
4 149 077 062 |
|
Poland |
1 188 800 000 |
1 249 020 900 |
438 021 520 |
6 462 317 244 |
464 276 930 |
9 802 436 594 |
|
Portugal |
264 100 000 |
460 963 050 |
199 798 080 |
2 096 366 239 |
150 610 755 |
3 171 838 124 |
|
Romania |
309 500 000 |
439 151 400 |
253 011 120 |
2 757 338 009 |
198 097 428 |
3 957 097 957 |
|
Slovenia |
184 100 000 |
100 709 700 |
19 569 420 |
498 291 397 |
35 799 109 |
838 469 626 |
|
Slovakia |
213 500 000 |
182 911 800 |
37 678 240 |
957 868 311 |
68 816 826 |
1 460 775 177 |
|
Finland |
150 200 000 |
403 360 200 |
87 350 800 |
2 023 726 783 |
145 392 066 |
2 810 029 849 |
|
Sweden |
543 300 000 |
799 094 100 |
189 059 600 |
4 483 479 943 |
–1 006 304 339 |
5 008 629 304 |
|
Total |
21 368 300 000 |
24 757 441 950 |
6 826 530 720 |
131 507 940 074 |
0 |
184 460 212 744 |
|
(7) p.m. (own resources + other revenue = total revenue = total expenditure); (184 460 212 744 + 5 631 342 923 = 190 091 555 667 = 190 091 555 667 ). (8) Total own resources as percentage of GNI: (184 460 212 744 ) / (19 277 897 800 000 ) = 0,96 %; total own resources ceiling in accordance with Articles 3 and 6 of Decision (EU, Euratom) 2020/2053: 2,00 %. |
||||||
SECTION III
COMMISSION
REVENUE
|
Title |
Heading |
2026 estimate |
Amending budget No 1/2026 |
New amount |
|
1 |
OWN RESOURCES |
186 555 450 892 |
–2 095 238 148 |
184 460 212 744 |
|
2 |
SURPLUSES, BALANCES AND ADJUSTMENTS |
p.m. |
2 095 238 148 |
2 095 238 148 |
|
3 |
ADMINISTRATIVE REVENUE |
1 968 914 650 |
|
1 968 914 650 |
|
4 |
FINANCIAL REVENUE, DEFAULT INTEREST AND FINES |
178 146 472 |
|
178 146 472 |
|
5 |
BUDGETARY GUARANTEES, BORROWING-AND-LENDING OPERATIONS |
p.m. |
|
p.m. |
|
6 |
REVENUE, CONTRIBUTIONS AND REFUNDS RELATED TO UNION POLICIES |
808 507 663 |
|
808 507 663 |
|
|
GRAND TOTAL |
189 511 019 677 |
0 |
189 511 019 677 |
TITLE 1
OWN RESOURCES
|
Article Item |
Heading |
2026 estimate |
Amending budget No 1/2026 |
New amount |
||||||||||||
|
CHAPTER 1 1 |
||||||||||||||||
|
1 1 0 |
Sugar levies |
p.m. |
|
p.m. |
||||||||||||
|
|
CHAPTER 1 1 — TOTAL |
p.m. |
|
p.m. |
||||||||||||
|
CHAPTER 1 2 |
||||||||||||||||
|
1 2 0 |
Customs duties and other duties |
21 368 300 000 |
|
21 368 300 000 |
||||||||||||
|
|
CHAPTER 1 2 — TOTAL |
21 368 300 000 |
|
21 368 300 000 |
||||||||||||
|
CHAPTER 1 3 |
||||||||||||||||
|
1 3 0 |
Own resource based on value added tax |
24 757 441 950 |
|
24 757 441 950 |
||||||||||||
|
|
CHAPTER 1 3 — TOTAL |
24 757 441 950 |
|
24 757 441 950 |
||||||||||||
|
CHAPTER 1 4 |
||||||||||||||||
|
1 4 0 |
Own resource based on gross national income |
133 603 178 222 |
–2 095 238 148 |
131 507 940 074 |
||||||||||||
|
|
CHAPTER 1 4 — TOTAL |
133 603 178 222 |
–2 095 238 148 |
131 507 940 074 |
||||||||||||
|
CHAPTER 1 6 |
||||||||||||||||
|
1 6 0 |
GNI lump-sum reductions granted to certain Member States and their financing |
0 |
|
0 |
||||||||||||
|
|
CHAPTER 1 6 — TOTAL |
0 |
|
0 |
||||||||||||
|
CHAPTER 1 7 |
||||||||||||||||
|
1 7 0 |
Own resource based on non-recycled plastic packaging waste |
6 826 530 720 |
|
6 826 530 720 |
||||||||||||
|
|
CHAPTER 1 7 — TOTAL |
6 826 530 720 |
|
6 826 530 720 |
||||||||||||
|
|
Title 1 — Total |
186 555 450 892 |
–2 095 238 148 |
184 460 212 744 |
||||||||||||
|
||||||||||||||||
CHAPTER 1 4 — OWN RESOURCE BASED ON GROSS NATIONAL INCOME
|
Title Chapter Article Item |
Heading |
FF |
2026 estimate |
Amending budget No 1/2026 |
New amount |
|
1 4 |
OWN RESOURCE BASED ON GROSS NATIONAL INCOME |
||||
|
1 4 0 |
Own resource based on gross national income |
|
133 603 178 222 |
–2 095 238 148 |
131 507 940 074 |
|
|
CHAPTER 1 4 — TOTAL |
|
133 603 178 222 |
–2 095 238 148 |
131 507 940 074 |
1 4 0
Own resource based on gross national income
|
2026 estimate |
Amending budget No 1/2026 |
New amount |
|
133 603 178 222 |
–2 095 238 148 |
131 507 940 074 |
Remarks
The GNI-based resource is an ‘additional’ resource, providing the revenue required to cover expenditure in excess of the amount yielded by traditional own resources, VAT-based payments, the plastic-based own resource and other revenue in any particular year. By implication, the GNI-based resource ensures that the budget is always balanced ex ante.
The GNI call rate is determined by the additional revenue needed to finance the budgeted expenditure not covered by the other resources (plastic-based own resource, VAT-based resource, traditional own resources and other revenue). Thus a call rate is applied to the GNI of each of the Member States.
The rate to be applied to the Member States’ GNI for financial year 2026 is 0,6822 %.
Legal basis
Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1, ELI: http://data.europa.eu/eli/dec/2020/2053/oj), and in particular Article 2(1), point (d), thereof.
|
Member State |
2026 estimate |
Amending budget No. 1/2026 |
New amount |
|
Belgium |
4 584 420 751 |
–71 895 395 |
4 512 525 356 |
|
Bulgaria |
773 708 437 |
–12 133 719 |
761 574 718 |
|
Czechia |
2 340 124 951 |
–36 699 120 |
2 303 425 831 |
|
Denmark |
3 089 152 915 |
–48 445 786 |
3 040 707 129 |
|
Germany |
32 654 317 320 |
– 512 102 877 |
32 142 214 443 |
|
Estonia |
296 638 329 |
–4 652 044 |
291 986 285 |
|
Ireland |
2 872 697 016 |
–45 051 207 |
2 827 645 809 |
|
Greece |
1 765 811 894 |
–27 692 428 |
1 738 119 466 |
|
Spain |
12 037 164 060 |
– 188 773 393 |
11 848 390 667 |
|
France |
21 651 469 666 |
– 339 550 195 |
21 311 919 471 |
|
Croatia |
669 296 702 |
–10 496 277 |
658 800 425 |
|
Italy |
15 978 065 661 |
– 250 576 768 |
15 727 488 893 |
|
Cyprus |
233 045 153 |
–3 654 742 |
229 390 411 |
|
Latvia |
298 113 807 |
–4 675 183 |
293 438 624 |
|
Lithuania |
593 940 589 |
–9 314 501 |
584 626 088 |
|
Luxembourg |
422 630 578 |
–6 627 924 |
416 002 654 |
|
Hungary |
1 551 695 691 |
–24 334 540 |
1 527 361 151 |
|
Malta |
153 216 172 |
–2 402 820 |
150 813 352 |
|
Netherlands |
8 522 966 715 |
– 133 661 827 |
8 389 304 888 |
|
Austria |
3 528 146 816 |
–55 330 329 |
3 472 816 487 |
|
Poland |
6 565 277 518 |
– 102 960 274 |
6 462 317 244 |
|
Portugal |
2 129 766 401 |
–33 400 162 |
2 096 366 239 |
|
Romania |
2 801 269 043 |
–43 931 034 |
2 757 338 009 |
|
Slovenia |
506 230 379 |
–7 938 982 |
498 291 397 |
|
Slovakia |
973 129 460 |
–15 261 149 |
957 868 311 |
|
Finland |
2 055 969 624 |
–32 242 841 |
2 023 726 783 |
|
Sweden |
4 554 912 574 |
–71 432 631 |
4 483 479 943 |
|
Article 1 4 0 — Total |
133 603 178 222 |
–2 095 238 148 |
131 507 940 074 |
TITLE 2
SURPLUSES, BALANCES AND ADJUSTMENTS
|
Article Item |
Heading |
2026 estimate |
Amending budget No 1/2026 |
New amount |
||||||||||
|
CHAPTER 2 0 |
||||||||||||||
|
2 0 0 |
Surplus from previous financial year |
p.m. |
2 095 238 148 |
2 095 238 148 |
||||||||||
|
|
CHAPTER 2 0 — TOTAL |
p.m. |
2 095 238 148 |
2 095 238 148 |
||||||||||
|
CHAPTER 2 1 |
||||||||||||||
|
2 1 0 |
VAT balances |
p.m. |
|
p.m. |
||||||||||
|
2 1 1 |
GNI balances |
p.m. |
|
p.m. |
||||||||||
|
2 1 2 |
Netting of VAT and GNI balances |
p.m. |
|
p.m. |
||||||||||
|
2 1 3 |
Plastics balances |
p.m. |
|
p.m. |
||||||||||
|
2 1 4 |
Netting of plastics balances |
p.m. |
|
p.m. |
||||||||||
|
|
CHAPTER 2 1 — TOTAL |
p.m. |
|
p.m. |
||||||||||
|
CHAPTER 2 2 |
||||||||||||||
|
2 2 0 |
Adjustment for non-participation in the area of migration, border management and security policies |
p.m. |
|
p.m. |
||||||||||
|
|
CHAPTER 2 2 — TOTAL |
p.m. |
|
p.m. |
||||||||||
|
CHAPTER 2 3 |
||||||||||||||
|
2 3 0 |
Adjustment for the implementation of own resources decisions |
p.m. |
|
p.m. |
||||||||||
|
|
CHAPTER 2 3 — TOTAL |
p.m. |
|
p.m. |
||||||||||
|
CHAPTER 2 4 |
||||||||||||||
|
2 4 0 |
Adjustment for exchange rate differences for own resources |
p.m. |
|
p.m. |
||||||||||
|
|
CHAPTER 2 4 — TOTAL |
p.m. |
|
p.m. |
||||||||||
|
|
Title 2 — Total |
p.m. |
2 095 238 148 |
2 095 238 148 |
||||||||||
|
||||||||||||||
CHAPTER 2 0 — SURPLUS FROM PREVIOUS FINANCIAL YEAR
|
Title Chapter Article Item |
Heading |
FF |
2026 estimate |
Amending budget No 1/2026 |
New amount |
|
2 0 |
SURPLUS FROM PREVIOUS FINANCIAL YEAR |
||||
|
2 0 0 |
Surplus from previous financial year |
|
p.m. |
2 095 238 148 |
2 095 238 148 |
|
|
CHAPTER 2 0 — TOTAL |
|
p.m. |
2 095 238 148 |
2 095 238 148 |
2 0 0
Surplus from previous financial year
|
2026 estimate |
Amending budget No 1/2026 |
New amount |
|
p.m. |
2 095 238 148 |
2 095 238 148 |
Remarks
In accordance with Article 18 of the Financial Regulation, the balance from each financial year, whether surplus or deficit, is entered as revenue or expenditure in the budget of the subsequent financial year.
The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 42 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 1(1) of Regulation (EU, Euratom) 2021/768.
After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through an amending budget that must be presented by the Commission within 15 days following the submission of the provisional accounts.
A deficit is entered in Article 16 05 01 of the statement of expenditure in Section III ‘Commission’.
Legal basis
Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p. 39, ELI: http://data.europa.eu/eli/reg/2014/609/oj).
Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1, ELI: http://data.europa.eu/eli/dec/2020/2053/oj), and in particular Article 8 thereof.
Council Regulation (EU, Euratom) 2021/768 of 30 April 2021 laying down implementing measures for the system of own resources of the European Union and repealing Regulation (EU, Euratom) No 608/2014 (OJ L 165, 11.5.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/768/oj).
Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj), and in particular Article 18 thereof.
ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/oj
ISSN 1977-0677 (electronic edition)