Eelarve mustand - COM(2026) 460

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EUROPEAN COMMISSION

Brussels, 9.6.2026

COM(2026) 460 final

2026/0144 (BUD)

DRAFT AMENDING BUDGET No 2

TO THE GENERAL BUDGET 2026

Update of revenue (own resources) and adjustments to expenditure

1

Having regard to:

– the Treaty on the Functioning of the European Union, and in particular Article 314

thereof, in conjunction with the Treaty establishing the European Atomic Energy

Community, and in particular Article 106a thereof,

– Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of

own resources of the European Union1, entered into force on 1 June 2021,

‒ 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 (recast)2, and in particular Article 44 thereof,

‒ the general budget of the European Union for the financial year 2026, as adopted on

26 November 20253,

– draft amending budget No 1/2026, adopted on 10 April 20264,

The European Commission hereby presents to the European Parliament and to the Council the

draft amending budget No 2 to the 2026 budget.

CHANGES TO THE STATEMENT OF REVENUE AND EXPENDITURE BY

SECTION

The changes to the general statement of revenue and to the individual section III are available

on EUR-Lex (https://eur-lex.europa.eu/budget/www/index-en.htm).

1 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). 2 OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj. 3 OJ L, 2026/72, 26.2.2026, ELI:http://data.europa.eu/eli/budget/2026/72/oj. 4 COM(2026) 450, 10.4.2026.

2

Table of Contents

1. INTRODUCTION ....................................................................................................................................................... 3

2. UPDATE OF REVENUE............................................................................................................................................ 4

2.1 OVERALL IMPACT OF DAB 2/2026 ON THE DISTRIBUTION OF TOTAL OWN RESOURCES PAYMENTS BETWEEN

MEMBER STATES ................................................................................................................................................................ 4 2.2 REVISION OF THE FORECASTS OF TOR, VAT, PPW AND GNI BASES ........................................................................ 5 2.3 UNITED KINGDOM CONTRIBUTION ............................................................................................................................ 8 2.4 FINES AND PENALTY PAYMENTS ................................................................................................................................ 9 2.5 IMPACT ON THE GNI-BASED OWN RESOURCE CONTRIBUTION FOR 2026 .................................................................... 9

3. UPDATE OF EXPENDITURE ITEMS .................................................................................................................. 11

3.1 REINFORCEMENT OF PAYMENT APPROPRIATIONS FOR COHESION AND THE EUROPEAN AGRICULTURAL FUND FOR

RURAL DEVELOPMENT (EAFRD) .................................................................................................................................... 11 3.2 REINFORCEMENTS OF AGRICULTURAL EXPENDITURE .............................................................................................. 12 3.3 ADDITIONAL ESTABLISMENT PLAN POSTS AND CREDITS FOR THE UKRAINE SUPPORT LOAN ................................... 12 3.4 TRANSFERS FROM EEA TO THE LIFE PROGRAMME ................................................................................................. 13 3.5 CHANGE TO THE BUDGET REMARKS FOR LINE 02 02 02 (EU GUARANTEE FROM THE INVESTEU FUND –

PROVISIONING OF THE COMMON PROVISIONING FUND) ..................................................................................................... 14

4. FINANCING .............................................................................................................................................................. 14

5. SUMMARY TABLE BY MFF HEADING ............................................................................................................. 16

3

EXPLANATORY MEMORANDUM

1. INTRODUCTION

The Draft Amending Budget (DAB) No 2 for the year 2026 updates both the revenue and the

expenditure side of the budget.

As regards the revenue side, the update takes into account the latest developments as regards:

– the updated own resources forecasts for the 2026 budget agreed by the Advisory Committee on

Own Resources (ACOR) on 29 May 2026. This update is typically presented shortly after the

ACOR forecast meeting, in line with the Member States’ expectations that the ACOR updates

are budgeted as soon as possible;

– the other revenues, such as fines and the United Kingdom contribution.

As regards the expenditure side, DAB 2/2026 includes the following specific elements:

– a reinforcement of payment appropriations of EUR 7,6 billion, of which EUR 3,4 billion for the

European Regional Development Fund (ERDF), EUR 0,6 billion for the Cohesion Fund (CF),

EUR 1,4 billion for the European Social Fund Plus (ESF+) and EUR 2,2 billion for the European

Agricultural Fund for Rural Development (EAFRD);

– a reinforcement of the agricultural reserve for an amount of EUR 300 million in commitment

and payment appropriations to provide targeted, exceptional support to farmers facing severe

liquidity challenges in particular due to the rising cost of fertilisers;

– a reinforcement of the European Agricultural Guarantee Fund (EAGF) for an amount of EUR

140 million in commitment and payment appropriations to ensure timely reimbursement of

EAGF expenditure to Member States;

– an increase in the number of establishment plan posts for the Commission, a reinforcement of

administrative expenditure in heading 7 and a reinforcement of the support line for borrowing

and debt management activities to ensure effective administration of the Ukraine Support Loan,

in line with the related Legislative Financial Digital Statement;

– two budgetary neutral transfers from the European Environment Agency (EEA) back to the LIFE

programme following the withdrawal of the European forest monitoring proposal and delays in

the adoption of the Green Claims Directive;

– changes to the budget remarks for budget line 02 02 02 (EU guarantee from the InvestEU Fund

– Provisioning of the common provisioning fund) to accommodate the possibility for Member

States to contribute funds from the Recovery and Resilience Facility (RRF) to the InvestEU

financial instrument, following the InvestEU Omnibus II Regulation.

Overall, the net impact of DAB 2/2026 on expenditure amounts to an increase of EUR 444,2 million in

commitment appropriations and an increase of EUR 8,0 billion in payment appropriations.

4

2. UPDATE OF REVENUE

2.1 Overall impact of DAB 2/2026 on the distribution of total own resources payments

between Member States

The revised forecasts for 2026 were agreed in the 197th ACOR meeting on 29 May 2026. The

adjustments of the revenue side of the budget are required to update the estimates for Traditional Own

Resources (TOR) as well as for the own resources based on the Value Added Tax (VAT), the non-

recycled Plastic Packaging Waste (PPW) and Gross National Income (GNI), taking into account the

2026 Spring economic forecasts (see section 2.2).

Moreover, the amount of other revenues is updated to take into account the revised United Kingdom

contribution and definitively cashed fines and penalty payments since 1 January 2026 (see sections 2.3

and 2.4, respectively).

The overall impact of the revenue adjustments of this DAB is shown in the summary table below. This

table also shows the distribution of total own resources payments among Member States as budgeted in

the initial 2026 budget, as included in DAB 1/2026 and finally as included in this DAB 2/2026.

Distribution of total own resources payments by Member States (in million EUR)

Budget 2026 DAB 1/2026 DAB 2/2026

(1) (2)

(3)

BE 8 315,2 8 243,3 8 730,7

BG 1 187,9 1 175,8 1 226,7

CZ 3 375,6 3 338,9 3 572,1

DK 3 858,4 3 809,9 3 799,4

DE 41 374,0 40 861,9 42 837,6

EE 430,4 425,7 449,2

IE 4 159,8 4 114,8 4 557,9

EL 2 635,5 2 607,8 2 733,0

ES 18 097,8 17 909,0 18 699,7

FR 30 881,0 30 541,5 31 040,0

HR 966,8 956,3 1 003,5

IT 23 068,8 22 818,2 23 634,9

CY 355,4 351,7 363,4

LV 442,8 438,1 454,2

LT 876,3 867,0 919,1

LU 570,9 564,3 596,4

HU 2 369,5 2 345,2 2 543,9

MT 228,4 226,0 247,7

NL 11 800,1 11 666,4 12 020,6

AT 4 204,4 4 149,1 4 392,2

PL 9 905,4 9 802,4 10 355,1

PT 3 205,2 3 171,8 3 292,1

5

RO 4 001,0 3 957,1 3 972,9

SI 846,4 838,5 888,0

SK 1 476,0 1 460,8 1 392,8

FI 2 842,3 2 810,0 2 831,3

SE 5 080,1 5 008,6 5 268,8

EU 186 555,5 184 460,2 191 823,1

2.2 Revision of the forecasts of TOR, VAT, PPW and GNI bases

In line with Article 44(1) first subparagraph point (b) of the Financial Regulation5, the Commission

proposes to revise the financing of the budget on the basis of updated economic forecasts. Following

established practice, the revised revenue forecasts are agreed with the Member States in the ACOR

forecast procedure.

The revision concerns the forecast of TOR to be paid to the budget in 2026 as well as the forecast of the

2026 VAT, PPW and GNI bases. The forecast included in the adopted 2026 budget was agreed at the

194th ACOR meeting held on 26 May 2025. The revision in the present DAB 2/2026 takes into account

the agreed forecasts of the 197th ACOR meeting held on 29 May 2026. Updating the forecast of own

resources enhances the accuracy of the revenue projections, ensuring that Member States’ contributions

to the EU budget are more accurately aligned with actual financial needs during the budgetary year.

The Commission’s revenue projections are based on the Commission 2026 spring economic forecast6,

which foresees weaker economic activity in 2026 as the conflict in the Middle East triggers a new energy

shock, reigniting inflation and dampening economic sentiment.

Before the end of February 2026, the EU economy was set to keep expanding at a moderate pace

alongside a further decline in inflation, but the outlook has changed substantially since the outbreak of

the conflict. Inflation started picking up in March 2026, driven by the sharp increase in energy

commodity prices, and economic activity is losing momentum.

As a result, GDP growth in the EU is now projected to slow down to 1,1 % in 2026 – a downward

revision of 0,3 percentage points from the Autumn 2025 Economic Forecast projection (1,4 %) and a

reduction compared to the 1,5 % growth in 2025. GDP growth is then expect to edge up to 1,4 % in

2027. Inflation in the EU is expected to reach 3,1 % in 2026 – a full percentage point higher than

previously forecast – before easing again to 2,4 % in 2027.

The TOR forecast builds on the projections of extra-EU imports in the Commission’s Spring 2026

economic forecast. EU growth is weakened but not derailed while global trade is forecast to continue

growing over the forecast horizon, albeit at a slowing pace. Despite the steep rise in US tariffs,

exceptionally high trade policy uncertainty, and geopolitical tensions, global trade expanded strongly

by 4,3 % in 2025. This was supported by strong technology-related trade, frontloading of US imports,

and the continued robust expansion of services-related trade – a structural trend reflecting the rising

share of services in global trade.

Following several years of subdued performance, many major advanced economies, including the EU,

UK and Japan, experienced some recovery in merchandise trade in 2025. While these underlying drivers

are expected to continue supporting global trade, annual growth in 2026 will be lower, as 2025 trade

5 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 (recast) (OJ L, 2024/2509, 26.9.2024, ELI:

http://data.europa.eu/eli/reg/2024/2509/oj). 6 European Commission, 2026, European Economic Forecast Spring 2026, European Economy, Institutional Paper

341.

6

figures included import frontloading from 2026. Moreover, the spillover effects of the conflict in the

Middle East on energy trade flows, supply chains, and shipping costs will also weigh on global trade in

2026. As a result, global trade growth is expected to moderate to 2,1 % in 2026, returning broadly to its

recent trend of expanding slightly below global GDP growth. With global economic activity forecast to

strengthen in 2027, global trade growth is projected to accelerate to 3 %.

The economic scenario underlying the 2026 budget underpins the latest estimates for Traditional Own

Resources and the estimated bases of the other own resources:

• Total customs duties to be collected in 2026, net of 25 % collection costs, are forecast at EUR

24 350,2 million, which represents an increase of 14,0 % compared with the forecast of EUR 21

368,3 million included in the 2026 budget. The Commission compared the results of the

traditional ACOR forecast method (based on the forecast growth rates of extra-EU imports) with

the results of the extrapolation method (based on the latest outturn data for collected customs

duties, i.e. January – April 2026). As in the past years, the Commission takes a prudent approach,

ensuring sound financial management of the EU budget in a context of volatility and of high

economic and financial uncertainties. Therefore, it is proposed to use the traditional forecast

method for the revision of the 2026 TOR forecast. This results in higher revenues of around

EUR 3,0 billion when compared to the adopted 2026 budget.

• The total 2026 EU uncapped VAT base is forecast at EUR 8 407 456,0 million, which represents

an increase of 1,2 % compared to the May 2025 forecast of EUR 8 305 297,6 million entered in

the adopted 2026 budget. The total 2026 EU capped VAT base7 is forecast at EUR 8 362 091,2

million, which represents an increase of 1,3 % compared to the May 2025 forecast of EUR 8

252 480,7 million. Member States’ contributions based on the capped VAT-based own resource

are presented in Tables 2 and 6 of the accompanying budgetary annex.

• The forecast of non-recycled PPW in the EU amounts to 9 031 215,2 tonnes in 2026, which is a

decrease of 4,1 % compared to the May 2025 forecast of 9 422 229,9 tonnes. Member States’

contributions based on the non-recycled PPW-based own resource are presented in Tables 3 and

6 of the accompanying budgetary annex.

• The total 2026 EU GNI base is forecast at EUR 19 456 074,9 million, which is an increase of

0,9 % compared to the May 2025 forecast of EUR 19 277 897,8 million.

The exchange rates of 31 December 2025 have been used for converting the forecast VAT and GNI

bases in national currencies into EUR, for the six Member States that are not members of the euro area.

This avoids distortions, since these rates are the same as those used to convert budgeted own resources

payments from EUR into national currencies when the amounts are called in, as stipulated in Article

10a(1) of Council Regulation 609/20148.

The revised forecasts of TOR, uncapped VAT bases, non-recycled PPW bases and GNI bases for 2026,

as adopted at the 197th ACOR meeting, are set out in the following table:

7 Article 2(1), point (b) of ORD 2020 stipulates that for each Member State the VAT base shall not exceed 50 % of

GNI. For DAB 2/2026, Bulgaria, Estonia, Croatia, Cyprus, Luxembourg, Malta and Portugal will have their VAT

base capped at 50 % of GNI. 8 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), as last amended by Council Regulation (EU,

Euratom) 2022/615 of 5 April 2022 (OJ L 115, 13.4.2022, p. 51, ELI: http://data.europa.eu/eli/reg/2022/615/oj).

7

Revised forecasts of TOR, VAT, PPW and GNI bases for 2026

Customs (75 %)

Uncapped VAT

bases

Non-recycled

PPW bases GNI bases

Capped VAT bases9

EUR million tonnes EUR million

BE 2 855,0 246 029,8 146 503,6 672 147,0 246 029,8

BG 156,1 60 063,1 60 461,3 116 421,7 58 210,9

CZ 413,5 143 348,2 145 795,3 354 006,6 143 348,2

DK 428,2 159 274,8 172 954,0 431 570,7 159 274,8

DE 4 766,7 1 926 197,6 1 478 042,3 4 775 859,1 1 926 197,6

EE 43,0 23 811,3 26 725,6 43 348,5 21 674,3

IE 493,7 148 033,2 254 421,8 457 422,9 148 033,2

EL 339,5 122 227,0 181 433,0 256 347,3 122 227,0

ES 2 274,0 837 957,2 1 018 137,6 1 772 531,0 837 957,2

FR 2 195,0 1 411 044,9 1 745 591,1 3 108 161,9 1 411 044,9

HR 75,0 61 109,5 54 536,8 100 104,7 50 052,4

IT 2 648,2 990 709,1 1 130 437,1 2 315 423,8 990 709,1

CY 50,4 25 019,4 12 021,5 34 156,5 17 078,3

LV 49,1 22 084,6 11 499,3 44 931,3 22 084,6

LT 111,0 38 876,9 61 719,7 87 169,6 38 876,9

LU 14,2 47 306,5 12 474,1 63 794,7 31 897,4

HU 303,1 94 679,0 303 973,2 233 440,3 94 679,0

MT 29,2 12 308,4 15 047,1 23 174,5 11 587,3

NL 3 554,8 526 063,9 268 462,8 1 212 988,5 526 063,9

AT 239,5 250 293,0 190 742,5 529 021,8 250 293,0

PL 1 448,3 463 931,3 648 814,9 952 307,6 463 931,3

PT 304,0 164 482,0 226 139,0 316 470,2 158 235,1

RO 372,7 143 594,9 378 921,2 391 778,3 143 594,9

SI 215,8 33 946,8 31 986,2 73 774,1 33 946,8

SK 141,6 56 888,5 65 660,5 139 903,8 56 888,5

FI 159,3 135 868,5 115 055,4 290 836,4 135 868,5

SE 669,3 262 306,6 273 658,3 658 982,1 262 306,6

EU 24 350,2 8 407 456,0 9 031 215,2 19 456 074,9 8 362 091,2

9 The amounts highlighted in grey result from the capped VAT bases, as explained in footnote 8 above.

8

2.3 United Kingdom contribution

The United Kingdom contribution is to be paid in accordance with Article 148 of the Agreement on the

withdrawal of the United Kingdom from the European Union (the ‘Withdrawal Agreement’)10 and

covers in particular the United Kingdom’s share in the outstanding commitments prior to 2021 to be

paid in 2026 as well as the United Kingdom’s share in the Union’s liabilities (such as pensions), fines

and the contingent financial liabilities. The overall contribution of the United Kingdom also includes

the amounts due to the United Kingdom related to own resources corrections and adjustments for

financial years until 2021.

The United Kingdom contribution is based on the United Kingdom’s share11, which is calculated as the

ratio between the own resources made available by the United Kingdom in the years 2014 to 2020 and

the own resources made available during that period by all Member States including the United

Kingdom. The United Kingdom’s share was adjusted in 2022 in accordance with Article 139 of the

Withdrawal Agreement. The definitive share of the United Kingdom has been set at

12,431681219587700 %.

The table below presents the updated United Kingdom contribution to the budget 2026. It includes the

elements that the United Kingdom has already paid in January-May 2026 as part of the 2025 September

invoice, the elements included in the 2026 April invoice, and estimates for the elements to be included

in the 2026 September invoice that are known at this stage. The update results in lower United Kingdom

contribution compared to the estimate included in the budget 2026, mainly due to the lower than

expected implementation of Brexit RAL in 2025 as well as the reported amounts of contingent

liabilities, net financial corrections and fines. The revised amount of the United Kingdom contribution

included in DAB 2/2026 is calculated taking into account the payment modalities set out in Article 148

of the Withdrawal Agreement.

It is therefore proposed to update the estimate introduced in the 2026 budget accordingly. Overall, this

will reduce the estimated United Kingdom contribution to the budget 2026 by EUR 562,9 million

resulting from the decrease of EUR 557,8 million in general revenue and the decrease of

EUR 5,1 million in assigned revenues.

Updated United Kingdom contribution in 2026 (in EUR)

Reference to the Article of the

Withdrawal agreement

2026

Total United Kingdom contribution in 2026, of which: 478 248 868

1. RAL prior 2021 (including net financial corrections) -

due for payment in 2026

Art. 140

371 149 808

2. Union's liabilities/pensions* Art. 142 355 397 735

3. Own resources corrections and adjustments, of which: 130 223 924

3.1 Surplus/deficit of 2020 Art. 136(3)(a) n/a

3.2 UK correction updates (2018-2019) Art. 136 n/a

3.3. VAT&GNI Art. 136 105 372 390

3.4. TOR Art. 136, Art. 140(4) 24 851 534

4. Fines Art. 141 -145 901 554

5. Contingent liabilities, of which: -233 890 775

5.1 ELM, EFSI, EFSD, loans (Guarantee funds) Art. 143 -198 269 614

5.2 Financial Instruments Art. 144 42 661 537

5.3 Legal cases (incl. fines) Art. 147 7 040 376

6. ECSC net assets Art. 145 n/a

7. EIF investment Art. 146 n/a

10 Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European

Union and the European Atomic Energy Community, (OJ L 29, 31.01.2020, p. 7, ELI:

http://data.europa.eu/eli/treaty/withd_2020/sign). 11 Referred to in Article 136(3), points (a) and (c), and in Articles 140 to 147 of the Withdrawal Agreement.

9

Reference to the Article of the

Withdrawal agreement

2026

8. Access to networks/systems/data bases** Art.34(2), Art. 50 and 53, Art.

62(2), Art. 63(1)(e), Art. 63(2),

Art.99(3),Art. 100(2) 1 269 729

* The amount of EUR 326 million will be entered in the EU budget as assigned revenues.

** To be entered in the EU budget as assigned revenues.

2.4 Fines and penalty payments

Considering the fines and penalty payments cashed since 1 January, it is proposed to enter the following

amounts in the 2026 budget:

a) EUR 855 million of competition fines.

a) EUR 268 million of penalty payments and lump sums imposed on Member States, which

did not comply with judgments of the Court of Justice of the European Union on their

failure to fulfil an obligation under the Treaties.

a) EUR 97,5 million of interest connected with fines and penalty payments.

a) EUR 22,7 million of negative returns on cancelled or reduced fines.

a) EUR 0,8 million of other non-assigned fines and penalty payments mainly for excess

emissions premia.

It is therefore proposed to increase the initial amount introduced in the 2026 budget of EUR 101 million

by EUR 1 199 million, thus totalling EUR 1 300 million.

The detail by line is shown in the table below.

EUR

Revenue

line Name

Budget 2026 DAB 2/2026 New amount

4 2 0 Fines in connection with the implementation of

the rules on competition

100 000 000 855 327 953 955 327 953

4 2 1 Penalty payments and lump sums imposed on a

Member State

p.m. 268 063 119 268 063 119

4 2 4 Interest connected with fines and penalty

payments

1 000 000 97 536 784 98 536 784

4 2 5 Interest, other charges due and negative returns

on cancelled or reduced fines

p.m. -22 715 250

-22 715 250

4 2 9 Other non-assigned fines and penalty payments p.m. 865 504 865 504

Total 101 000 000 1 199 078 110 1 300 078 110

2.5 Impact on the GNI-based own resource contribution for 2026

Taking into account the revised forecasts for TOR, for the VAT-based own resource and for the own

resource based on non-recycled PPW, the amount of own resources other than GNI has increased by

EUR 2 997,9 million. Together with the increase of other revenues by EUR 641,3 million (as the

combined effect of the increase of revenue from fines by EUR 1 199,1 million and the decrease of the

UK contribution by EUR 557,8 million) and the increase of payment appropriations by EUR 8 billion,

this increases the GNI contribution by EUR 4 364,9 million compared to DAB 1/2026.

In order to respect the principle of equilibrium applicable to the budget of the European Union enshrined

in Article 310(1) TFEU, the uniform rate to be applied to the sum of all Member States’ GNI has to be

recalculated taking into account all the other revenue.

The revised GNI-based own resources contributions considering the new uniform rate are set out in the

following table:

10

Budgetary year 2026 (in EUR)

Member State

1 % of GNI base

used for DAB 1/2026

Uniform rate of

GNI-based own

resource (in %)

according to DAB

1/2026

1 % of GNI base

(Agreed ACOR

forecast)

Uniform rate of

GNI-based own

resource (in %)

according to DAB

2/2026

Difference in the GNI

(1) (2) (3) (4) (5) = (3 x 4) - (1 x 2)

BE 6 614 962 000 6 721 470 000 181 461 482

BG 1 116 401 000 1 164 217 000 51 464 584

CZ 3 376 618 000 3 540 066 000 168 804 680

DK 4 457 407 000 4 315 707 000 - 26 802 157

DE 47 117 636 000 47 758 591 000 1 210 340 513

EE 428 026 000 433 485 000 10 741 077

IE 4 145 078 000 4 574 229 000 366 799 858

EL 2 547 929 000 2 563 473 000 52 100 311

ES 17 368 690 000 17 725 310 000 530 206 848

FR 31 241 384 000 31 081 619 000 394 152 340

HR 965 743 000 1 001 047 000 40 287 935

IT 23 055 104 000 23 154 238 000 442 439 474

CY 336 266 000 0,6821695 341 565 000 0,6983572 9 143 959

LV 430 155 000 449 313 000 20 342 336

LT 857 010 000 871 696 000 24 129 073

LU 609 823 000 637 947 000 29 512 214

HU 2 238 976 000 2 334 403 000 102 885 946

MT 221 079 000 231 745 000 11 027 433

NL 12 297 977 000 12 129 885 000 81 687 401

AT 5 090 841 000 5 290 218 000 221 645 240

PL 9 473 184 000 9 523 076 000 188 191 261

PT 3 073 087 000 3 164 702 000 113 726 127

RO 4 042 013 000 3 917 783 000 - 21 326 119

SI 730 451 000 737 741 000 16 915 328

SK 1 404 150 000 1 399 038 000 19 159 922

FI 2 966 604 000 2 908 364 000 7 350 100

SE 6 572 384 000 6 589 821 000 118 568 871

Total 192 778 978 000 194 560 749 000 4 364 956 037

11

3. UPDATE OF EXPENDITURE ITEMS

3.1 Reinforcement of payment appropriations for cohesion and the European Agricultural

Fund for Rural Development (EAFRD)

The cohesion programmes showed strong implementation progress in 2025. The voted budget in 2025

was consumed in full, including the reinforcement of EUR 2,7 billion in Amending Budget 3/2025.

Many Member States submitted payment applications going well beyond the ‘n+3’ decommitment

target in 2025, which eventually led to payment needs exceeding the budget availabilities. Moreover, a

record high 32 % of the total payment applications (an amount of EUR 14,4 billion) arrived in the last

two weeks of the year, giving rise to a significant backlog of applications (EUR 18 billion) carried over

and paid from the 2026 budget.

The cohesion backlog from 2025, combined with the accelerated pace of implementation, puts the 2026

budget under pressure. The current trends of implementation on the ground (projects covering 69 % of

the cohesion policy envelope have already been selected by the programme authorities), as well as the

Member States’ forecasts, point to a full implementation of the 2026 voted budget and indicate a need

for a further reinforcement. The proposed reinforcement of EUR 5,36 billion for cohesion policy which

is already in this DAB mitigates the risk of running out of payment appropriations by end of October.

A further assessment of the needs until the end of the year will be done at the end of the summer, based

on the Member States’ forecasts to be submitted by end of July.

As for the 2023-2027 CAP Strategic Plans under the European Agricultural Fund for Rural

Development (EAFRD), Member States have revised upwards their forecasts for the year. The first two

declarations of expenditure received so far for 2026 also show an improved accuracy rate of Member

States’ forecasts. The accelerated pace of the CAP Strategic Plans implementation reflects both a catch-

up from the under-execution in the first years of this programming period and a shorter duration of the

programming period (five years). The acceleration of the programmes’ execution points to the fact that

Member States are prioritising the CAP Strategic Plans implementation, now that the 2014-2022 Rural

Development Programmes have reached the closure phase. The Commission therefore estimates that an

additional EUR 2,2 billion in payment appropriations is needed in 2026 on top of the voted budget.

The overall impact on expenditure is therefore as follows:

EUR

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

08 03 01 01 Rural development types of interventions under the CAP Strategic Plans 0 2 200 000 000

05 02 01 ERDF — Operational expenditure 0 3 376 800 000

05 03 01 Cohesion Fund (CF) — Operational expenditure 0 589 600 000

07 02 01 ESF+ shared management strand — Operational expenditure 0 1 393 600 000

Total 0 7 560 000 000

In parallel, the Commission will continue to monitor the implementation across the budget. After the

summer, it will take stock of the updated Member States’ forecasts for cohesion policy and EAFRD (to

be provided by end-July and end-August respectively) and of the actual budget implementation. As

part of the Global Transfer exercise, it will then adjust budget appropriations to the updated needs for

all programmes which may require a further reinforcement of payment appropriations for 2026, in

particular for cohesion.

12

3.2 Reinforcements of agricultural expenditure

Farmers are currently facing severe liquidity challenges due to the Middle East crisis, in particular due

to its negative impact on agricultural input costs, namely energy and fertilisers. There is a pressing need

to stabilise the agricultural sector and ensure food security and market stability in the EU by addressing

urgent liquidity shortages among farmers.

To achieve this, it is necessary to provide targeted exceptional support for the most-affected European

farmers through existing crisis instruments under the common agricultural policy (CAP). With this in

mind, the Commission adopted a Fertilisers Action Plan on 19 May12, which indicated, among the

immediate actions to improve farmers’ access to affordable fertilisers, an upcoming proposal to increase

the agricultural reserve to provide rapid exceptional relief to farmers. Considering the amount currently

available under the agricultural reserve for 2026, a reinforcement of EUR 300 million is requested from

the margin under the EAGF sub-ceiling in heading 3.

Furthermore, as in other years the 2026 EAGF budget included a projection of the amount of assigned

revenue to be collected in 2026, which reduces the fresh appropriations in the budget to cover the needs

accordingly. The estimate for 2026 was based on preliminary data at an early stage of the conformity

clearance process. The revised estimates, incorporating actual clearance decisions and the offsetting

possibilities for 2026, now indicate a lower level of assigned revenue than initially projected, which

creates a gap to cover the needs for the EAGF. Part of this gap will be covered through redeployments

within the EAGF. However, to avoid the risk of a shortfall of appropriations and ensure timely

reimbursement of EAGF expenditure to Member States, a reinforcement of EUR 140 million is

requested from the margin under the EAGF sub-ceiling in heading 3.

The overall impact on expenditure is therefore as follows:

EUR

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

08 02 01 Agricultural Reserve 300 000 000 300 000 000

08 02 04 01 Basic Income Support for Sustainability 140 000 000 140 000 000

Total 440 000 000 440 000 000

3.3 Additional establisment plan posts and credits for the Ukraine Support Loan

On 14 January 2026, the Commission presented its proposals13 for a Regulation establishing the Ukraine

Support Loan, which was adopted by the European Parliament and the Council on 24 February 202614.

The Support Loan to Ukraine, established under enhanced cooperation, entails a new type of financial,

budgetary and legal management. In combination with the volume and nature of the appropriations to

be managed, this requires additional expertise in the Directorates-General involved in its set-up and

implementation.

Under the current Multiannual Financial Framework (MFF), the Commission operates under the

principle of stable staffing. Several new tasks have nonetheless been entrusted to the Commission to

respond to new priorities, which has led to a considerable capacity gap. Despite continuous efforts to

find synergies and efficiencies, the capacity to absorb new tasks under stable staffing has reached its

limits. Therefore, the implementation of this proposal requires a total of 53 establishment plan posts, of

12 COM(2026) 310, 19.5.2026. 13 COM(2026) 20, 14.1.2026. 14 Regulation (EU) No 2026/467 of the European Parliament and of the Council of 24 February 2026 implementing

enhanced cooperation on the establishment of the Ukraine Support Loan for 2026 and 2027 (OJ L, 26.2.2026, ELI:

http://data.europa.eu/eli/reg/2026/467/oj

13

which 41 posts over and above stable staffing. This is line with the Legislative, Financial and Digital

Statement attached to the Commission proposal, which was adopted by the European Parliament and

the Council.

The additional resources will allow for appropriate set-up and management of the new instrument. Some

of the new posts will be located in the EU Delegation to Ukraine to oversee the implementation of the

new instrument on-the-ground. An overall amount of EUR 3,2 million in commitment and payment

appropriations are requested in heading 7 (European Public Administration) to cover the salaries and

allowances of this additional staff, as well as the related non-salary costs for 2026, assuming on average

six months presence in 2026.

Alongside the increase in establishment posts, additional support expenditure is also needed for the

administration of the borrowing operations related to the Ukraine Support Loan. The borrowing for the

loan will be covered under the EU’s unified funding approach, under which the Commission issues EU-

bonds and allocates the proceeds to a central funding pool, from which the Ukraine Support Loan will

be funded. A total of EUR 1 million in commitment and payment appropriations are thus also requested

in heading 2b to allow for an increased level of borrowing to raise the necessary funds.

The overall impact on expenditure is therefore as follows:

EUR

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

06 01 03 Support expenditure for borrowing and debt management activities of the

European Union

1 000 000 1 000 000

20 01 02 01 Remuneration and allowances — Headquarters and Representation offices 1 864 000 1 864 000

20 01 02 02 Expenses and allowances related to recruitment, transfers and termination of

service — Headquarters and Representation offices

551 000 551 000

20 01 02 03 Remuneration and allowances — Union delegations 510 000 510 000

20 01 05 01 Medical service 1 000 1 000

20 03 05 01 Acquisition, renting and related expenditure 239 000 239 000

Total 4 165 000 4 165 000

The updated establishment plan is set out in the budgetary annex.

3.4 Transfers from EEA to the LIFE programme

The negotiations on the Green Claims Directive proposal15 are at a standstill, and no agreement is

expected in 2026. The financial resources that were planned for the implementation of the relevant tasks

by the European Environment Agency – a total of EUR 432 172 in both commitments and payment

appropriations – can thus be returned to the LIFE programme, from which these appropriations were

initially offset. Similarly, one establishment post and one contract agent post for this purpose are no

longer required.

In addition, the Commission’s European forest monitoring proposal16 was included in the list of

withdrawn pending initiatives in the Communication of the Commission work programme 2026 –

Europe’s Independence Moment17. The financial resources that were planned for the implementation of

the relevant tasks by the European Environment Agency – a total of EUR 1,1 million in both

commitment and payment appropriations – will thus be returned to the LIFE programme budget lines

15 COM(2023)166 final, 22.3.2023 16 COM(2023)728 final, 22.11.2023 17 COM(2025)870 final, 21.10.2025

14

from which the amounts were initially offset. Similarly, two establishment posts and one contract agent

for this purpose are no longer required.

The overall impact on expenditure is therefore as follows:

EUR

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

30 02 02 Differentiated appropriations (Reserve for budget article 09 10 02) - 1 537 273 - 1 537 273

09 02 01 Nature and biodiversity 552 550 552 550

09 02 02 Circular economy and quality of life 432 172 432 172

09 02 03 Climate change mitigation and adaptation 552 551 552 551

Total 0 0

The updated establishment plan is set out in the budgetary annex.

3.5 Change to the budget remarks for line 02 02 02 (EU guarantee from the InvestEU Fund

– Provisioning of the common provisioning fund)

Under the InvestEU Omnibus II Regulation18, Member States can now contribute funds from the

Recovery and Resilience Facility (RRF) to the InvestEU financial instrument. These funds are direct

cash contributions from Member States to implementing partners, for which the most appropriate

solution is to record these external assigned revenues under budget line 02 02 02 . To reflect this change

and to accommodate similar future requests, the budgetary remarks in Budget 2026 for line 02 02 02

are proposed to be amended as follows:

Line 02 02 02 – EU guarantee from the InvestEU Fund – Provisioning of the common provisioning

fund

This appropriation is intended to cover the EU guarantee provisioning mainly necessary for covering

the guarantee calls and the costs related to the implementation of the EU guarantee from the InvestEU

Fund.

Moreover, contributions from five Member States (Romania, Greece, Finland, Bulgaria and Malta) and

Norway and Iceland were received in 2022, 2023 and 2024 as additional yearly contributions from

Member States and EFTA States by increasing the corresponding appropriations under this article.

Following the InvestEU Omnibus II Regulation, additional contributions are expected from Italy and

Romania, which will constitute external assigned revenue. These funds will not be part of the InvestEU

guarantee but will be entrusted to the relevant InvestEU implementing partners and deployed as a

financial instrument under InvestEU.

4. FINANCING

Overall, the net impact of DAB 2/2026 on expenditure amounts to an increase of EUR 444,2 million in

commitment appropriations and EUR 8 004,2 million in payment appropriations. The revenue side of

the budget is proposed to be adjusted as set out in this DAB 2/2026.

Given the absence of margins and room for redeployment under sub-heading 2b, the Commission

proposes to mobilise the Flexibility Instrument in line with Article 12 of Regulation (EU, Euratom)

18 Regulation (EU) 2025/2005 of the European Parliament and of the Council of 16 December 2025 amending

Regulations (EU) 2015/1017, (EU) 2021/523, (EU) 2021/695 and (EU) 2021/1153 as regards increasing the

efficiency of the EU guarantee under Regulation (EU) 2021/523 and simplifying reporting requirements (OJ L,

2025/2005, 23.12.2025, ELI: http://data.europa.eu/eli/reg/2025/2005/oj).

15

2020/209319 for an amount of EUR 1 million in commitment appropriations and payment appropriations

for sub-heading 2b, in order to reinforce the budget line for support expenditure for borrowing and debt

management activities.

Similarly, given the absence of margins and room for redeployment under heading 7, the Commission

proposes to mobilise the Single Margin Instrument in line with Article 11 of Regulation (EU, Euratom)

2020/209320 for an amount of EUR 3,165 million in commitment appropriations for heading 7.

The 2026 payment appropriations related to the mobilisation of the Flexibility Instrument in the years

2023 to 2026 are estimated at EUR 2 286,0 million. The estimated payment schedule of the related

outstanding amounts for these years is detailed in the following table:

Flexibility Instrument - payment profile (in EUR million)

Mobilisation year 2026  2027  Beyond 2021-

2027 MFF Total

2023 83,2 0,0 0,0 83,2

2024 83,7 46,3 0,0 129,9

2025 15,8 9,4 5,7 30,9

2026 2 038,7 1,7 1,6 2 041,9

Total 2 221,4 57,3 7,2 2 286,0

19 Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual financial

framework for the years 2021 to 2027 (OJ L 433I, 22.12.2020, p. 11, ELI:

http://data.europa.eu/eli/reg/2020/2093/oj). 20 Ibid.

16

5. SUMMARY TABLE BY MFF HEADING

In EUR

Budget 2026 (incl. DAB 1/2026) Draft Amending Budget 2/2026 Budget 2026 (incl. DABs 1-2/2026)

CA PA CA PA CA PA

1 Single Market, Innovation

and Digital 22 162 993 197 23 336 627 126 22 162 993 197 23 336 627 126

Ceiling 22 210 000 000 22 210 000 000

Margin 47 006 803 47 006 803

2 Cohesion, Resilience and

Values 71 649 838 425 73 166 657 166 1 000 000 5 361 000 000 71 650 838 425 78 527 657 166

Ceiling 67 523 000 000 67 523 000 000

Of which under Flexibility

Instrument 2 014 115 425 1 000 000 1 000 000 2 015 115 425

Of which under EURI 2 112 723 000 2 112 723 000

Margin

2a. Economic, social and

territorial cohesion 56 594 001 997 58 298 110 625 5 360 000 000 56 594 001 997 63 658 110 625

Ceiling 56 593 000 000 56 593 000 000

Of which under Flexibility

Instrument 1 001 997 1 001 997

Margin

2b. Resilience and values 15 055 836 428 14 868 546 541 1 000 000 1 000 000 15 056 836 428 14 869 546 541

Ceiling 10 930 000 000 10 930 000 000

Of which under Flexibility

Instrument 2 013 113 428 1 000 000 1 000 000 2 014 113 428

Of which under EURI 2 112 723 000 2 112 723 000

Margin

3 Natural Resources and

Environment 56 529 415 080 52 577 345 231 440 000 000 2 640 000 000 56 969 415 080 55 217 345 231

Ceiling 57 100 000 000 57 100 000 000

Margin 570 584 920 -440 000 000 130 584 920

Of which: Market related

expenditure and direct

payments

40 011 259 481 39 958 066 815 440 000 000 440 000 000 40 451 259 481 40 398 066 815

EAGF sub-ceiling 41 764 000 000 41 764 000 000

Rounding difference

excluded for calculating the

sub-margin

773 000 773 000

Net transfers between EAGF

and EAFRD -1 222 773 000 -1 222 773 000

Net balance available for EAGF expenditure (sub-

ceiling corrected by transfers

between EAGF and EAFRD)

40 542 000 000 40 542 000 000

EAGF sub-margin 529 967 519 -440 000 000 89 967 519

4 Migration and Border

Management 5 018 866 515 3 887 896 129 5 018 866 515 3 887 896 129

Ceiling 5 103 000 000 5 103 000 000

Margin 84 133 485 84 133 485

5 Security and Defence 2 813 506 939 2 253 300 408 2 813 506 939 2 253 300 408

17

Ceiling 2 810 000 000 2 810 000 000

Of which under Flexibility

Instrument 3 506 939 3 506 939

Margin

6 Neighbourhood and the

World 15 600 020 092 16 569 670 072 15 600 020 092 16 569 670 072

Ceiling 15 614 000 000 15 614 000 000

Margin 13 979 908 13 979 908

7 European Public

Administration 13 277 510 287 13 277 510 287 3 165 000 3 165 000 13 280 675 287 13 280 675 287

Ceiling 12 506 000 000 12 506 000 000

Of which under Flexibility

Instrument 23 306 848 23 306 848

Of which under Single

Margin Instrument 11(1)(a) 748 203 439 3 165 000 751 368 439

Margin

of which: Administrative

expenditure of the

institutions

9 999 745 735 9 999 745 735 3 165 000 3 165 000 10 002 910 735 10 002 910 735

Sub-ceiling 9 464 000 000 9 464 000 000

Of which under Single

Margin Instrument 11(1)(a) 535 745 735 3 165 000 538 910 735

Sub-margin

Appropriations for headings 187 052 150 535 185 069 006 419 444 165 000 8 004 165 000 187 496 315 535 193 073 171 419

Ceiling 182 866 000 000 201 170 000 000 182 866 000 000 201 170 000 000

Of which under Flexibility

Instrument 2 040 929 212 2 220 417 865 1 000 000 1 000 000 2 041 929 212 2 221 417 865

Of which under Single

Margin Instrument 11(1)(a) 748 203 439 3 165 000 751 368 439

Of which under EURI 2 112 723 000 2 112 723 000 2 112 723 000 2 112 723 000

Margin 715 705 116 20 434 134 446 -440 000 000 -8 003 165 000 275 705 116 12 430 969 446

Thematic special

instruments 5 715 921 020 5 022 549 248 5 715 921 020 5 022 549 248

Total appropriations 192 768 071 555 190 091 555 667 444 165 000 8 004 165 000 193 212 236 555 198 095 720 667