EN EN

EUROPEAN COMMISSION

Brussels, 9.10.2026 COM(2026) 950 final

2026/0314 (BUD)

DRAFT AMENDING BUDGET No 3

TO THE GENERAL BUDGET 2026

Adjustments in expenditure, update of revenues and other technical updates

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, which 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,

– amending budget No 1/2026, adopted on 7 July 20264,

– amending budget No 2/2026, adopted on 15 September 20265,

– Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council

of 16 December 2020 on a general regime of conditionality for the protection of the

Union budget (‘Conditionality Regulation’)6, and in particular Article 7(3) thereof,

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

multiannual financial framework for the years 2021 to 20277, and in particular Article

6 thereof,

– Proposal for a Council Implementing Decision pursuant to Article 7(2) of the

Conditionality Regulation of 23 September 20268.

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

draft amending budget No 3 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 OJ L, 2026/1855, 3.9.2026, ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/oj. 5 COM(2026) 460, 9.6.2026. 6 OJ L 433I, 22.12.2020, pp. 1–10, ELI: http://data.europa.eu/eli/reg/2020/2092/oj. 7 OJ L 433I, 22.12.2020, pp. 11–22, ELI: http://data.europa.eu/eli/reg/2020/2093/oj. 8 COM(2026) 516, 23.9.2026

2

Table of Contents

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

2. UPDATE OF EXPENDITURE ITEMS .................................................................................................................... 4

2.1 INCREASED NEEDS IN PAYMENT APPROPRIATIONS FOR COHESION AND RURAL DEVELOPMENT .................................. 4 2.2 REINTRODUCTION OF SUSPENDED COMMITMENTS FOR HUNGARY ............................................................................. 5 2.3 UPDATE OF THE SUSTAINABLE FISHERIES PARTNERSHIP AGREEMENTS AND REGIONAL FISHERIES MANAGEMENT

ORGANISATIONS ................................................................................................................................................................. 5 2.4 EUROPEAN AGRICULTURAL GUARANTEE FUND ........................................................................................................ 6 2.5 REINFORCEMENT OF THE FOOD CHAIN STRAND OF THE SINGLE MARKET PROGRAMME ........................................... 6 2.6 RETURN OF A RESERVE – SUPPORT EXPENDITURE FOR THE ASYLUM, MIGRATION AND INTEGRATION FUND ............ 7 2.7 ADDITIONAL ADJUSTMENTS TO DECENTRALISED AGENCIES ...................................................................................... 8

3. UPDATE OF REVENUE............................................................................................................................................ 9

3.1 FINES AND PENALTY PAYMENTS .............................................................................................................................. 10 3.2 TRADITIONAL OWN RESOURCES - SURPLUS ............................................................................................................ 10 3.3 IMPACT ON THE GNI-BASED OWN RESOURCE CONTRIBUTION FOR 2026 .................................................................. 10

4. FINANCING .............................................................................................................................................................. 11

5. SUMMARY TABLE BY MFF HEADING ............................................................................................................. 12

3

EXPLANATORY MEMORANDUM

1. INTRODUCTION

The Draft Amending Budget (DAB) No 3 for the year 2026 updates both the revenue and the

expenditure side of the budget.

As regards the expenditure side, DAB 3/2026 includes the following specific elements:

– a reinforcement of payment appropriations of EUR 4,2 billion, of which EUR 2 billion for the

European Regional Development Fund (ERDF), EUR 2 billion for the European Social Fund

Plus (ESF+) and EUR 0,2 billion for the European Agricultural Fund for Rural Development

(EAFRD);

– A reintroduction in the budget of the budgetary commitments under three Hungarian operational

programmes in Cohesion Policy that are still suspended under a measure established by Council

Implementing Decision (EU) 2022/2506 of 15 December 2022 on measures for the protection

of the Union budget against breaches of the principles of the rule of law in Hungary, subject to

the Council lifting that measure as proposed by the Commission in its proposal for a Council

Implementing Decision pursuant to Article 7(2) of the Conditionality Regulation;

– An update of the needs for the Sustainable Fisheries Partnership Agreements (SFPAs), taking

into account that several agreements and the related protocols will not be concluded in 2026,

and of the needs for Regional Fisheries Management Organisations as the 2026 EU contribution

to the respective budgets of these organisations is finalised;

– A reinforcement in commitment and payment appropriations for the European Agricultural

Guarantee Fund (EAGF) to ensure the timely reimbursement of expenditure to Member States;

– A reinforcement of the emergency measures under the Food Chain strand of the Single Market

Programme to co-finance measures implemented by Member States following outbreaks of

animal diseases including Highly Pathogenic Avian Influenza and African Swine Fever;

– A return from the reserve to the operational line of the Asylum, Migration and Integration Fund

(AMIF) due to the delayed adoption of the Regulation on the return of third-country nationals;

– An adjustment of the EU contribution to several decentralised agencies, linked to

implementation or other specific reasons, as follows:

– A return in commitment and payment appropriations from the European Chemicals

Agency (ECHA) to the LIFE programme. Given the delays in the implementation of the

One Substance One Assessment (OSOA) package, the agency will not need the

corresponding appropriations;

– A return in commitment and payment appropriations to the EU4Health programme from

the European Medicines Agency (EMA), due to reduced needs for the agency’s

implementation of the Critical Medicines Act;

– A return in commitment and payment appropriations to the Customs programme from

the European Union Customs Authority (EUCA), due to delays in the agency’s set-up;

– An increase in commitment and payment appropriations for the European Union Agency

for Railways (ERA) and an adjustment of its establishment plan following the adoption

of the Regulation on the use of railway infrastructure capacity in the single European

railway area.

Overall, the net impact of this DAB on expenditure amounts to an increase of EUR 2 180 million in

commitment appropriations and an increase of EUR 4 162 million in payment appropriations.

On the revenue side, this DAB incorporates an additional EUR 4 765 million of definitive fines and

penalty payments paid until 30 September 2026 and EUR 1 100 million of the estimated TOR surplus.

The overall impact on the revenue side is thus a decrease in GNI contributions of EUR 1 703 million.

4

2. UPDATE OF EXPENDITURE ITEMS

2.1 Increased needs in payment appropriations for cohesion and rural development

The ‘Global transfer’ is an annual exercise organised within the Commission, in which all Directorates-

Generals and Services are requested to review, by early September, their respective payment

implementation of the current budget until the end of the year concerned. This exercise aims to

determine exact needs and ensure maximum implementation of the budget in payment appropriations

at year-end by matching additional needs with expected under-implementation. A request for a transfer

in accordance with Article 31 of the Financial Regulation is submitted annually to the European

Parliament and to the Council as a result.

The ‘Global transfer’ exercise showed that the remaining voted budget and the available assigned

revenues will not be sufficient to cover estimated payment needs until the end of the year for the

European Regional Development Fund (ERDF), the European Social Fund Plus (ESF+) and the

European Agricultural Fund for Rural Development (EAFRD). Therefore, the Commission proposes to

reinforce these programmes as follows:

• ERDF and ESF+

The backlog of payment claims for cohesion at the end of 2025 stood at EUR 18 billion. Awaiting

further information on the final needs for 2026, the Amending Budget 2/2026 already included a

reinforcement of payment appropriations for cohesion policy of EUR 5,36 billion.

Implementation on the ground is clearly accelerating: projects covering 74 % of the cohesion policy

envelope have already been selected by the programme authorities, compared to 50 % at the same time

last year. The latest Member States’ forecasts from July 2026 also point to the need for a further

reinforcement. The proposed reinforcement of EUR 4 billion for cohesion aims to reduce the end-2026

backlog compared to the level at the end of 2025, which will also mitigate the pressure on the 2027

budget.

• EAFRD

Earlier this year, Member States had already revised upwards their forecasts for 2026 for the 2023-2027

CAP Strategic Plans under the European Agricultural Fund for Rural Development (EAFRD), for which

the Amending Budget 2/2026 included a first increase of payment appropriations of EUR 2,2 billion.

The trend is confirmed by the latest Member States' forecasts for rural development interventions under

the CAP Strategic Plans as submitted in August 2026: a shortfall of EUR 435 million is identified, of

which EUR 229 million is included in the Global Transfer and the remaining amount of EUR 206

million is requested in this draft amending budget.

The detailed increase in payment appropriations requested in this DAB 3/2026 is set out below:

EUR

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

05 02 01 ERDF — Operational expenditure 0 2 000 000 000

07 02 01 ESF+ shared management strand — Operational expenditure 0 2 000 000 000

08 03 01 01 Rural development types of interventions under the CAP Strategic Plans 0 206 005 299

Total 0 4 206 005 299

5

2.2 Reintroduction of suspended commitments for Hungary

On 15 December 2022, following a proposal by the Commission, the Council adopted an implementing

decision under the Conditionality Regulation9 to suspend 55 % of the budgetary commitments allocated

to Hungary under the Environmental and Energy Efficiency Operational Programme Plus, the Integrated

Transport Operational Programme Plus and the Territorial and Settlement Development Operational

Programme Plus10.

In accordance with Article 7(2) of the Conditionality Regulation, on 9 September 2026 Hungary

transmitted to the Commission a written notification requesting the lifting of the measures adopted by

the Council Implementing Decision of 2022. On 23 September 2026, the Commission adopted its

proposal11 to the Council, which found that Hungary had adequately addressed the concerns which gave

rise to the adoption of protective measures and thus recommended to lift them.

In accordance with Article 7(3) of the Conditionality Regulation, where measures concerning the

suspension of commitments are lifted, the amounts corresponding to the suspended commitments shall

be entered in the Union budget, subject to Article 6 of the MFF Regulation. Moreover, according to the

same article, suspended commitments of year n may not be entered into the budget beyond year n+2.

As a result, the suspended commitments for the years 2022 and 2023 have already been definitively

cancelled.

Should the Council now decide – based on the proposal from the Commission – that the suspension of

commitments must be lifted, the suspended commitments under the cohesion policy programmes for

the years 2024 and 2025 will need to be reinstated into the budget. Immediately after the Council’s

decision, the Commission will adopt a technical adjustment of the Multiannual Financial Framework to

increase the MFF ceilings, in order to allow the above reinstatements to occur.

On this basis, this Draft Amending Budget proposes to reinstate the suspended amounts for 2024 and

2025 into the budget for 2026, conditional upon the Council adopting its decision to lift the suspension

measure, and doing so within a timeframe that will still allow the European Parliament and the Council

to adopt this amending budget before the end of the year.

The overall impact on expenditure – conditional on the above – is therefore as follows:

EUR

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

05 02 01 ERDF — Operational expenditure 1 581 014 834 0

05 03 01 Cohesion Fund (CF) — Operational expenditure 493 160 347 0

07 02 01 ESF+ shared management strand — Operational expenditure 105 527 341 0

09 03 01 Just Transition Fund (JTF) — Operational expenditure 21 462 250 0

Total 2 201 164 772 0

2.3 Update of the Sustainable Fisheries Partnership Agreements and Regional Fisheries

Management Organisations

The Commission has examined the most recent information available concerning Sustainable Fisheries

Partnership Agreements (SFPAs) and reviewed the expected needs for 2026 based on the developments

in the negotiations with the third countries involved. On the basis of this review, the Commission does

not expect the protocols with Gabon, Mauritania and Morocco to be signed in 2026 as initially foreseen.

9 Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council of 16 December 2020 on a

general regime of conditionality for the protection of the Union budget, OJ L 433I, 22.12.2020, p. 1. 10 Council Implementing Decision (EU) 2022/2506 of 15 December 2022 on measures for the protection of the Union

budget against breaches of the principles of the rule of law in Hungary, OJ L 325, 20.12.2022, p. 94. 11 COM(2026) 516, 23.9.2026.

6

As a result, needs in 2026 will be reduced by EUR 107,7 million in commitment and EUR 82,9 million

in payment appropriations.

At the same time, a surplus of EUR 0,8 million in commitment appropriations and EUR 0,2 million in

payment appropriations has been identified on the Regional Fisheries Management Organisations

budget line. This results from lower needs than initially foreseen, following the adoption of the 2026

budgets by the respective Regional Fisheries Management Organisations.

The net result increases the commitment margin under the ceiling in Heading 3 by EUR 108,4 million.

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 08 05 01) -107 682 600 -82 882 600

08 05 02 Promoting sustainable development for fisheries management and maritime

governance in line with the Common Fisheries Policy (CFP) objectives

(compulsory contributions to international bodies)

-755 016 -169 238

Total -108 437 616 -83 051 838

2.4 European Agricultural Guarantee Fund

Member States’ forecasts until year-end for EAGF expenditure point towards a very high level of

execution of the currently available funding. The revised estimates show that market-related

expenditure, particularly in the fruit and vegetables sector, will be higher than budgeted. At the same

time, based on a detailed analysis of the residual amounts due per Member State together with the

offsetting possibilities, a lower overall amount of assigned revenues is expected to be collected in 2026.

The resulting shortfall is partly compensated by lower estimates for direct payments and financial

corrections in favour of Member States, following favourable rulings, but a net gap of EUR 40 million

remains.

To avoid the risk of a shortfall of appropriations and ensure timely reimbursement of EAGF expenditure

to Member States, a reinforcement of EUR 40 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 02 01 Fruit and vegetables sector 40 000 000 40 000 000

Total 40 000 000 40 000 000

2.5 Reinforcement of the Food Chain strand of the Single Market Programme

The Food Chain strand of the Single Market Programme supports Member States’ emergency measures

for animal disease outbreaks.

The Union is facing a sustained and unprecedented pressure from major animal disease outbreaks,

notably Highly Pathogenic Avian Influenza, African Swine Fever, sheep and goat pox, Foot-and-Mouth

Disease and Lumpy Skin Disease. During the period 2021-2026, the number of outbreaks of the Highly

Pathogenic Avian Influenza has multiplied by six compared to the previous MFF 2014-2020, and the

number of outbreaks of African Swine Fever has almost doubled. The Commission supports the

essential emergency measures required to contain these outbreaks and limit their sanitary, economic

and trade impacts, through ex post reimbursements. These measures limit the risk of further spread and

7

higher costs at a later stage, which would have significant consequences for the functioning of the Single

Market, trade with third countries and even human health.

Since 2021, EUR 482 million has already been mobilised under the Single Market Programme for this

purpose. However, the sharp increase in the frequency, scale and cost of outbreaks has far exceeded the

resources available under the Food Chain strand. As a result, co-financing rates already had to be

reduced from 50–75 % in the past to 20–30 % for outbreaks from 2023 onwards. Despite these

reductions, outstanding obligations for signed and forthcoming grant agreements are estimated at around

EUR 430 million, for which only around EUR 305 million in appropriations are currently available in

2026 and 2027. While outbreaks dating from the year 2024 can be covered by the existing availabilities,

an additional amount of EUR 125 million in commitment appropriations is needed in 2026 and 2027 to

cover reimbursements for outbreaks that occurred in 2025.

Additional appropriations are therefore urgently needed to allow the Union to start the grant agreement

process on 2025 outbreaks of animal diseases and to support Member States’ emergency response

capacity. It is proposed to provide a reinforcement of EUR 47 million in this Draft Amending Budget,

by fully using the remaining margin under the expenditure ceiling of Heading 1. The remaining amount

of EUR 78 million is proposed to be financed through a reinforcement in Amending Letter 1/2027.

Grant agreements are going to be signed progressively, and most payments for co-financing will be

implemented in 2027, which is why no additional payment appropriations are requested in 2026.

The overall impact on expenditure is therefore as follows:

EUR

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

03 02 06 Contributing to a high level of health and welfare for humans, animals and

plants

47 006 803 0

Total 47 006 803 0

2.6 Return of a reserve – Support expenditure for the Asylum, Migration and Integration

Fund

In the 2026 budget, an amount of EUR 900 000 in both commitment and payment appropriations was

placed in reserve to the benefit of the Asylum, Migration and Integration Fund (AMIF), to fund the

recruitment of five contract agents once the Regulation on the return of third-country nationals12 was

adopted. Due to the delayed adoption of the Regulation, it is now proposed that these appropriations are

transferred to the operational line of AMIF, reinforcing the Thematic Facility.

The overall impact on expenditure is therefore as follows:

EUR

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

10 02 01 Asylum, Migration and Integration Fund (AMIF) 900 000 900 000 30 01 01 Administrative reserve (Reserve for budget article (10 01 01) -900 000 -900 000 Total 0 0

12 Proposal for a Regulation of the European Parliament and of the Council establishing a common system for the

return of third-country nationals staying illegally in the Union, and repealing Directive 2008/115/EC of the

European Parliament and the Council, Council Directive 2001/40/EC and Council Decision 2004/191/EC.

8

2.7 Additional adjustments to decentralised agencies

2.7.1 Return of unused appropriations by the European Chemicals Agency (ECHA)

Due to delays and constraints affecting the implementation timetable of the ‘One Substance One

Assessment’ legislative package13 and the revised water legislation14, ECHA has not been able to carry

out its planned activities in 2026. Part of the appropriations initially planned for 2026, amounting to

EUR 4,1 million, will thus no longer be needed by ECHA.

The Commission therefore proposes to return to the LIFE programme those appropriations still available

on the budget line for the EU contribution to ECHA, for an amount of EUR 2,4 million. It is proposed

to recover the remaining EUR 1,7 million – which were already paid to the Agency – as internal assigned

revenue. This latter amount is planned to be carried over the agency’s budget for 2027, to partly cover

the increased needs for IT expenditure resulting from the revised implementation schedule.

The overall impact on expenditure is therefore as follows:

EUR

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

09 10 01 European Chemicals Agency – Environmental directives and international

conventions

-2 426 722 -2 426 722

09 02 01 Nature and biodiversity 0 2 426 722

09 02 02 Circular economy and quality of life 2 426 722 0

Total 0 0

2.7.2 Return of a reserve – European Medicines Agency (EMA)

In the 2026 budget, EUR 651 000 in both commitment and payment appropriations were placed in a

reserve to enable EMA to implement tasks under the Critical Medicines Act (CMA)15. Following the

revision of the CMA proposal in May 2026, and due to the delay of the adoption of the proposal, the

needs for EMA have reduced to EUR 100 000. Therefore, an amount of EUR 551 000 is proposed to be

returned from the reserve to the EU4Health programme.

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 item 06 10 03 01) -551 000 -551 000

06 06 01 EU4Health Programme 551 000 551 000

Total 0 0

13 Regulation (EU) 2025/2457 of the European Parliament and of the Council of 26 November 2025 amending

Regulations (EC) No 178/2002, (EC) No 401/2009, (EU) 2017/745 and (EU) 2019/1021 as regards the reattribution

of scientific and technical tasks and improving cooperation among Union agencies in the area of chemicals, (OJ L,

2025/2457, 12.12.2025, ELI: http://data.europa.eu/eli/reg/2025/2457/oj). 14 Directive (EU) 2026/805 of the European Parliament and of the Council of 30 March 2026 amending Directive

2000/60/EC establishing a framework for Community action in the field of water policy, Directive 2006/118/EC

on the protection of groundwater against pollution and deterioration and Directive 2008/105/EC on environmental

quality standards in the field of water policy, (OJ L, 2026/805, 20.4.2026, ELI:

http://data.europa.eu/eli/dir/2026/805/oj). 15 Proposal for a Regulation of the European Parliament and of the Council laying a framework for strengthening the

availability and security of supply of critical medicinal products as well as the availability of, and accessibility of,

medicinal products of common interest, and amending Regulation (EU) 2024/795.

9

2.7.3 Return of a reserve – European Union Customs Authority (EUCA)

In the 2026 budget, EUR 928 000 in both commitment and payment appropriations were put in a reserve

for the start-up of EUCA. Following delays in the set-up of the decentralised agency, however, the needs

for EUCA have reduced by EUR 98 000 in commitment appropriations and EUR 581 000 in payment

appropriations. Therefore, an amount of EUR 98 000 in commitment appropriations are proposed to be

returned from the reserve to the Customs programme, while the payment appropriations are returned to

the budget.

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 03 10 06) -98 000 -581 000

03 05 01 Cooperation in the field of customs (Customs) 98 000 0

Total 0 -581 000

2.7.4 Transfer from CEF-Transport to the European Union Agency for Railways (ERA)

The EU contribution to the European Union Agency for Railways is proposed to be increased by EUR

400 000 in both commitment and payment appropriations following the adoption of the Regulation on

the use of Railway Infrastructure Capacity in the single European railway area16. This increase is

proposed to be financed by a redeployment from the existing budgetary envelope of the Connecting

Europe Facility (CEF) — Transport strand.

The overall impact on expenditure is therefore as follows:

EUR

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

02 03 01 Connecting Europe Facility (CEF) — Transport -400 000 -400 000

02 10 03 European Union Agency for Railways (ERA) 400 000 400 000

Total 0 0

The adoption of the new tasks also requires an additional two establishment plan posts and two contract

agents in 2026. The updated establishment plan is set out in the budgetary annex.

2.7.5 Adjustments to the establishment plan of the European Maritime Safety Agency

The Commission proposes an updated establishment plan for EMSA (transforming one AST9 post into

one AD6 post, without budgetary impact). This follows a request by the agency following the retirement

of an AST colleague and an internal workload assessment.

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

3. UPDATE OF REVENUE

DAB 3/2026 proposes to incorporate in the 2026 budget an amount of EUR 6 065 million in definitive

fines and penalty payments paid until October 2026 (i.e. an increase of EUR 4 765 million compared to

AB 2/2026) and an amount of EUR 1 100 million in additional Traditional Own Resources due to higher

receipts than forecast in the budget.

16 OJ L, 2026/1184, 10.6.2026, ELI: http://data.europa.eu/eli/reg/2026/1184/oj

10

3.1 Fines and penalty payments

Considering the definitive fines and penalty payments paid until October 2026, it is proposed to enter

the following amounts in the 2026 budget:

a) EUR 4 125 million of competition fines.

b) EUR 234 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.

c) EUR 406 million of interest connected with fines and penalty payments.

d) EUR 0,3 million of negative returns on cancelled or reduced fines.

It is therefore proposed to increase the amounts reported in AB 2/2026 of EUR 1 300 million by EUR

4 765 million, thus totalling EUR 6 065 million. The detail by line is shown in the table below.

EUR

Revenue

line Name AB 2/2026 DAB 3/2026 New amount

4 2 0 Fines in connection with the implementation of

the rules on competition

955 327 953 4 125 310 876 5 080 638 829

4 2 1 Penalty payments and lump sums imposed on a

Member State

268 063 119 234 172 707 502 235 826

4 2 4 Interest connected with fines and penalty

payments

98 536 784 406 191 443 504 728 227

4 2 5 Interest, other charges due and negative returns

on cancelled or reduced fines

-22 715 250 -310 876 -23 026 126

4 2 9 Other non-assigned fines and penalty payments 865 504 0 865 504

Total 1 300 078 110 4 765 364 150 6 065 442 260

3.2 Traditional Own Resources - Surplus

The Amending Budget 2/2026 included the revised forecasts for 2026 for the revenue side of the budget,

as agreed in the 197th ACOR meeting on 29 May 2026. However, based on a higher amount of customs

duties made available than forecast during the period January-September, it is appropriate to increase

the estimates for Traditional Own Resources (TOR) for a total amount of EUR 1 100 million.

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

The revised GNI-based own resources contributions compared to the AB 2/2026 are set out in the

following table:

Member state DAB 2/2026 DAB 3/2026 New amount

(1) (2) (3) = (1) +(2)

Belgium 4 693 986 838 -58 833 077 4 635 153 761

Bulgaria 813 039 302 -10 190 400 802 848 902

Czech Republic 2 472 230 511 -30 986 225 2 441 244 286

Denmark 3 013 904 972 -37 775 415 2 976 129 557

Germany 33 352 554 956 -418 031 304 32 934 523 652

Estonia 302 727 362 -3 794 297 298 933 065

Ireland 3 194 445 667 -40 038 260 3 154 407 407

Greece 1 790 219 777 -22 438 099 1 767 781 678

Spain 12 378 597 515 -155 149 770 12 223 447 745

France 21 706 071 811 -272 057 643 21 434 014 168

Croatia 699 088 360 -8 762 171 690 326 189

Italy 16 169 928 367 -202 669 218 15 967 259 149

Cyprus 238 534 370 -2 989 721 235 544 649

Latvia 313 780 960 -3 932 840 309 848 120

11

Lithuania 608 755 161 -7 629 962 601 125 199

Luxembourg 445 514 868 -5 583 955 439 930 913

Hungary 1 630 247 097 -20 433 047 1 609 814 050

Malta 161 840 785 -2 028 466 159 812 319

Netherlands 8 470 992 289 -106 172 974 8 364 819 315

Austria 3 694 461 727 -46 305 318 3 648 156 409

Poland 6 650 508 505 -83 355 555 6 567 152 950

Portugal 2 210 092 366 -27 700 660 2 182 391 706

Romania 2 736 011 890 -34 292 384 2 701 719 506

Slovenia 515 206 725 -6 457 453 508 749 272

Slovak Republic 977 028 233 -12 245 790 964 782 443

Finland 2 031 076 883 -25 456 932 2 005 619 951

Sweden 4 602 048 814 -57 680 753 4 544 368 061

Total 135 872 896 111 -1 702 991 689 134 169 904 422

4. FINANCING

Overall, the net impact of this Draft Amending Budget on expenditure amounts to an increase of EUR

2 179,7 million in commitment appropriations and EUR 4 162,4 million in payment appropriations. The

revenue side of the budget is proposed to be adjusted as set out in this DAB 3/2026.

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

12

5. SUMMARY TABLE BY MFF HEADING

In EUR

Budget 2026 (incl. ABs 1-2/2026) Draft Amending Budget 3/2026 Budget 2026 (incl. DABs 1-3/2026)

CA PA CA PA CA PA

1 Single Market, Innovation

and Digital 22 162 993 197 23 336 627 126 47 006 803 -581 000 22 210 000 000 23 336 046 126

Ceiling 22 210 000 000 22 210 000 000

Margin 47 006 803 -47 006 803

2 Cohesion, Resilience and

Values 71 650 838 425 78 527 657 166 2 179 702 522 4 000 000 000 73 830 540 947 82 527 657 166

Ceiling 67 523 000 000 2 180 000 000 69 703 000 000

Of which under Flexibility

Instrument 2 015 115 425 2 015 115 425

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

Margin 297 478 297 478

2a. Economic, social and

territorial cohesion 56 594 001 997 63 658 110 625 2 179 702 522 4 000 000 000 58 773 704 519 67 658 110 625

Ceiling 56 593 000 000 2 180 000 000 58 773 000 000

Of which under Flexibility

Instrument 1 001 997 1 001 997

Margin 297 478 297 478

2b. Resilience and values 15 056 836 428 14 869 546 541 15 056 836 428 14 869 546 541

Ceiling 10 930 000 000 10 930 000 000

Of which under Flexibility

Instrument 2 014 113 428 2 014 113 428

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

Margin

3 Natural Resources and

Environment 56 969 415 080 55 217 345 231 -46 975 366 162 953 461 56 922 439 714 55 380 298 692

Ceiling 57 100 000 000 22 000 000 57 122 000 000

Margin 130 584 920 68 975 366 199 560 286

Of which: Market related

expenditure and direct

payments

40 451 259 481 40 398 066 815 40 000 000 40 000 000 40 491 259 481 40 438 066 815

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 89 967 519 -40 000 000 49 967 519

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

13

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 13 280 675 287 13 280 675 287 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) 751 368 439 751 368 439

Margin

of which: Administrative

expenditure of the

institutions

10 002 910 735 10 002 910 735 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) 538 910 735 538 910 735

Sub-margin

Appropriations for headings 187 496 315 535 193 073 171 419 2 179 733 959 4 162 372 461 189 676 049 494 197 235 543 880

Ceiling 182 866 000 000 201 170 000 000 2 202 000 000 185 068 000 000 201 170 000 000

Of which under Flexibility

Instrument 2 041 929 212 2 221 417 865 2 041 929 212 2 221 417 865

Of which under Single

Margin Instrument 11(1)(a) 751 368 439 751 368 439

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

Margin 275 705 116 12 430 969 446 22 266 041 -4 162 372 461 297 971 157 8 268 596 985

Thematic special

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

Total appropriations 193 212 236 555 198 095 720 667 2 179 733 959 4 162 372 461 195 391 970 514 202 258 093 128

*All figures assume adoption by the Council of an implementing decision lifting the suspension of Cohesion policy

commitments for Hungary, and consequent adoption by the Commission of a technical adjustment of the Multiannual

Financial Framework to increase the relevant ceilings accordingly.