Official Gazette Notification Text
Official TranscriptOfficial Journal EN of the European Union 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...
Official Journal EN of the European Union 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.
(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.
ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/oj 1/22EN OJ L, 3.9.2026 Done at Strasbourg, 7 July 2026.
The President R. METSOLA 2/22 ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/ojEN OJ L, 3.9.2026 AMENDING BUDGET No 1 FOR THE FINANCIAL YEAR 2026 CONTENTS Page 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
ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/oj 3/22EN OJ L, 3.9.2026 GENERAL REVENUE 4/22 ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/ojEN OJ L, 3.9.2026 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, + 55,83 2 095 238 148 Article 2 0 0) 1 344 533 139 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 – 3,65 and 1 2) 21 368 300 000 22 178 600 000 VAT-based own resource at the uniform rate (Tables 1 and 2, + 3,96
Chapter 1 3) 24 757 441 950 23 814 511 650 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 + 29,59 own resource, Table 4, Chapter 1 4) 131 507 940 074 101 480 252 237 Appropriations to be covered by the own resources referred to in 184 460 212 744 154 321 516 047 + 19,53 Article 2 of Decision (EU, Euratom) 2020/2053(2),(3) 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’.
ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/oj 5/22EN OJ L, 3.9.2026 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 1 % of gross national Member States 1 % of non-capped 1 % of gross national 1 % of capped VAT Member State Capping rate (in %) income multiplied whose VAT base is VAT base income base(1) by capping rate 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
(1) The base to be used does not exceed 50 % of GNI.
6/22 ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/ojEN OJ L, 3.9.2026 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) Uniform rate of VAT-based own resource Member State 1 % of capped VAT base VAT-based own resource at uniform rate (in %)
(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
ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/oj 7/22EN OJ L, 3.9.2026 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) Plastic packaging waste Member State Call rate per kg in EUR Gross amount Lump-sum reduction Net amount that is not recycled (kg)
(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 8/22 ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/ojEN OJ L, 3.9.2026 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(1) 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
(1) Calculation of rate: (131 507 940 074) / (192 778 978 000) = 0,682169505401154.
ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/oj 9/22EN OJ L, 3.9.2026 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) Financing of the gross Net financing of the reduction reduction in favour of in favour of Denmark, Member State Gross reduction Percentage share of GNI base Denmark, Germany, Netherlands, Germany, Austria Netherlands, Austria and and Sweden 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 10/22 ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/ojEN OJ L, 3.9.2026 TABLE 6 Summary of financing(1)of the general budget by category of own resource and by Member State Categories of own resources pursuant to Article 2 of Council Decision 2020/2053/EU, Euratom(2) GNI lump-sum Net traditional own VAT-based own Plastics-based own GNI-based own Member State reductions and their TOTAL resources resource resource resource financing
(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
(1) 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).
(2) 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 %.
ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/oj 11/22EN OJ L, 3.9.2026
SECTION III COMMISSION 12/22 ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/ojEN OJ L, 3.9.2026 COMMISSION REVENUE
ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/oj 13/22EN OJ L, 3.9.2026 COMMISSION Amending budget Title Heading 2026 estimate New amount No 1/2026 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 14/22 ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/ojEN OJ L, 3.9.2026 COMMISSION TITLE 1 OWN RESOURCES
CHAPTER 1 1 — LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR
CHAPTER 1 2 — CUSTOMS DUTIES AND OTHER DUTIES
CHAPTER 1 3 — OWN RESOURCE BASED ON VALUE ADDED TAX
CHAPTER 1 4 — OWN RESOURCE BASED ON GROSS NATIONAL INCOME
CHAPTER 1 6 — GNI LUMP-SUM REDUCTIONS GRANTED TO CERTAIN MEMBER STATES AND THEIR FINANCING Article Amending budget Heading 2026 estimate New amount Item No 1/2026
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
ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/oj 15/22EN OJ L, 3.9.2026 COMMISSION
CHAPTER 1 7 — OWN RESOURCE BASED ON NON-RECYCLED PLASTIC PACKAGING WASTE Article Amending budget Heading 2026 estimate New amount Item No 1/2026
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 16/22 ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/ojEN OJ L, 3.9.2026 COMMISSION TITLE 1 OWN RESOURCES
CHAPTER 1 4 — OWN RESOURCE BASED ON GROSS NATIONAL INCOME Title
Chapter Amending budget Heading FF 2026 estimate New amount Article No 1/2026 Item 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.
ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/oj 17/22EN OJ L, 3.9.2026 COMMISSION
CHAPTER 1 4 — OWN RESOURCE BASED ON GROSS NATIONAL INCOME (cont'd) 1 4 0 (cont'd) 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 18/22 ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/ojEN OJ L, 3.9.2026 COMMISSION TITLE 2 SURPLUSES, BALANCES AND ADJUSTMENTS
CHAPTER 2 0 — SURPLUS FROM PREVIOUS FINANCIAL YEAR
CHAPTER 2 1 — BALANCES ADJUSTMENT
CHAPTER 2 2 — ADJUSTMENT FOR THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN SPECIFIC POLICIES
CHAPTER 2 3 — ADJUSTMENT FOR THE IMPLEMENTATION OF OWN RESOURCES DECISIONS Article Amending budget Heading 2026 estimate New amount Item No 1/2026
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.
ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/oj 19/22EN OJ L, 3.9.2026 COMMISSION
CHAPTER 2 4 — ADJUSTMENT FOR EXCHANGE RATE DIFFERENCES FOR OWN RESOURCES Article Amending budget Heading 2026 estimate New amount Item No 1/2026
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 20/22 ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/ojEN OJ L, 3.9.2026 COMMISSION TITLE 2 SURPLUSES, BALANCES AND ADJUSTMENTS
CHAPTER 2 0 — SURPLUS FROM PREVIOUS FINANCIAL YEAR Title
Chapter Amending budget Heading FF 2026 estimate New amount Article No 1/2026 Item 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).
ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/oj 21/22EN OJ L, 3.9.2026 COMMISSION
CHAPTER 2 0 — SURPLUS FROM PREVIOUS FINANCIAL YEAR (cont'd) 2 0 0 (cont'd) 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.
22/22 ELI: http://data.europa.eu/eli/budget_suppl_amend/2026/1855/oj