P10_TA(2025)02942026 budgetary procedure: joint textEuropean Parliament legislative resolution of 26 November 2025 on the joint text on the draft general budget of the European Union for the financial year 2026 approved by the Conciliation Committee under the budgetary procedure (15487/2025 – C10-0318/2025 – 2025/0210(BUD))The European Parliament,

–having regard to the joint text approved by the Conciliation Committee including the relevant Parliament, Council and Commission statements (15487/2025 – C10‑0318/2025),

–having regard to the draft general budget of the European Union for the financial year 2026, which the Commission adopted on 9 July 2025 (COM(2025)0300),

–having regard to the position on the draft general budget of the European Union for the financial year 2026, which the Council adopted on 5 September 2025 and forwarded to Parliament on 12 September 2025 (11216/2025 – C10‑0206/2025),

–having regard to Letter of amendment No 1/2026 to the draft general budget of the European Union for the financial year 2026, which the Commission presented on 8 October 2025 (COM(2025)0851),

–having regard to its resolution of 22 October 2025 on the Council position on the draft general budget of the European Union for the financial year 2026 Texts adopted, P10_TA(2025)0244. and to the budget amendments contained therein,

–having regard to Article 314 of the Treaty on the Functioning of the European Union,

–having regard to Article 106a of the Treaty establishing the European Atomic Energy Community,

–having regard to Council Decision (EU, Euratom) 2020/2053 EU 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.,

–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 OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj.,

–having regard to Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual financial framework for the years 2021-2027 OJ L 433 I, 22.12.2020, p. 11, ELI: http://data.europa.eu/eli/reg/2020/2093/oj. and to the joint declarations agreed between Parliament, the Council and the Commission in this context OJ C 444 I, 22.12.2020, p. 4. and the related unilateral declarations OJ C 445, 29.10.2021, p. 252.,

–having regard to Council Regulation (EU, Euratom) 2022/2496 of 15 December 2022 amending Regulation (EU, Euratom) 2020/2093 laying down the multiannual financial framework for the years 2021 to 2027 OJ L 325, 20.12.2022, p. 11, ELI: http://data.europa.eu/eli/reg/2022/2496/oj.,

–having regard to the Council Regulation (EU, Euratom) 2024/765 of 29 February 2024 amending Regulation (EU, Euratom) 2020/2093 laying down the multiannual financial framework for the years 2021 to 2027 OJ L, 2024/765, 29.2.2024, ELI: http://data.europa.eu/eli/reg/2024/765/oj. (MFF Revision),

–having regard to the Interinstitutional Agreement of 16 December 2020 between the European Parliament, the Council of the European Union and the European 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 OJ L 433 I, 22.12.2020, p. 28, ELI: http://data.europa.eu/eli/agree_interinstit/2020/1222/oj.,

–having regard to Rule 97 and Rule 98 of its Rules of Procedure,

–having regard to the report of its delegation to the Conciliation Committee (A10-0235/2025),

1.Approves the joint text;

2.Confirms the joint statement by Parliament and the Council annexed to this resolution;

3.Takes note of the Commission statement annexed to this resolution;

4.Instructs its President to declare that the general budget of the European Union for the financial year 2026 has been definitively adopted and to arrange for its publication in the Official Journal of the European Union;

5.Instructs its President to forward this legislative resolution to the Council, the Commission, the other institutions and bodies concerned and the national parliaments.

ANNEX

FINAL

Budget 2026 – Elements for joint conclusions

These joint conclusions cover the following sections:

1.Budget 2026

2.Budget 2025 – Draft Amending Budget No 3/2025

3.Statements

Summary overview

According to the elements for joint conclusions:

—The overall level of commitment appropriations in the 2026 budget is set at EUR 192 768,1 million. Overall, this leaves a margin below the MFF ceilings for 2026 of EUR 715,7 million in commitment appropriations.

—The overall level of payment appropriations in the 2026 budget is set at EUR 190 091,6 million. Overall, this leaves a margin below the MFF ceiling for 2026 of EUR 20 440,1 million in payment appropriations.

—The Flexibility Instrument for 2026 is mobilised in commitment appropriations for an amount of EUR 2 040,9 million, of which EUR 1,0 million for sub-heading 2a Economic, social and territorial cohesion, EUR 2 013,1 million for sub-heading 2b Resilience and Values, EUR 3,5 million for heading 5 Security and Defence, and EUR 23,3 million for heading 7 European Public Administration.

—In accordance with Article 11(1) a of the MFF Regulation, the Single Margin Instrument is mobilised in commitment appropriations for an amount of EUR 748,2 million for heading 7 European Public Administration.

The 2026 payment appropriations related to the mobilisation of the Flexibility Instrument in the years 2023 to 2026 are estimated by the Commission at EUR 2 226,4 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 2027

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

2 043,7

1,7

1,6

2 046,9

Total

2 226,4

57,3

7,2

2 291,0

1.Budget 2026

1.1.'Closed' lines

Unless stated otherwise below in these conclusions, all budget lines are confirmed as proposed by the Commission in the Draft Budget for 2026 as amended in Amending Letter No 1/2026.

Additionally, unless stated otherwise, all budget lines amended by the Council and agreed by the Parliament in its reading are confirmed as amended by the Council.

For the other budget lines, the Conciliation Committee has agreed on the conclusions included in sections 1.2 to 1.7 below.

1.2. Horizontal issues

Decentralised agencies

The EU contribution (in commitment and payment appropriations) and the number of establishment plan posts for all decentralised agencies are set at the level proposed by the Commission in the Draft Budget for 2026 as amended in Amending Letter No 1/2026, with the following exceptions:

—Under sub-heading 2b:

—To allow for normal career progression, the establishment plan for the European Public Prosecutor’s Office (EPPO, budget article 07 10 08) is amended as follows: the number of AD11 and AD 8 posts are both increased by 4, offset by a reduction in the number of AD6 posts by 7 and a reduction in the number of AD5 posts by 1. The number of AST7 and AST6 posts are both increased by 1 and the number of AST5 posts is increased by 9, offset by a reduction in the number of AST4 posts by 8 and a reduction in the number of AST3 posts by 3. The number of AST-SC4 posts is increased by 1, offset by a reduction in the number of AST-SC2 posts by 1.

—Under heading 4:

—For the European Border and Coast Guard Agency (Frontex) (budget article 11 10 01), 7 posts are removed from the establishment plan (2 AD7 and 5 AD6).

—Under heading 5:

—For the European Union Agency for Law Enforcement Cooperation (Europol, budget article 12 10 01), 7 posts are added to the establishment plan (2 AD7 and 5 AD6), while the number of contract agents is reduced by 7.

Executive agencies

The EU contribution (in commitment and payment appropriations) and the number of establishment plan posts for executive agencies are set at the level proposed by the Commission in the Draft Budget for 2026 as amended in Amending Letter No 1/2026.

Pilot Projects/Preparatory Actions

A comprehensive package of 24 pilot projects/preparatory actions (PP/PA), of which 17 new, for a total amount of EUR 75,1 million in commitment appropriations is agreed as proposed by the Parliament.

This package respects the ceilings for pilot projects and preparatory actions set out in the Financial Regulation.

1.3. Expenditure headings of the financial framework - commitment appropriations

After taking into account the above conclusions on agencies and pilot projects and preparatory actions, the Conciliation Committee has agreed on the following:

Heading 1 – Single Market, Innovation and Digital

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letter 1/2026 but with the following adjustments, agreed by the Conciliation Committee, set out in the table below:

Budget line / Programme

Name

Variation in commitment appropriations (in EUR)

DB 2026 (incl. AL 1/2026)

Budget 2026

Difference

1.0.11

Horizon Europe

12 973 534 084

12 993 534 084

20 000 000

01 02 02 10

Cluster ‘Health’

633 612 599

643 612 599

10 000 000

01 02 02 20

Cluster ‘Culture, Creativity and Inclusive Society’

321 003 359

331 003 359

10 000 000

1.0.221

CEF Transport

1 682 832 744

1 691 332 744

8 500 000

02 03 01

Connecting Europe Facility (CEF) — Transport

1 669 776 945

1 678 276 945

8 500 000

1.0.222

CEF Energy

1 013 427 101

1 028 427 101

15 000 000

02 03 02

Connecting Europe Facility (CEF) — Energy

1 007 840 756

1 022 840 756

15 000 000

1.0.23

Digital Europe Programme

999 735 911

999 897 911

162 000

02 04 01 11

Support expenditure ECCC

122 676 720

122 838 720

162 000

1.0.31

Single Market Programme (incl. SMEs)

622 015 999

624 015 999

2 000 000

03 02 02

Improving the competitiveness of enterprises, particularly SMEs, and supporting their access to markets

134 197 119

136 197 119

2 000 000

PPPA

Pilot projects and preparatory actions

 

 

62 920 000

 

Total

 

 

108 582 000

The reinforcement of the European Cybersecurity Industrial, Technology and Research Competence Centre of EUR 0,2 million is intended to finance two additional establishment plan posts.

As a consequence, the agreed level of commitment appropriations is set at EUR 22 163,0 million, leaving a margin of EUR 47,0 million under the expenditure ceiling of heading 1.

Sub-heading 2a – Economic, social and territorial Cohesion

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget as amended in Amending Letter No 1/2026, but with the following adjustments, agreed by the Conciliation Committee, set out in the table below:

Budget line / Programme

Name

Variation in commitment appropriations (in EUR)

DB 2026 (incl. AL 1/2026)

Budget 2026

Difference

PPPA

Pilot projects and preparatory actions

 

 

1 500 000

 

Total

 

 

1 500 000

As a consequence, the agreed level of commitment appropriations is set at EUR 56 594,0 million, with no margin left under the expenditure ceiling of sub-heading 2a and the mobilisation of the Flexibility Instrument for an amount of EUR 1,0 million in accordance with Article 12 of the MFF Regulation.

Sub-heading 2b – Resilience and Values

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letter 1/2026 but with the following adjustments, agreed by the Conciliation Committee, set out in the table below:

Budget line / Programme

Name

Variation in commitment appropriations (in EUR)

DB 2026 (incl. AL 1/2026)

Budget 2026

Difference

2.2.13

Support to the Turkish-Cypriot Community

35 671 000

36 171 000

500 000

05 04 01

Financial support for encouraging the economic development of the Turkish Cypriot community

33 479 713

33 979 713

500 000

2.2.21

European Recovery and Resilience Facility and the Technical Support Instrument

109 535 580

52 535 580

-57 000 000

06 02 02

Technical Support Instrument

107 327 580

50 327 580

-57 000 000

2.2.24

Union Civil Protection Mechanism (RescEU)

167 657 430

177 657 430

10 000 000

06 05 01

Union Civil Protection Mechanism

167 657 430

177 657 430

10 000 000

2.2.25

EU4Health

684 874 008

687 874 008

3 000 000

06 06 01

EU4Health Programme

658 265 985

661 265 985

3 000 000

2.2.312

Employment and Social Innovation

107 710 821

108 710 821

1 000 000

07 02 04

ESF+ — Employment and Social Innovation (EaSI) strand

105 410 821

106 410 821

1 000 000

2.2.32

Erasmus+

4 274 298 160

4 277 298 160

3 000 000

07 03 01 01

Promoting learning mobility of individuals and groups, and cooperation, inclusion and equity, excellence, creativity and innovation at the level of organisations and policies in the field of education and training — Indirect management

3 042 584 266

3 045 584 266

3 000 000

2.2.34

Creative Europe

396 025 017

397 025 017

1 000 000

07 05 03

Cross-sectoral strand

33 030 185

34 030 185

1 000 000

2.2.352

Citizens, Equality, Rights and Values

290 904 400

291 904 400

1 000 000

07 06 04

Union values

120 762 466

121 762 466

1 000 000

2.2.3SPEC

Prerogatives

187 366 177

188 866 177

1 500 000

07 20 04 09

Information and training measures for workers’ organisations

23 133 016

24 633 016

1 500 000

PPPA

Pilot projects and preparatory actions

 

 

9 200 000

 

Total

 

 

-26 800 000

The overall needs of the EURI interest line of EUR 4 225,4 million above the financial programming for 2026 are financed in part by the remaining margin under sub-Heading 2b of EUR 99,6 million and the mobilisation of EUR 2 013,1 million under the Flexibility Instrument, for an overall amount of EUR 2 112,7 million corresponding to 50 % of the additional needs. The EURI instrument will be mobilised for the remaining 50 %, i.e. EUR 2 112,7 million. This amount is fully covered by the de-commitments made since 2021 in line with Article 10a para 3(a) of the MFF Regulation.

As a consequence, the agreed level of commitment appropriations is set at EUR 15 055,8 million, with no margin left under the expenditure ceiling of sub-heading 2b and the mobilisation of the Flexibility Instrument for an amount of EUR 2 013,1 million in accordance with Article 12 of the MFF Regulation and the mobilisation of the EURI instrument for an amount of EUR 2 112,7 million in accordance with Article 10a para 3(a) of the MFF Regulation.

Heading 3 – Natural Resources and Environment

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letter 1/2026 but with the following adjustments, agreed by the Conciliation Committee, set out in the table below:

Budget line / Programme

Name

Variation in commitment appropriations (in EUR)

DB 2026 (incl. AL 1/2026)

Budget 2026

Difference

3.1.11

European Agricultural Guarantee Fund (EAGF)

40 130 086 767

40 011 259 481

-118 827 286

08 02 01

Agricultural reserve

172 631 381

137 486 942

-35 144 439

08 02 04 01

Basic income support for sustainability

17 944 178 630

17 860 495 783

-83 682 847

3.2.21

Programme for Environment and Climate Action (LIFE)

803 556 423

813 556 423

10 000 000

09 02 01

Nature and biodiversity

323 258 983

328 258 983

5 000 000

09 02 04

Clean energy transition

137 443 577

142 443 577

5 000 000

PPPA

Pilot projects and preparatory actions

 

 

1 500 000

 

Total

 

 

-107 327 286

As a consequence, the agreed level of commitment appropriations is set at EUR 56 529,4 million, leaving a margin of EUR 570,6 million under the expenditure ceiling of heading 3.

p.m.Overall EAGF needs for 2026, including the agricultural reserve, amount to EUR 41 331,2 million. This is an increase of EUR 426 million compared to the Draft Budget 2026, which includes full support for the young farmers based on the needs and a reinforcement for the promotional measures of EUR 105 million.

Heading 4 – Migration and Border Management

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letter 1/2026 but with the following adjustments, agreed by the Conciliation Committee, set out in the table below:

Budget line / Programme

Name

Variation in commitment appropriations (in EUR)

DB 2026 (incl. AL 1/2026)

Budget 2026

Difference

4.0.211

Integrated Border Management Fund (IBMF) - Instrument for border management and visa (BMVI)

1 121 476 375

1 131 476 375

10 000 000

11 02 01

Instrument for Financial Support for Border Management and Visa Policy

1 116 186 059

1 126 186 059

10 000 000

4.0.2DAG

Decentralised Agencies

1 424 770 391

1 423 636 391

-1 134 000

11 10 01

European Border and Coast Guard Agency (Frontex)

1 108 076 519

1 106 942 519

-1 134 000

 

Total

 

 

8 866 000

As a consequence, the agreed level of commitment appropriations is set at EUR 5 018,9 million, leaving a margin of EUR 84,1 million under the expenditure ceiling of heading 4.

Heading 5 – Security and Defence

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letter 1/2026 but with the following adjustments, agreed by the Conciliation Committee, set out in the table below:

Budget line / Programme

Name

Variation in commitment appropriations (in EUR)

DB 2026 (incl. AL 1/2026)

Budget 2026

Difference

5.0.22

Military Mobility

251 250 954

261 250 954

10 000 000

13 04 01

Military mobility

249 391 815

259 391 815

10 000 000

5.0.25

European Defence Industry Programme

621 256 000

621 256 000

0

13 01 06

Support expenditure for the European Defence Industry Programme

4 712 000

14 757 000

10 045 000

13 01 07

Support expenditure Ukraine Support Instrument

 

2 000 000

2 000 000

13 08 01

European Defence Industry Programme

616 544 000

456 499 000

-160 045 000

13 08 02

Ukraine Support Instrument

 

148 000 000

148 000 000

 

Total

 

 

10 000 000

As a consequence, the agreed level of commitment appropriations is set at EUR 2 813,5 million, with no margin left under the expenditure the ceiling of heading 5 and the mobilisation of the Flexibility Instrument for an amount of EUR 3,5 million in accordance with Article 12 of the MFF Regulation.

Heading 6 – Neighbourhood and the World

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget but with the following adjustments, agreed by the Conciliation Committee, set out in the table below:

Budget line / Programme

Name

Variation in commitment appropriations (in EUR)

DB 2026 (incl. AL 1/2026)

Budget 2026

Difference

6.0.111

Neighbourhood, Development and International Cooperation Instrument - Global Europe (NDICI - Global Europe)

10 111 959 311

10 171 959 311

60 000 000

14 02 01 10

Southern Neighbourhood

1 828 764 508

1 863 764 508

35 000 000

14 02 01 11

Eastern Neighbourhood

339 730 635

249 930 635

-89 800 000

14 02 01 13

Reform and Growth Facility for the Republic of Moldova

0

114 800 000

114 800 000

6.0.12

Humanitarian Aid (HUMA)

1 927 496 735

1 962 496 735

35 000 000

14 03 01

Humanitarian aid

1 833 505 988

1 868 505 988

35 000 000

 

Total

 

 

95 000 000

The decrease for budget line 14 02 01 11 with EUR 89,8 million is the net result of transferring EUR 114,8 million to the newly created budget line 14 02 01 13 and a reinforcement of EUR 25 million for the Eastern Neighbourhood.

As a consequence, the agreed level of commitment appropriations is set at EUR 15 600,0 million, leaving a margin of EUR 14,0 million under the expenditure ceiling of heading 6.

Heading 7 – European Public Administration

The number of posts in the establishment plans of the institutions and the appropriations proposed by the Commission in the Draft Budget, as amended by Amending Letter 1/2026, are agreed by the Conciliation Committee with the following adjustments to reflect the budgetary impact of the lower-than-expected salary increase for 2025 on administrative expenditure for 2026:

—The section of the European Parliament for which the level of commitment and payment appropriations is decreased by EUR 31,4 million;

—The section of the European Council and Council for which the level of commitment and payment appropriations is decreased by EUR 9,3 million;

—The section of the European Commission for which the level of commitment and payment appropriations is decreased by EUR 140,1 million;

—The section of the Court of Justice of the European Union for the level of commitment and payment appropriations is decreased by EUR 8,4 million;

—The section of the European Court of Auditors for which the level of commitment and payment appropriations is decreased by EUR 3,4 million;

—The section of the European Economic and Social Committee for which the level of commitment and payment appropriations is decreased by EUR 1,9 million;

—The section of the European Committee of the Regions for which the level of commitment and payment appropriations is decreased by EUR 1,8 million;

—The section of the European Ombudsman for which the level of commitment and payment appropriations is decreased by EUR 0,1 million;

—The section of the European Data Protection Supervisor for which the level of commitment and payment appropriations is decreased by EUR 0,4 million;

—The section of the European External Action Service for which the level of commitment and payment appropriations is decreased by EUR 6,0 million.

In addition, the following adjustments are agreed:

—For the section of the Court of Justice of the European Union, six posts are added to the establishment plan, whereas the number of contract agents is increased by five. The corresponding level of commitment and payment appropriations is increased by EUR 0,7 million considering recruitment on average mid-year.

—For the section of the European Ombudsman, the level of commitment and payment appropriations is increased by EUR 0,3 million.

—For the section of the European Data Protection Supervisor, 12 posts are added to the establishment plan (of which seven for the European Data Protection Supervisor and five for the European Data Protection Board), whereas the number of contract agents is increased by five. The corresponding level of commitment and payment appropriations is increased by EUR 1,2 million considering recruitment on average mid-year.

—For the section of the European External Action Service, the level of commitment and payment appropriations for security in Delegations (budget line 3 0 0 3) increases by EUR 3,0 million.

The overall adjustment results in a decrease of EUR 197,7 million of heading 7.

Section 1 – European Parliament

Budget line / Programme

Name

Variation in commitment appropriations (in EUR)

DB 2026 (incl. AL 1/2026)

Budget 2026

Difference

1 0 0 0

Salaries

100 920 000

98 955 941

-1 964 059

1 0 2

Transitional allowances

2 287 000

2 242 491

-44 509

1 0 3 1

Invalidity pensions (PEAM)

102 000

100 015

-1 985

1 0 3 2

Survivors’ pensions (PEAM)

2 160 000

2 117 963

-42 037

1 2 0 0

Remuneration and allowances

973 382 485

954 438 964

-18 943 521

1 2 0 2

Paid overtime

57 573

56 453

-1 120

1 2 2 0

Allowances for staff retired or placed on leave in the interests of the service

4 790 000

4 696 779

-93 221

1 4 0 0

Other staff — Secretariat and political groups

100 945 810

98 981 249

-1 964 561

1 4 0 1

Other staff — Security

57 780 573

56 656 074

-1 124 499

1 4 0 2

Other staff — Drivers in the Secretariat

10 316 589

10 115 812

-200 777

1 4 0 4

Traineeships, seconded national experts, exchanges of officials and study visits

15 912 203

15 602 527

-309 676

1 4 0 5

Expenditure on interpretation

64 850 000

63 587 919

-1 262 081

4 2 2

Expenditure relating to parliamentary assistance

279 165 340

273 732 353

-5 432 987

 

Total

 

 

-31 385 033

Section 2 – European Council and Council

Budget line / Programme

Name

Variation in commitment appropriations (in EUR)

DB 2026 (incl. AL 1/2026)

Budget 2026

Difference

1 0 0 0

Basic salary

470 000

465 000

-5 000

1 0 0 1

Entitlements related to the post held

104 000

103 000

-1 000

1 0 1 0

Transitory allowance

270 000

267 000

-3 000

1 1 0 0

Basic salaries

349 188 591

343 985 187

-5 203 404

1 1 0 1

Entitlements under the Staff Regulations related to the post held

2 011 000

1 989 000

-22 000

1 1 0 2

Entitlements under the Staff Regulations related to the personal circumstances of the staff member

88 737 000

87 315 000

-1 422 000

1 1 0 3

Social security cover

14 099 000

13 875 000

-224 000

1 1 0 4

Salary weightings

162 000

161 000

-1 000

1 1 0 7

Annual adjustment of the remuneration

9 835 000

7 626 000

-2 209 000

1 2 0 0

Other staff

14 164 000

14 022 000

-142 000

1 2 0 1

National experts on secondment

1 541 000

1 524 000

-17 000

1 2 0 2

Traineeships

1 004 000

999 000

-5 000

1 2 0 7

Annual adjustment of the remuneration

299 000

233 000

-66 000

 

Total

 

 

-9 320 404

Section 3 – European Commission

Budget line / Programme

Name

Variation in commitment appropriations (in EUR)

DB 2026 (incl. AL 1/2026)

Budget 2026

Difference

20 01 01 01

Salaries, allowances and payments of Members of the institution

13 461 000

13 198 000

-263 000

20 01 01 03

Allowances of former Members

1 527 000

1 497 000

-30 000

20 01 02 01

Remuneration and allowances — Headquarters and Representation offices

2 876 647 656

2 819 649 656

-56 998 000

20 01 02 02

Expenses and allowances related to recruitment, transfers and termination of service — Headquarters and Representation offices

16 565 000

16 266 000

-299 000

20 01 02 03

Remuneration and allowances — Union delegations

156 981 000

153 921 000

-3 060 000

20 01 02 04

Expenses and allowances related to recruitment, transfers and termination of service — Union delegations

9 649 000

9 589 000

-60 000

20 01 04

Officials in non-active status, retired in the interests of the service or dismissed

7 864 000

7 709 000

-155 000

20 02 01 01

Contract staff

112 839 876

111 055 971

-1 783 905

20 02 01 02

Agency staff and technical and administrative assistance in support of different activities

12 152 867

12 015 404

-137 463

20 02 01 03

National civil servants temporarily assigned to the institution

52 175 883

51 310 308

-865 575

20 02 02 01

Contract staff

21 808 000

21 686 000

-122 000

20 02 03 01

Contract staff

941 000

924 000

-17 000

20 02 04

Cost of organising graduate traineeships with the institution

13 900 000

13 700 000

-200 000

20 02 05

Special advisers

1 728 000

1 710 000

-18 000

20 03 15 01

Publications Office

125 577 575

123 994 575

-1 583 000

O1 01 01 01

Remuneration and allowances

79 484 080

77 943 080

-1 541 000

O1 01 01 02

Expenses and allowances related to recruitment, transfers and termination of service

436 000

429 000

-7 000

O1 01 02

External personnel

2 936 000

2 901 000

-35 000

20 03 15 02

European Personnel Selection Office

29 390 474

29 063 474

-327 000

O2 01 01 01

Remuneration and allowances

15 336 224

15 035 224

-301 000

O2 01 02

External personnel

1 752 000

1 726 000

-26 000

20 03 16 01

Office for Administration and Payment of Individual Entitlements

62 228 744

61 168 744

-1 060 000

O3 01 01 01

Remuneration and allowances

18 610 200

18 182 200

-428 000

O3 01 01 02

Expenses and allowances related to recruitment, transfers and termination of service

115 000

113 000

-2 000

O3 01 02

External personnel

25 437 536

24 807 536

-630 000

20 03 16 02

Office for Infrastructure and Logistics — Brussels

106 944 674

104 979 674

-1 965 000

O4 01 01 01

Remuneration and allowances

39 352 000

38 562 000

-790 000

O4 01 01 02

Expenses and allowances related to recruitment, transfers and termination of service

163 000

161 000

-2 000

O4 01 02 01

External personnel — OIB

34 860 000

34 077 000

-783 000

O4 01 02 02

External personnel — Child care facilities

13 868 000

13 478 000

-390 000

20 03 16 03

Office for Infrastructure and Logistics — Luxembourg

34 688 290

34 199 290

-489 000

O5 01 01 01

Remuneration and allowances

13 335 088

13 078 088

-257 000

O5 01 01 02

Expenses and allowances related to recruitment, transfers and termination of service

91 000

90 000

-1 000

O5 01 02 01

External personnel — OIL

10 818 336

10 624 336

-194 000

O5 01 02 02

External personnel — Child care facilities

3 606 000

3 569 000

-37 000

20 03 17

European Anti-Fraud Office (OLAF)

74 122 474

73 057 474

-1 065 000

O6 01 01 01

Remuneration and allowances

53 692 224

52 646 224

-1 046 000

O6 01 01 02

Expenses and allowances related to recruitment, transfers and termination of service

181 000

179 000

-2 000

O6 01 02

External personnel

3 376 000

3 359 000

-17 000

21 01 01

Pensions and allowances

2 995 843 000

2 934 716 000

-61 127 000

21 01 02 01

Pensions of former Members of the European Parliament

24 257 000

23 785 000

-472 000

21 01 02 02

Pensions of former Presidents of the European Council and of former Secretaries-General of the Council of the European Union

821 000

805 000

-16 000

21 01 02 03

Pensions of former Members of the Commission

14 289 000

14 010 000

-279 000

21 01 02 04

Pensions of former Members of the Court of Justice of the European Union

21 132 000

20 722 000

-410 000

21 01 02 05

Pensions of former Members of the Court of Auditors

8 386 000

8 222 000

-164 000

21 01 02 06

Pensions of former European Ombudsmen

320 000

313 000

-7 000

21 01 02 07

Pensions of former European Data Protection Supervisors

400 000

394 000

-6 000

21 02 01 01

Office of the Secretary-General of the European Schools (Brussels)

18 658 217

18 603 690

-54 527

21 02 01 02

Brussels I (Uccle)

50 074 677

48 794 818

-1 279 859

21 02 01 03

Brussels II (Woluwe)

43 910 339

42 866 655

-1 043 684

21 02 01 04

Brussels III (Ixelles)

36 979 862

36 046 764

-933 098

21 02 01 05

Brussels IV (Laeken)

35 501 500

34 562 938

-938 562

21 02 01 06

Luxembourg I

25 789 995

25 083 629

-706 366

21 02 01 07

Luxembourg II

16 744 841

16 223 379

-521 462

21 02 01 08

Mol (BE)

11 831 023

11 511 347

-319 676

21 02 01 09

Frankfurt am Main (DE)

8 973 151

8 706 543

-266 608

21 02 01 10

Karlsruhe (DE)

7 605 891

7 252 166

-353 725

21 02 01 11

Munich (DE)

645 945

630 788

-15 157

21 02 01 12

Alicante (ES)

1 703 986

1 650 153

-53 833

21 02 01 13

Varese (IT)

14 227 750

13 769 743

-458 007

21 02 01 14

Bergen (NL)

5 013 500

4 883 939

-129 561

 

Total

 

 

-140 053 068

Section 4 – Court of Justice of the European Union

Budget line /

Programme

Name

Variation in commitment appropriations (in EUR)

DB 2026 (incl. AL 1/2026)

Budget 2026

Difference

1 0 0 0

Remunerations and allowances

42 395 000

41 558 000

-837 000

1 0 0 2

Entitlements on entering the service, transfer and leaving the service

884 000

870 000

-14 000

1 0 2

Temporary allowances

4 020 000

3 941 000

-79 000

1 2 0 0

Remunerations and allowances

362 240 000

355 627 000

-6 613 000

1 2 0 2

Paid overtime

798 000

782 000

-16 000

1 2 0 4

Entitlements related to entering the service, transfer and leaving the service

2 373 000

2 330 000

-43 000

1 4 0 0

Other staff

13 617 133

13 560 633

-56 500

1 4 0 4

In-service training and staff exchanges

4 016 000

3 996 000

-20 000

 

Total

 

 

-7 678 500

Section 5 – European Court of Auditors

Budget line / Programme

Name

Variation in commitment appropriations (in EUR)

DB 2026 (incl. AL 1/2026)

Budget 2026

Difference

1 0 0 0

Remuneration, allowances and pensions

11 709 000

11 477 000

-232 000

1 0 0 2

Entitlements on entering and leaving the service

594 000

585 000

-9 000

1 0 2

Temporary allowances

410 000

402 000

-8 000

1 2 0 0

Remuneration and allowances

154 736 000

151 728 000

-3 008 000

1 2 0 2

Paid overtime

219 000

214 000

-5 000

1 2 0 4

Entitlements on entering the service, transfer and leaving the service

1 114 000

1 095 000

-19 000

1 4 0 0

Other staff

7 053 000

6 917 000

-136 000

 

Total

 

 

-3 417 000

Section 6 – European Economic and Social Committee

Budget line / Programme

Name

Variation in commitment appropriations (in EUR)

DB 2026 (incl. AL 1/2026)

Budget 2026

Difference

1 2 0 0

Remuneration and allowances

100 702 000

98 880 971

-1 821 029

1 4 0 0

Other staff

3 272 581

3 207 850

-64 731

1 4 0 4

Graduate traineeships, grants and exchanges of officials

1 041 195

1 022 777

-18 418

 

Total

 

 

-1 904 178

Section 7 – European Committee of the Regions

Budget line / Programme

Name

Variation in commitment appropriations (in EUR)

DB 2026 (incl. AL 1/2026)

Budget 2026

Difference

1 2 0 0

Remuneration and allowances

80 480 000

78 830 160

-1 649 840

1 4 0 0

Other staff

6 414 907

6 283 401

-131 506

 

Total

 

 

-1 781 346

Section 8 – European Ombudsman

Budget line / Programme

Name

Variation in commitment appropriations (in EUR)

DB 2026 (incl. AL 1/2026)

Budget 2026

Difference

1 0 0

Salaries, allowances and payments related to salaries

575 000

563 000

-12 000

1 2 0 0

Remuneration and allowances

11 920 000

11 820 000

-100 000

1 4 0 0

Other staff

585 000

580 000

-5 000

1 4 0 4

Graduate traineeships, grants and exchanges of officials

260 000

255 000

-5 000

2 0 0 2

Cleaning, maintenance and energy consumption

225 589

319 000

93 411

2 3 2

Support for activities

182 000

382 000

200 000

 

Total

 

 

171 411

Section 9 – European Data Protection Supervisor

Budget line / Programme

Name

Variation in commitment appropriations (in EUR)

DB 2026 (incl. AL 1/2026)

Budget 2026

Difference

1 0 0 0

Remuneration and allowances

504 500

494 000

-10 500

1 1 0 0

Remuneration and allowances

12 306 902

12 622 693

315 791

1 1 1 0

Contract staff

2 655 898

2 697 099

41 201

3 0 1 0

Remuneration and allowances

3 338 154

3 664 293

326 139

3 0 2 0

Contract staff

1 407 981

1 453 247

45 266

 

Total

 

 

717 897

Section 10 – European External Action Service

Budget line / Programme

Name

Variation in commitment appropriations (in EUR)

DB 2026 (incl. AL 1/2026)

Budget 2026

Difference

1 1 0 0

Basic salaries

142 939 000

139 939 000

-3 000 000

3 0 0 0

Remuneration and entitlements of statutory staff

168 774 000

165 774 000

-3 000 000

3 0 0 3

Buildings and associated costs

197 026 260

200 026 260

3 000 000

 

Total

 

 

-3 000 000

As a consequence, the agreed level of commitment appropriations is set at EUR 13 277,5 million, with no margin left under the expenditure the ceiling of heading 7 and the mobilisation of the Single Margin Instrument for an amount of EUR 748,2 million in accordance with Article 11(1)(a) of the MFF Regulation and of the Flexibility Instrument for an amount of EUR 23,3 million in accordance with Article 12 of the MFF Regulation.

Thematic special instruments: EGF, ESR, EAR and BAR

Commitment appropriations for the European Globalisation Adjustment Fund for Displaced Workers (EGF), the European Solidarity Reserve (ESR), the Emergency Aid Reserve (EAR) and the Brexit Adjustment Reserve (BAR) are set at the level proposed by the Commission in the Draft Budget.

1.4.Payment appropriations

The overall level of payment appropriations in the 2026 budget is set at the level of the Draft Budget, as amended by Amending Letter 1/2026 with the following adjustments agreed by the Conciliation Committee:

1.The agreed level of commitment appropriations for non-differentiated expenditure (headings 1 to 6), for which the level of payment appropriations is equal to the level of commitment appropriations, is taken into account. This applies to the overall reduction for the EAGF by EUR 118,8 million. Taking into account also the adjustment to the Support expenditure for the European Defence Industry Programme and the Support expenditure Ukraine Support Instrument, the combined effect is a decrease of EUR 107,9 million;

2.The adjustment under heading 7 resulting in a decrease of EUR 197,7 million;

3.The payment appropriations for all new pilot projects and preparatory actions proposed by the Parliament are set at 25% of the corresponding commitment appropriations, or at the level proposed by Parliament, if lower. In the case of extension of existing pilot projects and preparatory actions, the level of payment appropriations is the level defined in the Draft Budget as amended by the Amending letter 1/2026 plus 25% of the corresponding new commitment appropriations. The combined effect is an increase of EUR 18,8 million;

4.The adjustments to differentiated expenditure budget lines, for which the combined effect is an increase of EUR 60,2 million.

The adjustments, resulting in an overall decrease of EUR 226,5 million, are set out in the following table:

Budget line / Programme

Name

Variation in payment appropriations (in EUR)

DB 2026 (incl. AL 1/2026)

Budget 2026

Difference

Heading 1

1.0.11

Horizon Europe

13 845 426 545

13 850 426 545

5 000 000

01 02 02 10

Cluster ‘Health’

657 984 229

660 484 229

2 500 000

01 02 02 20

Cluster ‘Culture, Creativity and Inclusive Society’

249 754 819

252 254 819

2 500 000

1.0.221

CEF Transport

1 571 555 799

1 573 680 799

2 125 000

02 03 01

Connecting Europe Facility (CEF) — Transport

890 000 000

892 125 000

2 125 000

1.0.222

CEF Energy

765 586 345

769 336 345

3 750 000

02 03 02

Connecting Europe Facility (CEF) — Energy

400 000 000

403 750 000

3 750 000

1.0.23

Digital Europe Programme

1 561 269 990

1 561 431 990

162 000

02 04 01 11

Support expenditure ECCC

158 672 439

158 834 439

162 000

1.0.31

Single Market Programme (incl. SMEs)

525 367 605

525 867 605

500 000

03 02 02

Improving the competitiveness of enterprises, particularly SMEs, and supporting their access to markets

109 338 871

109 838 871

500 000

PPPA

Pilot projects and preparatory actions

 

 

15 730 000

 

Total Heading 1

 

 

27 267 000

Sub-heading 2a

PPPA

Pilot projects and preparatory actions

 

 

375 000

 

Total Sub-heading 2a

 

 

375 000

Sub-heading 2b

2.2.13

Support to the Turkish-Cypriot Community

37 191 287

37 316 287

125 000

05 04 01

Financial support for encouraging the economic development of the Turkish Cypriot community

33 000 000

33 125 000

125 000

2.2.21

European Recovery and Resilience Facility and the Technical Support Instrument

124 631 515

114 631 515

-10 000 000

06 02 02

Technical Support Instrument

122 423 515

112 423 515

-10 000 000

2.2.24

Union Civil Protection Mechanism (RescEU)

208 500 000

211 000 000

2 500 000

06 05 01

Union Civil Protection Mechanism

189 000 000

191 500 000

2 500 000

2.2.25

EU4Health

573 208 023

573 958 023

750 000

06 06 01

EU4Health Programme

545 000 000

545 750 000

750 000

2.2.312

Employment and Social Innovation

104 300 000

104 550 000

250 000

07 02 04

ESF+ — Employment and Social Innovation (EaSI) strand

102 000 000

102 250 000

250 000

2.2.32

Erasmus+

4 248 610 336

4 249 360 336

750 000

07 03 01 01

Promoting learning mobility of individuals and groups, and cooperation, inclusion and equity, excellence, creativity and innovation at the level of organisations and policies in the field of education and training — Indirect management

2 985 720 000

2 986 470 000

750 000

2.2.34

Creative Europe

358 230 897

358 480 897

250 000

07 05 03

Cross-sectoral strand

27 295 140

27 545 140

250 000

2.2.352

Citizens, Equality, Rights and Values

216 221 351

216 471 351

250 000

07 06 04

Union values

89 176 175

89 426 175

250 000

2.2.3SPEC

Prerogatives

179 370 713

179 745 713

375 000

07 20 04 09

Information and training measures for workers’ organisations

25 000 000

25 375 000

375 000

PPPA

Pilot projects and preparatory actions

 

 

2 300 000

 

Total sub-heading 2b

 

 

-2 450 000

Heading 3

3.1.11

European Agricultural Guarantee Fund (EAGF)

40 076 894 101

39 958 066 815

-118 827 286

08 02 01

Agricultural reserve

172 631 381

137 486 942

-35 144 439

08 02 04 01

Basic income support for sustainability

17 944 178 630

17 860 495 783

-83 682 847

3.2.21

Programme for Environment and Climate Action (LIFE)

714 570 591

717 070 591

2 500 000

09 02 01

Nature and biodiversity

198 703 865

199 953 865

1 250 000

09 02 04

Clean energy transition

118 000 000

119 250 000

1 250 000

PPPA

Pilot projects and preparatory actions

 

 

375 000

 

Total Heading 3

 

 

-115 952 286

Heading 4

4.0.211

Integrated Border Management Fund (IBMF) - Instrument for border management and visa (BMVI)

748 591 799

751 091 799

2 500 000

11 02 01

Instrument for Financial Support for Border Management and Visa Policy

670 914 087

673 414 087

2 500 000

4.0.2DAG

Decentralised Agencies

1 423 370 943

1 422 236 943

-1 134 000

11 10 01

European Border and Coast Guard Agency (Frontex)

1 108 076 519

1 106 942 519

-1 134 000

PPPA

Pilot projects and preparatory actions

 

 

0

 

Total Heading 4

 

 

1 366 000

Heading 5

5.0.22

Military Mobility

166 859 139

169 359 139

2 500 000

13 04 01

Military mobility

165 000 000

167 500 000

2 500 000

5.0.25

European Defence Industry Programme

621 256 000

621 256 000

0

13 01 06

External personnel – delegations

4 712 000

14 757 000

10 045 000

13 01 07

Support expenditure Ukraine Support Instrument

0

2 000 000

2 000 000

13 08 01

European Defence Industry Programme

90 000 000

58 869 212

-31 130 788

13 08 02

Ukraine Support Instrument

0

19 085 788

19 085 788

 

Total Heading 5

 

 

2 500 000

Heading 6

6.0.111

Neighbourhood, Development and International Cooperation Instrument - Global Europe (NDICI - Global Europe)

11 337 203 790

11 367 203 790

30 000 000

14 02 01 10

Southern Neighbourhood

1 126 441 967

1 143 941 967

17 500 000

14 02 01 11

Eastern Neighbourhood

362 827 899

326 977 899

-35 850 000

14 02 01 13

Reform and Growth Facility for the Republic of Moldova

0

48 350 000

48 350 000

6.0.12

Humanitarian Aid (HUMA)

2 161 184 687

2 189 184 687

28 000 000

14 03 01

Humanitarian aid

2 067 862 000

2 095 862 000

28 000 000

 

Total Heading 6

 

 

58 000 000

Heading 7

7.1.1

Pensions

3 065 448 000

3 002 967 000

-62 481 000

7.1.2

European Schools

281 871 677

274 797 552

-7 074 125

7.2

Administrative expenditure of the institutions

10 127 840 831

9 999 745 735

-128 095 096

7.2.1

European Parliament

2 634 993 620

2 603 608 587

-31 385 033

7.2.2

European Council and Council

748 899 091

739 578 687

-9 320 404

7.2.3

Commission

4 662 246 978

4 591 749 035

-70 497 943

7.2.4

Court of Justice of the European Union

562 366 133

554 687 633

-7 678 500

7.2,5

European Court of Auditors

203 610 000

200 193 000

-3 417 000

7.2.6

European Economic and Social Committee

181 530 830

179 626 652

-1 904 178

7.2.7

European Committee of the Regions

137 087 241

135 305 895

-1 781 346

7.2.8

European Ombudsman

16 356 389

16 527 800

171 411

7.2.9

European Data Protection Supervisor

30 077 439

30 795 336

717 897

7.2.X

European External Action Service

950 673 110

947 673 110

-3 000 000

 

Total Heading 7

 

 

-197 650 221

TOTAL

-226 544 507

Overall, this results in a level of payment appropriations of EUR 190 091,6 million, which represents a decrease of EUR 226,5 million in comparison with the Draft Budget, as amended by Amending Letter 1/2026.

1.5.Reserves

Compared to the Draft Budget, as amended by Amending Letter 1/2026, EUR 293,8 million in commitment appropriations and EUR 149,6 million in payment appropriations are moved from the reserves under Title 30 01 01 Administrative reserve (EUR 112,3 million) and 30 02 02 Differentiated appropriations (EUR 181,5 million in commitment appropriations and EUR 37,3 million in payment appropriations) to the Euratom programme lines The amounts are moved from the reserves to budget lines 01 01 02 01, 01 01 02 02, 01 01 02 03, 01 01 02 11, 01 01 02 12, 01 01 02 13, 01 03 01, 01 03 02, 01 03 03., following the adoption of the basic act.

1.6.Budget remarks

The text of budget remarks corresponds to the Draft Budget, as amended by Amending Letter 1/2026.

1.7.Budget nomenclature

The budget nomenclature proposed by the Commission in the Draft Budget, as amended by Amending Letter 1/2026, is agreed, with the inclusion of the new pilot projects and preparatory actions. The Conciliation Committee also agrees on the deletion of budget lines 14 01 07 Support expenditure for Ukraine Support Instrument and 14 09 01 Ukraine Support Instrument to be replaced by budget lines 13 01 07 Support expenditure for Ukraine Support Instrument and 13 08 02 Ukraine Support Instrument, as well as on the addition of budget line 14 02 01 13 Reform and Growth Facility for the Republic of Moldova for Section 3.

The corresponding budget remarks will be introduced accordingly, as follows:

—13 01 07 Support expenditure for Ukraine Support Instrument: “This appropriation is intended to cover the expenditure described in this chapter relating to the establishment of a cooperation programme with Ukraine with a view to the recovery, reconstruction and modernisation of the Ukraine defence technological and industrial base (the ‘Ukraine Support Instrument’) in accordance with the Proposal for a Regulation of the European Parliament and of the Council establishing the European Defence Industry Programme and a framework of measures to ensure the timely availability and supply of defence products (‘EDIP’).”

—13 08 02 Ukraine Support Instrument: “Appropriations are intended to cover operational expenditure and provide financial support to the establishment of a cooperation programme with Ukraine with a view to the recovery, reconstruction and modernisation of the Ukraine defence technological and industrial base (the ‘Ukraine Support Instrument’).”

—14 02 01 13 Reform and Growth Facility for the Republic of Moldova: “Appropriations under this chapter are intended to cover operational expenditure and provide financial support to Moldova in the framework of the Reform and Growth Facility. The Facility will provide assistance to Moldova for the delivery of socio-economic reforms and investments outlined in its Reform Agenda in view to accelerate its convergence with the EU.”

2.Budget 2025

DAB 3/2025 will be approved as proposed by the Commission, with technical amendments reflecting the updated salary adjustment for 2025.

3.Statements

3.1.Joint statement by the European Parliament and the Council on payment appropriations

The European Parliament and the Council call on the Commission to continue closely and actively monitoring during the year 2026 the implementation of the programmes (particularly in sub-heading 2a and Rural Development). To that end, the European Parliament and the Council invite the Commission to present, in a timely manner, updated figures concerning the state of affairs and estimates regarding 2026 payment appropriations.

If the figures show that the appropriations entered in the 2026 budget are insufficient to cover the justified needs, the European Parliament and the Council invite the Commission to present as soon as possible an appropriate solution, inter alia a draft amending budget, with a view to allowing the European Parliament and the Council to take any necessary decisions as soon as possible without undue delay for justified needs. Where applicable, the European Parliament and the Council will take into account the urgency of the matter, shortening the eight-week period for a decision if deemed necessary. The same applies mutatis mutandis if the figures show that the appropriations entered in the 2026 budget are higher than needed.

3.2.Unilateral statement of the Commission on agencies

To ensure that the agencies deliver on their mandates in the most cost efficient way, the Commission acknowledges the need to continue to be extremely vigilant when assessing the budgetary needs of the agencies, whilst striving for efficiencies and rationalisations.