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(1) 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(2),

–  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(3),

–  having regard to Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual financial framework for the years 2021-2027(4) and to the joint declarations agreed between Parliament, the Council and the Commission in this context(5) and the related unilateral declarations(6),

–  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(7),

–  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(8) (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(9),

–  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.

(1) Texts adopted, P10_TA(2025)0244. (2) OJ L 424, 15.12.2020, p. 1, ELI: http://data.europa.eu/eli/dec/2020/2053/oj. (3) OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj. (4) OJ L 433 I, 22.12.2020, p. 11, ELI: http://data.europa.eu/eli/reg/2020/2093/oj. (5) OJ C 444 I, 22.12.2020, p. 4. (6) OJ C 445, 29.10.2021, p. 252. (7) OJ L 325, 20.12.2022, p. 11, ELI: http://data.europa.eu/eli/reg/2022/2496/oj. (8) OJ L, 2024/765, 29.2.2024, ELI: http://data.europa.eu/eli/reg/2024/765/oj. (9) OJ L 433 I, 22.12.2020, p. 28, ELI: http://data.europa.eu/eli/agree_interinstit/2020/1222/oj.

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:

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:

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:

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:

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:

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:

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:

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:

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

Section 2 – European Council and Council

Section 3 – European Commission

Section 4 – Court of Justice of the European Union

Section 5 – European Court of Auditors

Section 6 – European Economic and Social Committee

Section 7 – European Committee of the Regions

Section 8 – European Ombudsman

Section 9 – European Data Protection Supervisor

Section 10 – European External Action Service

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:

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(1), 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.

(1) 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.