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New own resources to match our common ambition

The EU budget revenue can be a powerful instrument to support the pursuit of EU policy priorities. Since 2018, the Commission has worked to modernise the revenue side of the EU budget. 

To give itself the means to act, Europe must equip itself with a modern and diversified revenue stream. In turn, this will create means to fund its priorities while repaying what the EU has borrowed under NextGenerationEU and limiting the national contributions to the EU budget. 

Introducing new own resources will reduce the burden on Member States and ensure the sustainable funding of common EU policies.  To that end, the Commission presents five new own resources:

New sources of revenue for the EU budget*

On 16 July 2025, together with its proposal for the next Multiannual Financial Framework, the Commission proposed five new sources of revenue for the EU budget.

These resources will not create new taxes for Europeans, as the EU does not have the power to levy taxes. Tax instruments are mainly deployed at national level: the introduction of new categories of own resources will fully respect national fiscal sovereignty.

1. EU Emissions Trading System (ETS) based own resource: 30% of the revenues generated from existing ETS 1 to go to the EU budget. Expected to generate around €9.6 billion annually, on average

EU Emissions Trading System (ETS)

2. Carbon border adjustment mechanism (CBAM) based own resource: 75% of the revenues generated to be entered into the EU budget. Expected to generate around €1.4 billion annually, on average. 

Carbon border adjustment mechanism (CBAM)

3. Non-collected e-waste based own resource: contribution resulting from the application of a call rate of 2 €/kg, annually adjusted for inflation, to the weight of non-collected e-waste. Expected to generate around €15.0 billion annually, on average. 

Non-collected e-waste

4. Tobacco Excise Duty Own Resource (TEDOR): 15% of the revenues based on the Member State-specific minimum rate for the manufactured tobacco and tobacco related products. Expected to generate around €11.2 billion annually, on average.

Tobacco Excise Duty Own Resource (TEDOR)

5. Corporate Resource for Europe (CORE): annual lump-sum contribution of all companies in scope operating and selling in the EU with an annual turnover above EUR 100 million. Expected to generate around €6.8 billion annually, on average.

Corporate Resource for Europe (CORE)

(*) figures expressed in 2025 prices, on average over the period from 2028 to 2034

In line with the proposed new own resources, the Commission is proposing adjustments to the current own resources:

  • Reduction of the collection costs to 10% for traditional own resources.
  • Inflation adjustement of the call rate for the non-recycled plastic packaging waste own resource.
  • Ensuring transparency: no correction mechanisms to own resources.

Next steps

The decision on the future long-term EU budget and revenue system will be discussed by Member States in the Council, acting by unanimity, with the consent of the European Parliament for the MFF, and where relevant – ratification by national parliaments for the revenue. The Commission will do everything in its power to support a swift agreement.

Press material

20 June 2023

Press release

Q&A

Factsheet

22 December 2021

Press release

Q&A

Factsheet

Legal texts

  • General publications

The legal texts for the own resources package adopted by the Commission on 22 December 2021 and 20 June 2023.