REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on EAGF expenditure Early Warning System 7-12/2025
Date: 2026-01-23
Institutions: Directorate-General for Agriculture and Rural Development, European Commission
Subjects: EAGF, aid to agriculture, audit, budget, budgetary expenditure, budgetary resources, common agricultural policy, implementation of the budget

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  EN 

   EUROPEAN COMMISSION  Brussels, 23.1.2026  COM(2026) 47 final  REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL   on EAGF expenditure     Early Warning System 7-12/2025  
 
 
1.  TABLE PROVISIONAL CONSUMPTION ON 31/12/2025 

This  report  presents  the  provisional  implementation  of  the  2025  budget  for  the 
European Agricultural Guarantee Fund (EAGF) on 31/12/2025, with details given in 
the  below  table.  A  comparison  is  made  between  the  implementation  level  and  the 
corresponding appropriations included in the 2025 budget. 

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Appropriations Budget (2)Expenditure on 15/10/2025Forecast direct Commission expenditure until 31/12/2025Total expenditure of financial year 2025Implemen-tationEUR mioEUR mioEUR mioEUR mio%%EUR mioABCD=B+CE=D/AF=E-100%G=D-AExpenditure39.975,940.853,410,940.864,4102,2%2,2%888,508 01Support administrative expenditure of the "Agriculture and Maritime Policy" Cluster2,72,70,02,7100,0%0,0%0,008 01 01Support expenditure for the "European Agricultural Guarantee Fund"2,72,70,02,7100,0%0,0%0,008 02European Agricultural Guarantee Fund (EAGF)39.973,240.850,710,940.861,7102,2%2,2%888,508 02 01Agricultural reserve (* p.2)280,2255,3255,391,1%-8,9%-25,008 02 02Sectoral types of interventions under the CAP Strategic Plans1.795,21.728,91.728,996,3%-3,7%-66,308 02 02 01Fruit and vegetables sector769,0783,9783,9101,9%1,9%14,908 02 02 02Apiculture products sector58,051,951,989,5%-10,5%-6,108 02 02 03Wine sector884,0833,4833,494,3%-5,7%-50,608 02 02 04Hops sector2,22,22,2100,0%0,0%0,008 02 02 05Olive oil and table olives sector45,037,537,583,2%-16,8%-7,508 02 02 06Other sectors37,020,020,054,1%-45,9%-17,008 02 03Market-related expenditure outside the CAP Strategic Plans1.065,01.072,40,01.072,4100,7%0,7%7,408 02 03 01POSEI and Smaller Aegean Islands (excluding direct payments)226,0231,1231,1102,2%2,2%5,108 02 03 02Promotion of agricultural products — Simple programmes under shared management81,072,572,589,6%-10,4%-8,508 02 03 03Promotion of agricultural products — Multi-programmes and actions implemented by the Commission under direct management40,040,00,040,0100,0%0,0%0,008 02 03 04School schemes200,0185,8185,892,9%-7,1%-14,208 02 03 05Olive oilp.m.0,00,00,008 02 03 06Fruit and vegetables393,0410,1410,1104,4%4,4%17,108 02 03 07Wine125,0132,8132,8106,3%6,3%7,808 02 03 08Apiculturep.m.0,00,00,008 02 03 09Hopsp.m.0,00,00,008 02 03 10Public and private storage measuresp.m.0,00,00,008 02 04Direct payments types of interventions under the CAP Strategic Plans36.143,637.216,237.216,2103,0%3,0%1.072,608 02 04 01Basic income support for sustainability (** p.2)18.009,618.773,318.773,3104,2%4,2%763,708 02 04 02Complementary redistributive income support for sustainability4.019,03.977,33.977,399,0%-1,0%-41,708 02 04 03Complementary income support for young farmers700,0696,6696,699,5%-0,5%-3,408 02 04 04Schemes for the climate and the environment 8.701,09.076,79.076,7104,3%4,3%375,708 02 04 05Coupled income support4.472,04.474,94.474,9100,1%0,1%2,908 02 04 06Crop-specific payment for cotton242,0217,5217,589,9%-10,1%-24,508 02 05Direct payments outside the CAP Strategic Plans474,0467,1467,198,5%-1,5%-6,908 02 05 01POSEI and Smaller Aegean Islands (direct payments)444,0438,4438,498,7%-1,3%-5,608 02 05 02Single area payment scheme (SAPS)2,81,71,762,1%-37,9%-1,108 02 05 03Redistributive payment0,20,30,3141,6%41,6%0,108 02 05 04Basic payment scheme (BPS)13,014,114,1108,4%8,4%1,108 02 05 05Payment for agricultural practices beneficial for the climate and the environment9,38,68,693,0%-7,0%-0,708 02 05 06Payment for farmers in areas with natural constraintsp.m.0,00,00,008 02 05 07Payment for young farmers0,60,70,7117,2%17,2%0,108 02 05 08Crop-specific payment for cotton0,20,20,291,0%-9,0%0,008 02 05 09Voluntary coupled support scheme3,62,72,775,1%-24,9%-0,908 02 05 10Small farmers scheme0,30,30,3114,5%14,5%0,008 02 06Policy strategy, coordination and audit214,7108,110,9119,155,5%-44,5%-95,608 02 06 01Financial corrections in favour of Member States following clearance of accounts and conformity clearance decisions113,114,014,012,4%-87,6%-99,108 02 06 02Settlement of disputesp.m.3,43,43,408 02 06 03EAGF — Operational technical assistance101,690,710,9101,6100,0%0,0%0,008 02 99Completion of previous programmes and activities0,52,72,7548,7%448,7%2,2(2) It concerns the commitment appropriations.(1) Financial year = 16/10/2024 to 15/10/2025 but expenditure under Commission direct management possible until 31/12/2025. PROVISIONAL CONSUMPTION OF THE EAGF APPROPRIATIONS ON 31/12/2025Budget Year 2025 (1)in Eur millionGap between expenditure and appropriations 
 
 
2.  COMMENTS ON THE IMPLEMENTATION OF THE 2025 AGRICULTURAL RESERVE   

from  Budget  2024.  Five  measures, 

In 2025, the agricultural reserve amounted to EUR 646.7 million, including a carry-
over  of  EUR 366.5 million 
totaling 
EUR 177.5 million, were adopted1. A total of EUR 255.3 million of payments have 
been declared under Budget 2025. These payments covered remaining expenditure 
from  the  exceptional  measures  adopted  in  2024  as  well  as  the  declared  amounts 
(EUR 63.5 million)  related  to  the  emergency  financial  support  for  the  agricultural 
sectors  affected  by  adverse  climatic  events  and  natural  disasters  in  Spain,  Croatia, 
Cyprus, Latvia and Hungary, adopted in 2025.  

The  payments  for  the  other  four  measures  adopted  in  2025,  representing  a  total 
amount of EUR 78.9 million,  will be financed under the 2026 agricultural reserve. 

1  Commission Implementing Regulation (EU) 2025/441 of 6 March 2025 providing for emergency 
financial support for the agricultural sectors affected by adverse climatic events and natural disasters in 
Spain, Croatia, Cyprus, Latvia and Hungary, in accordance with Regulation (EU) No 1308/2013 of the 
European Parliament and of the Council. (OJ L, 2025/441, 10.3.2025 
ELI: http://data.europa.eu/eli/reg_impl/2025/441/oj) 
Commission Implementing Regulation (EU) 2025/1137 of 10 June 2025 providing for emergency financial 
support for the agricultural sectors affected by adverse climatic events and natural disasters in Czechia and 
Slovenia, in accordance with Regulation (EU) No 1308/2013 of the European Parliament and of the 
Council.(OJ L, 2025/1137, 11.6.2025 
ELI: http://data.europa.eu/eli/reg_impl/2025/1137/oj); 
Commission Implementing Regulation (EU) 2025/1145 of 10 June 2025 on exceptional support measures 
for the milk and pigmeat sectors in Germany (OJ L, 2025/1145, 11.6.2025 
ELI: http://data.europa.eu/eli/reg_impl/2025/1145/oj); 
Commission Implementing Regulation (EU) 2025/1485 of 24 July 2025 on exceptional market measures 
for the eggs and poultrymeat sectors in Poland (OJ L, 2025/1485, 25.7.2025, 
ELI: http://data.europa.eu/eli/reg_impl/2025/1485/oj); 
Commission Implementing Regulation (EU) 2025/2061 of 10 October 2025 providing for emergency 
financial support for the agricultural sectors affected by adverse climatic events in Bulgaria, Latvia, 
Lithuania, Hungary, Poland and Romania, in accordance with Regulation (EU) No 1308/2013 of the 
European Parliament and of the Council (OJ L, 2025/2061, 13.10.2025, 
ELI: http://data.europa.eu/eli/reg_impl/2025/2061/oj). 

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Appropriations Budget (2)Expenditure/Assigned revenue on 15/10/2025ImplementationEUR mioEUR mio%ABC=B/A(*) Agricultural reserve including the 366,5 million euro carried over from financial year 2024:08 02 01Agricultural reserve - including carry-over from previous financial year646,7255,339,5%(**) For information only: expenditure against original appropriations and assigned revenue08 02 04 01Basic income support for sustainability - including assigned revenue18.959,018.773,399,0%Assigned Revenue (3) (4)949,4983,6103,6%6 2 0 0European Agricultural Guarantee Fund — assigned revenue estimated to collect in the financial year395,0427,8108,3%Assigned revenue carried over from previous financial year554,4555,8100,3%(4) Including assigned revenue from the U.K. that was a Member State until 31/01/2020(1) Financial year = 16/10/2024 to 15/10/2025 but expenditure under Commission direct management possible until 31/12/2025. (2) It concerns the commitment appropriations.(3) Revenue assigned to the Basic Income Support for Sustainability, to reduce the need for budget appropriations. 
 
 
 
The  remaining  appropriations  of  EUR 391.4 million  shall  thus  be  carried  over  to 
Budget 2026. 

3.  COMMENTS ON THE PROVISIONAL IMPLEMENTATION OF THE 2025 EAGF BUDGET 

The  final  implementation  of  the  sectoral  types  of  interventions  under  the  CAP 
Strategic Plans (08 02 02) is lower than budgeted (-3.7 %), but significantly improved 
compared to the previous financial year (-18.6 % end of 2024).  

On the other hand, the market-related expenditure outside the CAP Strategic Plans 
(08 02 03)  is  slightly  higher 
the  budgeted  amount  (0.7 %),  partially 
compensating the under-implementation under the Plans.  

than 

The  overall  under-execution  of  EUR 58.9 million  for  sectoral  interventions  and 
market-related expenditure reflects, amongst others, Member States’ need for time to 
adapt to the policy in place since 2023, a cumulation of crises in past years, as well 
as changing demand patterns (on the interior and exterior markets). 

The direct payments interventions under the CAP plans (08 02 04) show an excellent 
implementation, slightly exceeding the budget (103 % of the voted appropriations and 
100.3 % of the budgeted appropriations and assigned revenue). 

The  provisional  expenditure  of  the  2025  EAGF  budget,  including  estimated,  fully 
implemented actions under direct management by the Commission until 31 December 
2025,  results  in  an  over-execution  of  EUR 888.5 million  (2.2 %)  compared  to  the 
budget's  voted  appropriations.  Considering  the  available  assigned  revenue  of 
EUR 983.6 million  as  well  as  the  carry-over  of  EUR 366.5 million  from  the  2024 
to 
agricultural 
EUR 461.6 million. 

total  EAGF  under-implementation  amounts 

reserve, 

the 

This overall EAGF surplus includes EUR 391.4 million from the agricultural reserve, 
which  in  accordance  with  Article  16(2),  third  subparagraph,  of  Regulation  (EU) 
2021/2116 will be carried over to the 2026 agricultural reserve. 

The  remaining  surplus  of  EUR 70.2 million  translates  into  additional  revenue 
assigned  to  the  EAGF  to  be  automatically  carried  over  from  2025  to  2026  in 
accordance with Article 12(4)(b) of Regulation (EU, Euratom) 2024/2509, reducing 
the amount of appropriations needed in the Budget 2026. 

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