Breakdown of current own resources

The current system is built on four main categories of own resources: (i) GNI-based contributions; (ii) traditional own resources, mainly custom duties on imports into the EU; (iii) value added tax (VAT)-based contributions; (iv) since 2021, a new statistical own resource on non-recycled plastic waste. GNI-based contributions are established as a balancing revenue, in line with Article 310 TFEU, which requires that revenue and expenditure are in balance. With 61.5 %, the GNI-based own resource represents the largest share of the current own resources (see Figure 3). Some ‘other revenue’, collected directly by the EU institutions, results from the direct application of EU law, such as assigned revenue, taxes on EU officials, contributions from the United Kingdom, and fines. Together with the surplus of the previous year, they constitute a source of revenue, representing 7.0 % in 2024.