Apple could fall within the scope of a proposed annual EU budget contribution, but no Apple-specific bill or final compromise has been established. The measure, called the Corporate Resource for Europe (CORE), is part of the European Commission’s proposed 2028–2034 budget. On 7 October 2026, reporting said the Commission was considering changes that could increase contributions from large technology companies; those discussions are not adopted law.
What the reported EU tax compromise means for Apple
CORE is a proposed EU budget own resource: an annual lump-sum contribution calculated using a company’s net turnover. The Commission’s 2025 proposal covers qualifying companies resident for tax purposes in the EU and qualifying permanent establishments in a Member State of companies resident in countries outside the EU. It sets a proposed threshold of annual net turnover above €100 million. The Commission proposal, COM(2025) 574, does not set out an Apple-specific assessment.
RTÉ, relaying Financial Times reporting on 7 October 2026, said the Commission was considering ways to collect more from large technology groups such as Apple, Meta and Google without explicitly singling them out. The report attributed the discussions to six officials familiar with them. Reuters also reported that a possible change to the broad CORE proposal was under consideration. Neither report establishes a final text, a new threshold, an agreement or a specific amount for Apple. RTÉ’s report and Reuters’ same-day report describe deliberations, not a decision.
So the careful answer is that Apple may be in scope if a CORE measure is adopted and the relevant Apple entity or EU permanent establishment meets the final rules. It is not accurate to say Apple has already been ordered to pay a new annual EU tax.
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How the original CORE proposal would calculate the contribution
The Commission’s proposal describes an annual contribution based on net turnover, with higher turnover leading to a higher lump sum. The draft brackets published in the Commission’s 2025 staff impact material were:
| Annual net turnover in the proposal | Proposed annual contribution |
|---|---|
| At or below €100 million | Excluded |
| Above €100 million and below €250 million | €100,000 |
| €250 million to below €500 million | €250,000 |
| €500 million to below €750 million | €500,000 |
| €750 million or more | €750,000 |
These are proposed 2025 terms, not confirmed terms of any revised compromise. The reports of 7 October 2026 do not establish what, if anything, would change in the scope, threshold or bracket amounts. COM(2025) 574 is the underlying proposal.
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Who would be covered—and who is excluded
Under the Commission proposal, the rule would apply to companies resident for tax purposes in the EU when their annual net turnover exceeds €100 million. A permanent establishment in an EU Member State of a company resident outside the EU could also be covered, with the contribution based on that establishment’s relevant net turnover. This means the proposal is not limited to US technology companies or to Apple.
The proposal excludes governmental entities other than state-owned enterprises, international organisations and non-profit organisations. The Commission’s public overview describes the measure as applying to companies other than small and medium-sized companies that operate and sell in the EU and have net annual turnover of at least €100 million. The legal proposal’s specific scope and threshold are the relevant detail for assessing coverage. The Commission’s 2028–2034 budget overview summarizes CORE as part of the proposed budget package.
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What the €6.8 billion estimate does—and does not—say
The European Commission estimated that CORE could generate an average of €6.8 billion per year for the EU budget over 2028–2034. That is an aggregate forecast for the proposed measure, not an estimate of Apple’s contribution and not revenue already collected. The Commission’s budget materials present the figure in the context of the proposed EU budget.
Where the proposal stands and what happens next
The Commission presented its proposed long-term budget and new own resources, including CORE, on 16 July 2025. The Council says the overall 2028–2034 budget package remains under examination. It considers political agreement by the end of 2026 necessary to allow later legislative adoption and funding to begin in 2028. The own-resources decision requires unanimity and national constitutional ratification. The Council’s overview of the long-term EU budget outlines the process.
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- Proposal: The Commission’s 2025 text sets out the original CORE design and draft turnover brackets.
- Political negotiations: Member states are examining the overall budget package; reported discussion of changes to CORE is not the same as political agreement.
- Legislation and ratification: After political agreement, the required legal steps—including unanimity and national constitutional ratification for the own-resources decision—remain.
- Possible start: The new budget period is due to begin in 2028 if the package is adopted and enters into force.
CORE is separate from Apple’s Ireland state-aid case
The proposed CORE contribution is a prospective, broad EU budget measure based on turnover. It should not be confused with the separate, concluded Apple–Ireland state-aid recovery case. The existence of that earlier case does not establish an Apple payment under CORE.
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- What You Get: Anker 332 USB-C Hub (5-in-1), welcome guide, our worry-free 18-month warranty, and friendly customer service.
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