Funding rates and cost models

• Research and Innovation Action (RIA): up to 100% of eligible costs.
• Innovation Action (IA): 70%; non-profit legal entities (most universities, public research bodies) up to 100%.
• Coordination and Support Action (CSA): 100%.
• Training and mobility action (MSCA) and pre-commercial procurement: 100%; Programme co-fund: 30-70%; procurement of innovative solutions (PPI): 50%.
• Indirect costs (overheads): flat 25% of eligible direct costs, excluding subcontracting, financial support to third parties and unit costs or lump sums that already include overheads. No proof of real overheads needed.
• Calls may set other rates; for lump-sum and unit grants the rate is already built into the fixed amount and does not appear in the grant agreement.

Sources: Horizon Europe Work Programme 2026-2027, Part 15: General Annexes (Annex XV) (European Commission, version as amended, PDF dated 29 Sep 2026)

• Actual-cost grants reimburse only costs really incurred (not the budget); grants may not produce a profit.
• Lump sums: 50% of the call budget of WP 2026-2027, mainly topics leading to grants below EUR 10 million (Commission figure, measured as budget share).
• Lump-sum proposals must contain a detailed budget table used to fix the lump sum; the amount is split per work package and beneficiary.
• Payment is triggered by completing work packages and achieving deliverables; no financial statements or cost audits. Partially completed work packages are generally not paid at the interim stage; at final payment the Commission may decide on a partial payment (national contact point guidance).
• Different cost forms (actual, unit, flat rate, lump sum) can be combined within one grant.

Sources: Horizon Europe Work Programme 2026-2027, Part 1: General Introduction (European Commission, version as amended, 29 Sep 2026); Horizon Europe Work Programme 2026-2027, Part 15: General Annexes (Annex XV) (European Commission, version as amended, PDF dated 29 Sep 2026); EU Grants: AGA - Annotated Grant Agreement, V2.0 (European Commission, 01 Apr 2025 (PDF updated 22 Sep 2025)); Lump Sum Funding in Horizon Europe (FFG (Austrian Research Promotion Agency, national contact point) - secondary source, accessed 14 Oct 2026)

• Personnel daily rate = annual personnel costs of the person / 215; at most 215 day-equivalents per person per year across all EU grants (pro rata for part-time or partial year).
• Project-based remuneration (supplementary pay for working in projects): eligible at the actual action daily rate, capped at what the person would receive in nationally funded projects ('national projects reference').
• The former Horizon 2020 cap on 'additional remuneration' (EUR 8,000 per person per year for non-profits) does not exist in Horizon Europe; it was replaced by the project-based remuneration rule.
• Average personnel costs (usual cost accounting practices) may be declared as unit costs.
• SME owners and natural persons without salary: unit cost EUR 8,745.40 / 18 days = EUR 485.86 per day x MSCA country correction coefficient (calls opening from 30 Jul 2024; earlier calls EUR 5,080/18 = EUR 282.22).
• Internally invoiced goods and services (e.g. in-house facilities, labs, workshops): unit costs according to usual accounting practices (only HE, Digital Europe, EDF).
• Equipment: default is depreciation for the share used in the project; full cost only if the call says so; low-value assets may be charged in full in the year of purchase if national rules allow.
• Subcontracting: eligible but should be a limited part; excluded from the 25% overhead base.
• In-kind contributions from third parties free of charge (e.g. a professor paid by a ministry): eligible as direct costs in Horizon Europe if listed in Annex 1 (special HE rule).
• Associated partners take part without funding; affiliated entities receive funding and must meet all call conditions.

Sources: EU Grants: AGA - Annotated Grant Agreement, V2.0 (European Commission, 01 Apr 2025 (PDF updated 22 Sep 2025)); Horizon Europe Work Programme 2026-2027, Part 15: General Annexes (Annex XV) (European Commission, version as amended, PDF dated 29 Sep 2026); Regulation (EU) 2021/695 establishing Horizon Europe (Art. 2(48), recital 83) (European Parliament and Council, Official Journal, 28 Apr 2021); Regulation (EU) No 1290/2013, Rules for participation in Horizon 2020, Art. 27(3) (European Parliament and Council, Official Journal, 11 Dec 2013)

• Starting Grant: up to EUR 1.5 million / 60 months, + up to EUR 1 million additional (actual costs).
• Consolidator Grant: up to EUR 2 million / 60 months, + up to EUR 1 million (actual costs).
• Advanced Grant: up to EUR 2.5 million / 60 months, + up to EUR 1 million (lump sum).
• ERC Plus Grant: up to EUR 7 million, 48-84 months, no additional funding (lump sum).
• Synergy Grant: up to EUR 10 million / 72 months, + up to EUR 4 million (actual costs).
• Proof of Concept: EUR 150,000 lump sum, 18 months.
• PIs relocating to the EU or an Associated Country (StG, CoG, AdG): additional funding up to EUR 2 million (e.g. StG up to EUR 3.5 million in total).
• Same maximum amounts in WP 2026 and WP 2027; amounts reduced pro rata for shorter projects.

Sources: ERC Work Programme 2027 (Commission Decision C(2026)4907) (European Commission / European Research Council, 22 Jul 2026); ERC Work Programme 2026 (Commission Decision C(2026) 62 amending C(2025) 5000) (European Commission / European Research Council, 2026)

• Doctoral Networks, per person-month: living EUR 4,250; mobility EUR 710; family EUR 660 (if applicable); long-term leave EUR 4,960 x % covered by beneficiary; special needs on request; research, training and networking EUR 1,600; management and indirect EUR 1,200.
• Postdoctoral Fellowships, per person-month: living EUR 6,350; mobility EUR 710; family EUR 660; long-term leave EUR 7,060 x %; special needs on request; research, training and networking EUR 1,000; management and indirect EUR 650. Choose Europe for Science uses the same amounts.
• Staff Exchanges, per person-month: top-up allowance EUR 2,870; research, networking EUR 1,300; management and indirect EUR 1,000; special needs on request.
• COFUND: EUR 3,500 (doctoral) / EUR 4,980 (postdoctoral) per person-month.
• Special needs allowance: requested unit from pre-defined categories EUR 3,000 to EUR 60,000.
• Country correction coefficient (CCC) on the living allowance, examples: DE 101.5%, AT 109.4%, NL 111.8%, FR 116.6%, DK 131.3%, IE 135.8%, CH 163.7%, BG 70%.
• Living allowance is a gross amount: employer and employee social contributions and taxes are deducted from it.

Sources: Horizon Europe Work Programme 2026-2027, Part 2: Marie Sklodowska-Curie Actions (Annex II) (European Commission, version as amended, PDF dated 29 Sep 2026)

• Pathfinder Open 2026: up to EUR 4 million per project (more if justified), 100% of eligible costs, lump sum; call budget EUR 166 million.
• Pathfinder Challenges 2026: same rate and size; budget EUR 96 million.
• Transition: EUR 0.5-2.5 million grants.
• Accelerator: grant component below EUR 2.5 million (lump sum, TRL 6-8, 24 months) plus investment of EUR 1-10 million.

Sources: The European Innovation Council: support for researchers (EIC Info Day Prague, presentation by V. Peca, EISMEA) (European Commission, EISMEA, 18 Mar 2026); EIC Accelerator (programme page) (European Innovation Council, accessed 14 Oct 2026)

• KA2 Cooperation Partnerships: three fixed lump sums, EUR 120,000, EUR 250,000 or EUR 400,000; projects are expected to be co-financed from other sources.
• KA2 Small-scale Partnerships: EUR 30,000 or EUR 60,000.
• Capacity Building in Higher Education: lump sum at 90% of the estimated budget; Strand 1 EUR 200,000-400,000; Strand 2 EUR 400,000-800,000; Strand 3 EUR 600,000-1,000,000; equipment max. 35% of the grant.
• European Universities 2026: lump sum at 80% of estimated budget; max. EUR 7.2 million for 9+ HEIs (EUR 1.62 million for 3 HEIs, EUR 4.32 million for 8); prefinancing normally 80%.
• Erasmus Mundus Joint Masters: institutional unit cost EUR 750 per month x programme duration x enrolled students (capped at 100); scholarship EUR 1,400 per month (max. 50 scholarships); Design Measures EUR 60,000.
• Jean Monnet maximum grants: Module EUR 35,000, Chair EUR 60,000, Centre of Excellence EUR 100,000 (Modules/Chairs tables at 75% co-financing; Centres at 80%).
• KA131 student mobility (monthly, set by National Agencies within ranges): similar living costs EUR 292-606; to higher-cost country EUR 348-674; to lower-cost country EUR 225-550; +EUR 250 fewer opportunities; +EUR 150 traineeships.
• Country groups: Group 1 (higher cost) incl. AT, BE, DE, DK, FI, FR, IE, IT, NL, SE, NO, IS, LI, LU; Group 2 (medium) CY, CZ, EE, EL, LV, MT, PT, SK, SI, ES; Group 3 (lower) BG, HR, HU, LT, MK, PL, RO, RS, TR.
• KA171 (third countries): EUR 700/month outgoing to Regions 1-3, 5-12; incoming EUR 800-900/month.
• Short-term student mobility: EUR 79/day (days 1-14), EUR 56/day (days 15-30).
• Staff mobility per day: Group 1 EUR 96-190, Group 2 EUR 84-170, Group 3 EUR 71-148; days 15-60 at 70%.
• Travel distance bands (green / non-green): 10-99 km EUR 56/28; 100-499 km 285/211; 500-1,999 km 417/309; 2,000-2,999 km 535/395; 3,000-3,999 km 785/580; 4,000-7,999 km 1,188; 8,000+ km 1,735.
• Organisational support (HE mobility): EUR 400 per participant up to 100, then EUR 230; KA171 EUR 500 per participant; Blended Intensive Programmes EUR 400 per learner (10-20).

Sources: Erasmus+ Programme Guide 2026, Version 1 (European Commission, 12 Nov 2025); Call for proposals ERASMUS-EDU-2026-EUR-UNIV, Partnerships for Excellence - European Universities, Version 1 (European Commission / EACEA, 18 Nov 2025)

• Small scale: max. EUR 200,000, funding rate up to 80%.
• Medium scale: max. EUR 1,000,000, funding rate up to 70%.
• Large scale (60%, up to EUR 2 million in earlier calls) is not part of the 2026 call; the 2026 call budget is EUR 60.3 million for small and medium only.
• Lump sum fixed from the estimated budget x funding rate; prefinancing normally 80%; financial support to third parties max. EUR 60,000 per third party.

Sources: Call document CREA-CULT-2026-COOP, European Cooperation Projects, V1.0 (European Commission / EACEA, 05 Mar 2026)

• CERV (e.g. Daphne 2026): lump sum at 90% of the estimated budget; priority 1 projects EUR 1-2.5 million, others EUR 200,000-600,000; prefinancing normally 80%.
• CERV citizens strands 2026 (Remembrance, Civic engagement, Town Twinning, Networks of Towns): lump sum from prefixed amounts and estimates entered online; Remembrance EUR 50,000-500,000; prefinancing normally 60%.
• LIFE Standard Action Projects (ENV, CLIMA): actual-cost grants, up to 60% funding rate; indirect costs 7% flat rate.
• LIFE Nature & Biodiversity: up to 60%, or 75% for projects targeting exclusively priority habitats or species.
• LIFE Regulation: up to 60%, up to 75% for Nature and Biodiversity; up to 95% for some operating-grant type projects.

Sources: Call document CERV-2026-DAPHNE, Version 1 (European Commission, 07 Jul 2026); Call document CERV-2026-CITIZENS-REM, European Remembrance, V1.0 (European Commission / EACEA, 01 Oct 2026); Call document CERV-2026-CITIZENS-CIV, Citizens' engagement and participation, V1.0 (European Commission / EACEA, 02 Mar 2026); Call document LIFE-2026-SAP-ENV, Circular Economy and Quality of Life SAP, V1.0 (European Commission / CINEA, 21 Apr 2026); Call document LIFE-2026-SAP-NAT, Nature & Biodiversity Standard Action Projects, V1.0 (European Commission / CINEA, 21 Apr 2026); Regulation (EU) 2021/783 establishing the LIFE Programme, Art. 9(4) (European Parliament and Council, Official Journal, 29 Apr 2021)

• Legal ceiling: ERDF co-financing per Interreg programme max. 80% (Interreg D outermost regions up to 85%).
• Interreg Europe: 80% for public bodies, 70% for private non-profit bodies; Norwegian partners up to 50% from Norwegian national funds; Swiss partners via the Swiss national contact point.
• Interreg North-West Europe: max. 60% ERDF; partnership covers 40%; Switzerland participates with national funding.
• Interreg Central Europe: 80% ERDF for partners from all participating countries (may be reduced for State-aid relevant activities).

Sources: Regulation (EU) 2021/1059 on Interreg, Art. 13 (co-financing rates) (European Parliament and Council, Official Journal, 24 Jun 2021); Interreg Europe - About the programme (co-financing) (Interreg Europe Joint Secretariat, accessed via search snippet 14 Oct 2026 (page returned HTTP 403 to direct fetch)); Interreg North-West Europe 2021-2027, Terms of Reference Call 2 (Interreg NWE Joint Secretariat, Nov 2022); Interreg Central Europe - Programme manual / FAQ (co-financing) (Interreg Central Europe Joint Secretariat, not verified (search snippet))

• Digital Europe Simple Grants: 50%; SME Support Actions: 50% (75% for SMEs); Coordination and Support Actions: 100%; Grants for Procurement and PAC: 50%; Grants for financial support: 100% for the consortium, third parties co-finance 50%.
• The Digital Europe Regulation allows up to 100%; each work programme topic fixes the rate.
• COST: funds networking only (meetings, training schools, short-term scientific missions, conference grants, dissemination), no research, staff or equipment.
• COST Actions run 4 years with yearly grant agreements; average total about EUR 600,000 per Action; no budget is submitted at proposal stage.

Sources: Digital Europe Work Programme 2025-2027, unofficial consolidated version with amendments (Oct 2025 and Mar 2026) - MIRROR hosted by FFG; official files at digital-strategy.ec.europa.eu (European Commission (consolidation by FFG), May 2026); Regulation (EU) 2021/694 establishing the Digital Europe Programme, Art. 19 (European Parliament and Council, Official Journal, 29 Apr 2021); COST Open Call - Proposers' Guidelines Level C, oc-2026-1 (COST 104/21 V5.0) (COST Association, Mar 2026)

• Co-financing: the share not paid by the EU (e.g. 30% in an IA for companies, 40% in LIFE, 20-30% in Creative Europe) must come from own or third-party resources; lump sums still assume co-financing in the estimated budget.
• No profit rule: actual-cost grants may not produce a profit; for-profit beneficiaries declare revenues.
• VAT is eligible where it is not recoverable under national VAT law (exempt activities, activities outside VAT scope) and is not paid by a public body acting as public authority.
• In-kind contributions: free-of-charge contributions are normally not chargeable; Horizon Europe is an exception (eligible as direct costs if listed in Annex 1).
• Prefinancing: Horizon Europe normally 160% of the average EU funding per reporting period, minus 5-8% for the Mutual Insurance Mechanism; Creative Europe, European Universities, CERV Daphne normally 80%; CERV citizens calls normally 60%.
• Erasmus+: further prefinancing can be requested once 70% of the previous instalment is used.

Sources: Horizon Europe Work Programme 2026-2027, Part 15: General Annexes (Annex XV) (European Commission, version as amended, PDF dated 29 Sep 2026); EU Grants: AGA - Annotated Grant Agreement, V2.0 (European Commission, 01 Apr 2025 (PDF updated 22 Sep 2025)); Regulation (EU, Euratom) 2024/2509 (Financial Regulation, recast), Art. 189(4) VAT, as explained in AGA Art. 6 (European Parliament and Council, 23 Sep 2024); Call document CREA-CULT-2026-COOP, European Cooperation Projects, V1.0 (European Commission / EACEA, 05 Mar 2026); Call for proposals ERASMUS-EDU-2026-EUR-UNIV, Partnerships for Excellence - European Universities, Version 1 (European Commission / EACEA, 18 Nov 2025); Call document CERV-2026-DAPHNE, Version 1 (European Commission, 07 Jul 2026); Call document CERV-2026-CITIZENS-REM, European Remembrance, V1.0 (European Commission / EACEA, 01 Oct 2026); Erasmus+ Programme Guide 2026, Version 1 (European Commission, 12 Nov 2025)