Commission considers wider levy on companies above €100 million

A proposed levy could apply to companies with annual EU revenue above €100 million, as the European Commission considers widening its reach. The idea is linked to Corporate Resource for Europe, a revenue measure introduced in July 2025. It remains under discussion, and any EU tax plan needs approval from all 27 member states.

The available account describes consideration of a broader charge, rather than an adopted tax or a final Commission proposal. The proposed threshold and existing payment range come from reporting about the discussions and the Corporate Resource for Europe plan. No company response is provided in the source material.

Corporate Resource for Europe sets the starting point

Corporate Resource for Europe, also referred to as CORE, is a proposed contribution for companies operating in the EU. Under its terms, a company with yearly revenue above €100 million would pay a lump sum each year to the EU budget. The measure was introduced by the European Commission in July 2025 as part of its search for new revenue sources. Its payment range is €100,000 to €750,000 a year, according to the source account.

The discussion now concerns whether the levy could cover nearly all large companies. An EU official told the Financial Times that some capitals oppose a tax aimed solely at digital activity. The source reports that many more are opposed to CORE itself. A broader levy is described as a way to reach technology firms without singling them out in the wording.

The proposal faces unanimous approval

The policy’s legal stage is consideration; the reported material does not describe a formally adopted levy. For a tax plan at EU level to proceed, all 27 member states must approve it. Each government therefore has the power to block the plan. The source does not report a final decision, a settled levy amount, or an agreed timetable.

The distinction between a company-wide levy and a digital-only tax is central to the reported discussion. The European Commission is considering the former, while the source says earlier digital tax plans in Europe stalled amid threats of US trade retaliation. It also notes that Donald Trump has criticised EU rules on Big Tech. Those points explain the political setting, but they do not establish that a wider charge will be adopted.

The available account does not specify how nearly all large companies would be defined beyond the existing €100 million threshold. It does not say whether the annual payment range would change or how any increase would be calculated. Nor does it identify the terms of a revised proposal or a date for a decision. The next concrete step to watch is whether the European Commission advances a formal plan that can be considered by every member state.