Horizon Europe Lump-Sum Budget Builder
Build the detailed budget table per beneficiary: person-months, the 25% flat indirect rate, the 15% purchase check and country shares.
Lump-sum budget builder
Indirect costs at a flat 25.0% of personnel plus purchase, subcontracting excluded from the base. Opens with the SALTMARSH figures from this page.
| Short name | Country | PM | €/PM | Subcontr. | Travel | Equipment | Other G&S | Personnel | Indirect | Total | 3.1h? | Remove |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| €340,400 | €113,350 | €566,750 | yes · 33.2% | |||||||||
| €313,600 | €88,900 | €444,500 | 13.4% | |||||||||
| €555,000 | €152,850 | €884,250 | 10.2% | |||||||||
| €358,800 | €118,450 | €592,250 | yes · 32.1% | |||||||||
| €102,300 | €36,325 | €211,625 | yes · 42.0% | |||||||||
| €453,900 | €121,975 | €609,875 | 7.5% | |||||||||
| €127,600 | €45,400 | €227,000 | yes · 42.3% | |||||||||
| €124,000 | €45,750 | €228,750 | yes · 47.6% | |||||||||
| Total | 424 | €150,000 | €172,000 | €14,400 | €330,000 | €2,375,600 | €723,000 | €3,765,000 | ||||
Country shares
- Netherlands€884,250 · 23.5%
- Italy€819,250 · 21.8%
- Norway€609,875 · 16.2%
- Greece€566,750 · 15.1%
- Spain€444,500 · 11.8%
- Portugal€228,750 · 6.1%
- Estonia€211,625 · 5.6%
Equipment depreciation
The portal computes this but does not copy it into the BEx sheet — enter the result by hand.
Enter €14,400 as one equipment item.
- Table 3.1h is required for 5 of 8 beneficiaries, whose purchase costs exceed 15% of personnel costs: AegCRI, ILV, BWT, RAV, AEA.
Table 3.1h is required where purchase costs exceed 15.0% of a beneficiary's personnel costs. The country-concentration and subcontracting warnings are consultant heuristics, not Commission rules. Figures are estimates for building the detailed budget table; the binding amounts are the ones fixed in the grant agreement.
About this tool
About half of the 2026-27 Horizon Europe call budget is now paid as lump sums. Instead of reporting actual costs, the consortium estimates them once, before submission, and the amounts are fixed per beneficiary and per work package in the grant agreement. This builder produces the per-beneficiary estimate that feeds the detailed budget table.
It applies the rules as the Commission states them: indirect costs at a flat 25% of eligible direct costs with subcontracting excluded from the base, one person-month entered as one item of personnel cost, and table 3.1h required for any beneficiary whose purchase costs exceed 15% of its personnel costs. The equipment box computes depreciation as price times the share used for the project times months used over the depreciation period — the portal calculates this but does not copy it into the budget sheet.
The country-concentration and subcontracting warnings are consultant heuristics rather than Commission rules, and are labelled as such. The tool opens with the worked example from the lump-sum budget guide, so you can see it reproduce a full consortium budget before editing it. For the work plan those costs attach to, see the work packages and Gantt worked example.