EU procurement threshold calculations start with the buyer's estimated procurement value, not the price you intend to bid. For a supplier, understanding the calculation helps explain which rules and publication routes apply, and which assumptions deserve clarification.
This guide covers EU euro thresholds for 2026–2027 and the classical Directive's main estimation rules. Check the actual regime, national implementation and any exclusion before applying a result.
Step 1: select the regime and contract type
Identify the buyer's legal status, the activity served and whether the purchase is works, supplies, services, listed social services or a concession. A utilities activity does not use the classical sub-central supply threshold.
Current values effective from 1 January 2026:
| Regime and contract | Threshold, excluding VAT |
|---|---|
| Classical: central-government ordinary supplies/services and design contests | EUR 140,000 |
| Classical: sub-central ordinary supplies/services and design contests | EUR 216,000 |
| Classical: works | EUR 5,404,000 |
| Classical: Annex XIV social and other specific services | EUR 750,000 |
| Utilities: ordinary supplies/services and design contests | EUR 432,000 |
| Utilities: works | EUR 5,404,000 |
| Utilities: Annex XVII social and other specific services | EUR 1,000,000 |
| Works or services concessions | EUR 5,404,000 |
| Defence/security under Directive 2009/81/EC: supplies/services | EUR 432,000 |
| Defence/security under Directive 2009/81/EC: works | EUR 5,404,000 |
Sources: European Commission threshold table and the full reference with delegated regulations. Central-government defence supplies outside Annex III of Directive 2014/24/EU use EUR 216,000. Subsidised and mixed contracts require their specific rules. Do not extend this table to UK or Swiss domestic procurement.
Step 2: value the whole relevant procurement
Under Article 5 of Directive 2014/24/EU, estimate the total amount payable excluding VAT, including options and renewals explicitly provided in the documents and relevant prizes or payments.
Illustrative service contract: EUR 80,000 a year for two years with one optional year is EUR 240,000, excluding VAT. For an ordinary sub-central service contract within the classical regime, that exceeds EUR 216,000. The optional year counts even if the buyer may never exercise it.
Record the estimated value's date. Article 5(4) specifies the relevant point in the procurement process. An estimate based on the first invoice or initial annual budget can omit part of the required value.
Step 3: apply the specific estimation method
| Situation | What to investigate |
|---|---|
| Framework or dynamic purchasing system | Maximum estimated value of all envisaged contracts over the full duration |
| Lots | Aggregate value under the relevant lot rules; do not use each lot to evade the Directive |
| Recurring supplies/services | Article 5's preceding or prospective period method and adjustments |
| Supply lease or rental | Applicable term, residual value and indefinite-term provisions |
| Services without a total price | Duration-specific method; indefinite or longer contracts may use monthly value multiplied by 48 |
| Mixed contract | Applicable scope and classification rules before picking a threshold |
These are routing prompts, not interchangeable formulas. Read the corresponding paragraphs for the contract in question.
For the small-lot derogation in Article 5(10), the lot must be below EUR 80,000 for supplies/services or EUR 1,000,000 for works, and all derogated lots together must be no more than 20% of the aggregate. National rules still apply.
Step 4: record the result and uncertainty
Copy these fields into the pursuit record:
- Jurisdiction, regime and buyer category.
- Contract type and applicable threshold period.
- Base value, options, renewals and tax basis.
- Lot or framework aggregation method.
- Official threshold and valuation-rule links.
- Comparison result and unresolved assumptions.
- Source document version, reviewer and review date.
If the estimate is exactly equal to the threshold, “equal to or greater than” is the relevant test. If the procurement is excluded from the regime, exceeding a number alone does not bring it back into scope.
Step 5: use the correct currency and next action
For EU countries outside the euro area, use the Commission's published currency equivalents for the applicable period, linked from its official threshold page. A current market exchange rate is not a substitute for those legal values.
Below EU thresholds, inspect the country's own procurement and publication rules. Above them, inspect the applicable procedure and any specific exceptions; not every call-off requires a new open competition.
Continue with notice triage and the bid/no-bid checklist. Eligibility, evaluation and delivery risk remain separate decisions.
Verified 13 September 2026. These examples are illustrative; recheck before 1 January 2028 or following a relevant legal change.