In 1994 the biggest net contributors to the EU budget were the taxpayers of Luxembourg contributing EUR 197 per head over what they received. The biggest net recipients were the taxpayers of Ireland receiving EUR 520 per capita over what they paid.
| Country | in EUR per capita | in mil EUR | in % of GDP |
| Luxembourg (LU) | -197.20 | -78.92 | -0.61 |
| Germany (DE) | -173.45 | -14,108.34 | -0.78 |
| Netherlands (NL) | -65.11 | -998.92 | -0.34 |
| France (FR) | -64.98 | -3,840.66 | -0.33 |
| Italy (IT) | -59.65 | -3,390.42 | -0.38 |
| Belgium (BE) | -48.48 | -489.67 | -0.25 |
| The United Kingdom (UK) | -10.48 | -605.78 | -0.07 |
| Denmark (DK) | 27.90 | 145.00 | 0.11 |
| Spain (ES) | 69.43 | 2,724.92 | 0.64 |
| Portugal (PT) | 183.82 | 1,836.51 | 2.33 |
| Greece (EL) | 362.98 | 3,815.25 | 4.88 |
| Ireland (IE) | 519.69 | 1,862.13 | 3.97 |
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