AI in the C-Suite, 2026: How Much CEOs Are Really Spending—and Where the Money Is Going

2026: AI Moves From Experiment to Operating System

By 2026, AI adoption in the C-suite is no longer a question of “if” but “how hard, how fast, and to what end.” Global CEO surveys show that AI has become one of the top capital priorities, even as confidence in the broader economy has softened. This tells you something important: CEOs trust AI’s ability to reshape cost structures, decision quality, and growth more than they trust the macro cycle.​

Across industries, AI has moved from innovation budgets into core operational and capex lines. Enterprise studies show that roughly nine out of ten large organizations now implement some form of AI, with average annual spend measured in the millions per company. The days of vague pilots are ending; boards now expect hard ROI, clear governance, and a direct link between AI spend and the P&L.​

Budget Shifts: AI Takes a Double-Digit Share of Spend

The most visible change heading into 2026 is the size of the AI line item. KPMG’s 2025 Global CEO Outlook finds that around 71% of CEOs now label AI a top investment priority, and roughly 69% plan to allocate between 10% and 20% of their budgets to AI over the next 12 months. Private-company CEO surveys show similar numbers, with two-thirds of private enterprise leaders targeting a 10–20% allocation and a smaller minority planning to go above 20%.​

Other research suggests the upward march will continue. One global survey of multinationals found that more than 80% expect to spend more on AI in 2026 than in 2025, and close to 90% plan to increase AI-related budgets specifically due to emerging agentic AI capabilities. At the same time, a separate corporate survey notes that the pace of budget growth is starting to normalize, as buyers demand tangible returns and shift focus toward data foundations and governance rather than unchecked experimentation.​

Where the Money Is Going: Priority C-Suite Use Cases

If you look inside those budgets, a small set of use cases capture the bulk of executive attention. Enterprise adoption studies show that process automation, customer service, advanced analytics, and predictive maintenance are the most widely deployed AI applications in large organizations. For example, process automation use cases appear in over three-quarters of enterprises, delivering roughly 40% reductions in processing time, while AI-powered customer service tools and chatbots show adoption better than 70% with major improvements in response times.​

Data analytics, forecasting, and decision support are not far behind, with roughly two-thirds of organizations using AI to speed up insight generation and improve decision-making. In parallel, sector-specific use cases—fraud detection in financial services, supply chain optimization in manufacturing and retail, personalized recommendations in consumer businesses—are moving from pilot to scale as executives see measurable benefits in accuracy, cost, and conversion rates.​

The Rise of Agentic and Autonomous AI in the Enterprise

One of the biggest storylines heading into 2026 is the rise of agentic AI: systems that can plan, coordinate, and execute complex workflows with limited human intervention. Surveys tracking agentic AI adoption suggest that a growing minority of organizations are now actively scaling these systems, with a larger group experimenting and piloting. Among current adopters, a significant share of AI budgets—over 40% in some studies—is being directed toward agentic capabilities rather than simpler point solutions.​

These investments are not just theoretical. Companies deploying agentic AI report average ROI projections exceeding 170%, with US enterprises in some samples projecting returns close to 190% as they automate high-cost, cross-functional workflows. Reported benefits include measurable productivity gains for two-thirds of adopters and cost reductions of up to 70% on specific processes once workflows are fully automated. For C-suites, the takeaway is straightforward: the most aggressive returns are now associated with systems that orchestrate multiple tasks end-to-end, not just provide recommendations.​

ROI Benchmarks: What “Good” Looks Like Now

As AI matures, ROI expectations are converging around tighter benchmarks. IBM’s recent CEO study puts average realized AI ROI (across more mature programs) in the mid-teens, roughly 14%, as companies move beyond pilots into scaled deployments. Other surveys of agentic AI adopters report much higher projected returns, often in triple-digit ranges, but those numbers are typically tied to sharply defined automation use cases with large, easily measurable cost bases.​

Across sectors, executives increasingly evaluate AI investments against the same metrics they use for other major technology and transformation initiatives: ROI, operational efficiency, revenue uplift, customer satisfaction, and time-to-value. One broad survey finds that over 90% of organizations now track ROI formally, around 80–85% monitor customer satisfaction and operational efficiency gains, and more than half track decision speed and time-to-value as explicit AI success indicators. In practice, that means AI programs are being run through the same hurdle rates and review cycles as any other strategic capex.​

Talent, Governance, and the Cost of Doing AI Wrong

Of course, budgets and ROI are only part of the story. CEOs repeatedly cite talent and governance as the main friction points on the path to scaled AI adoption. KPMG’s global CEO data shows that roughly 70% of leaders are concerned about competition for AI talent, and over three-quarters list workforce upskilling as a significant challenge. At the same time, around three-quarters of CEOs highlight cybercrime, AI workforce readiness, and successful integration of AI into business processes as top barriers to growth.​

On the governance side, surveys reveal that more than half of CEOs worry about data readiness and ethical implications of AI, and roughly half see the pace of regulation as a major constraint. Enterprise AI studies echo this, with over 70% of firms citing security and governance as their primary deployment challenge. Boards are responding by treating AI governance as a distinct track: building data foundations, strengthening model risk management, and writing AI policies that balance innovation with compliance.​

How Leading C-Suites Are Structuring AI Programs

The companies that are getting the most from AI tend to follow a consistent pattern. They anchor AI to clearly defined business priorities, rather than chasing technology for its own sake. They secure C-suite sponsorship, with CEOs, CFOs, and business-unit heads jointly shaping the AI roadmap, rather than leaving it entirely to IT. And they prioritize a narrow portfolio of high-impact, ROI-driven use cases with clear owners and metrics, instead of scattering pilots across the organization.​

These leaders also treat data, infrastructure, and talent as preconditions, not afterthoughts. Corporate surveys highlight a shift in 2025–2026 away from “quick wins” toward foundational investments in data quality, governance, and integrated platforms. In parallel, human resources and learning teams are being pulled into the center of the AI agenda, with explicit programs for upskilling, change management, and new role design across the workforce.

AI Adoption in the C-Suite – 2026 Budget, Use Case, and ROI Signals

For CEOs, CFOs, and boards, the 2026 AI outlook is not about whether to invest; it is about discipline. The organizations that will win are those that treat AI budgets as strategic capital, concentrate spend on high-ROI use cases, build serious governance around data and ethics, and invest early in the human side of AI—skills, roles, and culture.