Gartner Survey Shows CFOs Plan for the Largest Spending Increases to Support the Sales Function in 2025

STAMFORD, Conn., March 6, 2025

Budget Increases for Sales, IT and Marketing Functions Are Likely, While Most CFOs Plan Flat or Reduced Budgets for HR, Legal and Finance

CFO plans to increase 2025 budgets for the sales, information technology and marketing functions indicate a continued push to fuel growth, according to Gartner, Inc.

“For the second consecutive year, growth is a key executive priority and the sales and corporate IT functions are the most likely to see budget increases — with 66% and 58% of CFOs planning to boost spending by 4% or more in those areas, respectively in order to bolster growth,” said Randeep Rathindran, distinguished VP, research in the Gartner Finance practice.

The October 2024 poll of 300 CFOs also showed that more than half (54%) of CFOs plan budget increases for the marketing function, to boost brand visibility, customer engagement and competitive positioning (see Figure 1).

Figure 1: Planned Changes to Functional Budgets in 2025
Planned changes to functional budgets in 2025

Source: Gartner (March 2025)

“Marketing budgets were among the most likely to be reduced when the COVID-19 pandemic struck, and this is the first time since that period that this functional budget is among the top three most likely to see increases,” said Rathindran.

Human resources, legal and compliance, as well as finance, are most likely to see minimal budget changes and even cuts, with 18%, 16% and 16% of CFOs planning budget reductions in these areas.

“Reduced legal budgets may reflect a strategic choice to simplify internal resources or use external counsel more efficiently,” said Rathindran. “Reduced hiring levels — and therefore a need for fewer recruiters — explain some of the budget reductions in HR.”

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