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Enterprise-wide AI value creation, next-generation agentic ecosystems and a focus on outcome-based models emerge as top priorities
Opportunistic transactions, sovereignty-by-default and borderless talent strategies drive new AI-first operating models
New technical roles, such as forward deployed engineers, and focus on AI ROI will be critical for success in 2026
The technology sector is accelerating into 2026, propelled by a hyper-velocity artificial intelligence (AI) moment that is redefining competitive advantage. According to the annual EY Top 10 Opportunities for Technology Companies in 2026, the pace of AI innovation and adoption is driving companies to act with urgency to position themselves for the next wave of transformation. Executives are shifting to operationalizing AI-native strategies that help to ensure safe and reliable practices while capturing value through agentic-driven solutions.
Velocity will be the defining factor of success in 2026. The lightning-fast pace of AI innovation makes it the top priority for how companies scale and capture advantage. Organizations that move fast — without sacrificing interoperability or governance — will be better positioned to seize winner-take-most scenarios.
In this hyper-velocity AI moment, leaders can win by making concrete moves — seizing accretive joint ventures and acquisitions to secure data and capabilities, embedding sovereignty-by-default all while designing for agentic interoperability and physical AI at the edge. And it’s not just in the front office; technology companies are turning Finance into the ROI engine through AI FinOps, as AI is helping overcome longstanding challenges around quote to cash workflows and creating new levels of interoperability, enabling companies to collaborate more effectively and unlock value across platforms and ecosystems.
James Brundage
EY Global and Americas Technology Sector Leader
2026 is about responsibly executing AI at speed and at scale. The opportunities outlined here reflect a shift from experimentation to operational maturity and resiliency. While challenges persist, ranging from high energy consumption to legal challenges, to continued AI hallucinations, the pace and size of opportunity continue to increase. Technology companies that embrace these AI-native strategies, enable transformative governance, and rethink commercial models will lead in this next era.
Against this backdrop, the EY organization views these top 10 opportunities for technology companies to take advantage of in 2026:
Scale faster with M&A and joint venture (JV) ecosystem plays in this hyper-velocity AI moment
Design for agentic interoperability and physical AI
Enable functional leaders to operationalize safe, reliable AI — especially as deployments mature and scale
Rethink commercial strategy for the agentic era
Enhance for flexibility in model selection
Design sovereignty by default and run a borderless talent model
Deploy embedded technical professionals to navigate AI platform complexity
Rethink your tax strategy for the digital infrastructure and AI era
Institutionalize AI FinOps to make Finance the ROI engine
Redefine enterprise security for AI, identity and nation-state threats.