CBAM certificate calculator
Embedded emissions minus the goods-specific free-allocation adjustment. Before origin-price relief, not a final bill.
Goods and emissions
Commission example, scaled to 100 tonnes
Certificates before origin-price relief
certificates
- Embedded emissions
- 120 tCO2e
- Free-allocation adjustment
- 97.5 tCO2e
No origin-price deduction or certificate price is applied. Product eligibility and your source inputs are not verified here.
A worked 2026 example
The Commission's illustrative example uses SEE of 1.2 and a benchmark of 1.0 tCO2e/t. With a CBAM factor of 0.975 and CSCF of 1, the adjustment is 0.975 tCO2e/t.
100 × (1.2 − 0.975) = 22.5 certificates
That is 120 tCO2e embedded, minus 97.5 tCO2e adjustment. The example is illustrative, not a measured shipment or a default for your product.
Example data (CSV)
Inputs and method
Where do SEE and SEFA come from?
They are goods-specific values from the applicable CBAM calculation. Establish the CN classification, reporting period and actual/default emissions method first. Complex goods require the appropriate precursor treatment. This form does not select those inputs from a sector name.
Why not multiply emissions by 2.5%?
The 2026 CBAM factor reduces the applicable free-allocation benchmark; its complement is not a universal chargeable share of emissions. In this illustrative example, multiplying 120 by 2.5% would give 3 rather than 22.5 certificates before origin-price relief.
Is the result my final payment?
No. Origin-price relief, applicable certificate pricing, eligibility and surrender rules are outside this calculation. The exported numbers retain full calculation precision; they are not rounded for surrender.
What if the adjustment exceeds emissions?
This version does not calculate that case. It asks you to check the applicable goods-specific rule instead of silently clamping the result to zero.
Method: European Commission, Guidance No. 4, equations 1, 2 and 6 and the illustrative example. See also Implementing Regulation 2025/2620. This review is not an official calculator. Source reviewed 30 August 2026. The original documents are linked, not redistributed.
Source and calculation metadata (JSON)