CBAM: emissions, benchmarks and certificate calculations

A CBAM calculation needs goods-specific emissions and a benchmark-based adjustment, not just a sector name and a phase-in percentage. This guide explains the calculation components, not every eligibility or filing requirement.

Calculate CBAM components All countries

What this calculation covers

For covered imports, the definitive-period CBAM calculation accounts for embedded emissions and a goods-specific free-allocation adjustment. The applicable method, production route, reporting period and precursor treatment matter. A certificate quantity is not the same as a final payment.

CBAM method reviewed 30 August 2026: European Commission Guidance No. 4 and Implementing Regulation 2025/2620. The worked numbers are illustrative, not measured shipments or a final payment.

Covered sectors

Cement (clinker, cement)
Iron & steel (incl. many downstream products: screws, structures)
Aluminium
Fertilizers (ammonia, nitric acid, urea, AN)
Hydrogen
Electricity

A sector name alone does not establish eligibility or the emissions boundary. Check the applicable CN code, goods and import conditions; use the Commission sector guidance for the relevant actual/default method.

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The CBAM factor schedule

Year	CBAM factor applied in the benchmark adjustment
2026	97.5%
2027	95.0%
2028	90.0%
2029	77.5%
2030	51.5%
2031	39.0%
2032	26.5%
2033	14.0%
2034	0.0%

These are benchmark-adjustment factors, not the share of every installation's emissions covered by free allocation or a universal payable share. Source: the Commission guidance and the CBAM factor schedule in Directive (EU) 2023/959.

Calculate the certificate components

Imported mass × (SEE − SEFA) gives the components before origin-price relief, for the supported non-negative case.

SEE is the applicable specific embedded emissions; SEFA is the goods-specific embedded free allocation after the required benchmark, factors and precursor treatment. Do not infer either value from a broad sector average.

Illustrative 2026 example: 100 tonnes × (1.2 − 0.975) = 22.5 certificates before origin-price relief. Embedded emissions are 120 tCO2e and the adjustment is 97.5 tCO2e. The Commission example uses a benchmark of 1.0, factor 0.975 and CSCF of 1.

Calculate and download the component result. The result excludes origin-price relief, certificate pricing and surrender rounding.

Inputs to establish before calculating

Identify the goods, CN classification and applicable reporting period.
Establish the applicable actual or default emissions method and boundary.
Resolve the benchmark, route and any precursor treatment needed for SEFA.
Keep imported mass separate from total plant output.
Check origin-price relief and certificate-pricing requirements separately.

FAQ

Questions on this topic

Is the certificate price an EUA spot quote?

No. Use the Commission's applicable CBAM certificate-pricing rules and published period, not an arbitrary spot EUA quote. The component calculator does not apply any price.

Does 2.5% mean 2.5% of all emissions is chargeable?

No. In 2026 the factor of 0.975 applies within the benchmark adjustment. Subtract the applicable adjustment from embedded emissions; the complementary 2.5% is not a universal chargeable share.

Are default values always cheaper than actual data?

No universal cost ranking follows from the method name. Use the permitted method and applicable country, goods and route values; do not assume defaults match the plant or are automatically cheaper.

Does carbon pricing at origin affect CBAM?

Eligible carbon price effectively paid at origin may affect the obligation under the applicable evidence and deduction rules. Our component calculator excludes that step; no deduction is assumed from a country's headline tax rate.

Can a sector average supply my benchmark?

No. Establish the applicable goods, CN code, reporting period, production route and actual/default method. Complex goods also require the relevant precursor treatment.