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EU CBAM Screening & Emissions Estimator

Calculate estimated embedded emissions and certificate costs for CBAM-regulated goods (Cement, Steel, Aluminum, etc.) in the EU.

What is EU CBAM?
The EU Carbon Border Adjustment Mechanism, Regulation (EU) 2023/956, puts a carbon price on imports of cement, iron and steel, aluminium, fertilisers, hydrogen and electricity. Authorised CBAM declarants file an annual declaration of embedded emissions and surrender CBAM certificates priced from the EU ETS auction price. This tool gives an estimate only, not a compliance figure.

This is an estimate. Results use default values and a price you enter. They are not a substitute for verified emissions data from the producing installation or for the figures in your CBAM declaration.

Verified Reference Data
sample coverage
Verified
2026-08-10
Manual/User-editable
Leave blank to use the product's default value. Enter the published CBAM benchmark for a precise figure.
CBAM Calculation Logic

Payable emissions = (specific emissions − free allocation share × EU benchmark) × quantity. Cost = payable emissions × (certificate price − carbon price paid at origin). Free allocation share for 2026: 97.5%. Iron and steel, aluminium and hydrogen count direct emissions only; cement and fertilisers also count indirect emissions (Annex II). In 2026 the certificate price is the quarterly average of EU ETS auction prices.

EU CBAM 2026 Compliance Deadline
From January 1, 2026, importers of iron, steel, aluminum, cement, fertilizer, electricity, and hydrogen must surrender CBAM certificates. Quarterly CBAM reports ended with the transitional period in 2025; from 2026 authorised CBAM declarants file one annual CBAM declaration covering the previous calendar year. Use this tool to model the financial impact of the 2.5% reduction in free allocations for the current year.

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Overview & methodology

What is the CBAM certificate cost in 2026?
In 2026, the EU Carbon Border Adjustment Mechanism (CBAM) enters its definitive phase. Certificate prices are the quarterly average EU ETS auction price in 2026 and the weekly average from 2027. Our estimator uses current 2026 forecasts, typically ranging from €60 to €100 per tCO2e, with specific phase-in factors applied annually through 2034.

Default embedded-emissions values by product group

Default embedded emissions used by this estimator by CBAM product group
Product groupExample product (CN code)Default value used (tCO2e per tonne)Embedded emissions per 100 t
cementPortland cement (25232900)0.82 tCO2e/t82 tCO2e
iron and steelNon-alloy pig iron (72011011)1.50 tCO2e/t150 tCO2e
aluminumUnwrought aluminum (76011000)6.67 tCO2e/t667 tCO2e
fertilizerUrea (31021010)2.39 tCO2e/t239 tCO2e
hydrogenHydrogen (28041000)9.40 tCO2e/t940 tCO2e
electricityElectricity (27160000)0.52 tCO2e/MWh52 tCO2e

Defaults for estimation only, from this estimator's table version eu-cbam-2026 (source: European Commission, Regulation (EU) 2023/956; last checked 2026-08-10). Values are per tonne of product, and per MWh for electricity. They are not a substitute for verified supplier data. Check the default values currently published by the European Commission before relying on any figure. Reporting obligation: from 1 January 2026, authorised CBAM declarants must file an annual CBAM declaration of embedded emissions and surrender CBAM certificates.

Understanding CBAM Liability

CBAM is designed to prevent 'carbon leakage' by ensuring that the carbon price of imports is equivalent to the carbon price paid by EU producers under the ETS. Importers of steel, aluminum, cement, fertilizer, hydrogen, and electricity reported emissions quarterly during the transitional period (October 2023 to December 2025). From 1 January 2026 authorised CBAM declarants file an annual CBAM declaration and surrender CBAM certificates for the embedded emissions declared. Check the European Commission CBAM page for current deadlines and penalties.

Numerical Example: CBAM Cost Phase-in (Steel Billets)

While the initial 2026 liability is low due to high free allocations, the cost will escalate significantly toward 2034 as the phase-in factor reaches 100%.

Embedded Emissions2.40 tCO2e/t
EU ETS Price (2026)€90.00
Phase-in Factor (2026)(Share of free allocation removed in 2026 (2.4 x 90 x 2.5% = 5.40))2.5%
Certificate Cost per Tonne€5.40
Landed Cost Uplift+0.8% - 1.2%

Phase-in schedule (share of CBAM obligation payable): 2026 2.5%, 2027 5%, 2028 10%, 2029 22.5%, 2030 48.5%, 2031 61%, 2032 73.5%, 2033 86%, 2034 100%. Source: Article 10a(1a) of the EU ETS Directive 2003/87/EC as amended by Directive (EU) 2023/959, applied to CBAM by Article 31 of Regulation (EU) 2023/956. The ETS price used is an illustrative assumption, not a forecast.

Default vs Actual Values

During the transitional phase (until 2025), importers can use default values published by the European Commission if actual installation data is unavailable. However, from 2026 onwards, the use of default values will be restricted, making primary data from suppliers critical for compliance and cost reduction.

Source: European Commission - Carbon Border Adjustment Mechanism (Regulation 2023/956)Official Resource
Last reviewed: October 2026

Method note: calculations run in your browser using the formulas and published rule books cited on this page. Results are free estimates for planning, with no login required, and should be confirmed with your bank, broker or the official source before you commit.

Frequently asked questions

What is the EU CBAM?

CBAM (Carbon Border Adjustment Mechanism) is an EU policy that imposes a carbon cost on imports of high-emission goods (steel, cement, aluminum, fertilizer, electricity, and hydrogen) to prevent carbon leakage. Importers must report embedded emissions and purchase CBAM certificates; phase-in runs 2023–2030 with transition and compliance phases.

How are default emission values calculated?

Default values are based on the most-emitting 10% of EU producers for each commodity. They represent typical embedded emissions in the product. You can also use actual emissions from third-country producers if they provide verified data. Default values decrease annually as EU production becomes cleaner.

What is the annual phase-in factor?

CBAM certificates are reduced by the EU ETS free allocation still given to EU producers (Art. 31, Regulation (EU) 2023/956). Free allocation covers 97.5% of the EU benchmark in 2026, 95% in 2027, 90% in 2028, 77.5% in 2029, 51.5% in 2030, 39% in 2031, 26.5% in 2032, 14% in 2033 and 0% from 2034. This tool deducts that share from the benchmark emissions you enter.