CBAM phase-in
What is the CBAM factor for each year?
The CBAM factor is the share of the free allocation still deducted from the certificates due. It is 97.5% in 2026 and falls every year to 0% in 2034.
EU producers of CBAM goods still receive part of their EU ETS allowances free of charge. To keep imports on the same footing, the certificates an authorised CBAM declarant surrenders are reduced by the free allocation for the same goods: the CBAM benchmark multiplied by the CBAM factor for the year.
The factor falls every year until it reaches zero, and from then on every tonne of embedded emissions needs a certificate, less the carbon price paid in the country of production. Estimate the certificates for an import
| Year | CBAM factor |
|---|---|
| 2026 | 97.5% |
| 2027 | 95% |
| 2028 | 90% |
| 2029 | 77.5% |
| 2030 | 51.5% |
| 2031 | 39% |
| 2032 | 26.5% |
| 2033 | 14% |
| 2034 | 0% |
What is the mark-up on CBAM default values?
The mark-up is a percentage added to the EU’s default values before they are used, set for each sector and year in the table below.
Where there is no verified data from the producer, embedded emissions are taken from the default values the EU publishes. Those values are increased by a mark-up set for each sector and year, which can make verified actual emissions the more favourable basis.
A rate applies from its year until a newer one replaces it. Sectors not listed have no mark-up.
| Sector | 2026 | 2027 | 2028 and later |
|---|---|---|---|
| Cement | 10% | 20% | 30% |
| Iron and Steel | 10% | 20% | 30% |
| Aluminium | 10% | 20% | 30% |
| Fertilisers | 1% | 1% | 1% |
| Chemicals | 10% | 20% | 30% |
More CBAM tools and data
- CBAM certificate cost calculatorSee how many CBAM certificates an import requires and what they will cost, using EU default values or your own verified emissions data.
- CBAM goods by CN/TARIC codeEvery good covered by CBAM by its CN/TARIC code, with the official default values by country of origin, benchmarks and production routes.
- CBAM deadlinesWhen the CBAM declaration is due, when certificates must be held, surrendered and sold back, and the 50-tonne threshold below which CBAM does not apply.
- CBAM certificate priceThe current price of a CBAM certificate and every price the European Commission has published so far, period by period.