Certificates & cost

Last updated · 8 June 2026

CBAM certificates: price, purchase and surrender

A CBAM certificate is the instrument you surrender to cover the carbon embedded in goods you import into the EU: one certificate = one tonne of CO₂e. Its price tracks the EU ETS auction price — the first published figure, for Q1 2026, was 75.36 per tonne. This page explains how certificates work and gives you a free cost calculator.

TL;DR

  • What: 1 certificate = 1 tonne CO₂e; not tradable between operators; bought from and sold back to the authority only.
  • Price: the weighted average EU ETS auction price. Four quarterly prices in 2026; weekly from 2027. Q1 2026 = €75.36/tCO₂e.
  • Buy: from 1 February 2027 for 2026 imports; a quarterly 50% minimum holding applies from 2027.
  • Surrender: by 30 September (first surrender 30 Sep 2027); request sell-back of excess by 30 June.
  • How much: the CBAM factor ramps from 2.5% in 2026 to 100% in 2034, so 2026 exposure is small.

What a CBAM certificate is

A CBAM certificate is the financial instrument an authorised CBAM declarant surrenders to cover the embedded emissions of goods imported in a given year. One certificate equals one tonne of CO₂e. Reg. (EU) 2023/956, Art. 20

Certificates are not tradable between operators and are not EU ETS allowances. You buy them from, and sell them back to, the authority through the central common platform only. They exist purely to settle your CBAM obligation, not to be traded on a secondary market.

How the price is set

The certificate price is the weighted average of EU ETS auction clearing prices. In 2026 the Commission calculates and publishes four quarterly prices, one per calendar quarter. From 2027 it publishes a weekly price. The first published figure, for Q1 2026, was 75.36/tCO₂e (published 7 April 2026). When you surrender, you use the price applicable to the quarter in which the goods were imported.

Buying, holding, surrendering and selling back

Buy from 1 Feb 2027

For 2026 imports, certificates can only be purchased from 1 February 2027 on the central platform — using the price for the quarter of import.

Hold ≥50% each quarter

From 2027, at each quarter-end you must hold certificates covering at least 50% of emissions accrued so far that year (cut from 80% under the Omnibus).

Surrender by 30 Sep

Surrender certificates equal to your verified embedded emissions, after the CBAM factor and any foreign carbon price. First surrender: 30 September 2027.

Sell back by 30 Jun

Request that the authority repurchase excess certificates by 30 June each year. The cap is tied to the quarterly purchase obligation.

You apply and transact through the CBAM Registry

Buying, holding, surrendering and selling back all happen in the central CBAM Registry, accessed via the EU Customs Trader Portal. You must be an authorised CBAM declarant first. CBAM Registry & reporting. How to become an authorised declarant.

The phase-in

The CBAM factor: why 2026 exposure is small

You do not pay CBAM on 100% of embedded emissions yet. The CBAM factor — the share you actually pay for — ramps up year by year as free EU ETS allowances are withdrawn from EU producers. So in 2026 only 2.5% of embedded emissions carries a cost, rising to 100% in 2034.

CBAM factor (share of embedded emissions charged) by year, 2026 to 2034.
YearCBAM factor (share of emissions charged)
20262.5%
20275%
202810%
202922.5%
203048.5%
203161%
203273.5%
203386%
2034100%

The factor mirrors the EU ETS free-allowance phase-out for CBAM sectors. Reg. (EU) 2023/956. The 2030+ figures are widely cited but the back-loaded curve has been politically contested — confirm against the consolidated regulation before relying on a specific year.

Free tool

CBAM cost calculator

Estimate your annual certificate cost from your import volume, emissions intensity, the certificate price and the year. See how it ramps to 2034.

Use your supplier's actual verified figure if you have one, or an official Commission default value. The starting number is illustrative only.

Default price €75.36 is the published Q1 2026 CBAM certificate price.

Estimated CBAM cost · 2026

€3,391

For 1,000 t at 1.8 tCO₂e each = 1,800 tCO₂e embedded, of which 2.5% is charged in 2026 at €75.36/tCO₂e.

The formula

cost = quantity × intensity × CBAM factor(year) × price

How it ramps

YearCBAM factorEst. cost
20262.5%€3,391
203048.5%€65,789
2034100%€135,648

Same import volume and price held constant, to show the phase-in effect only.

This is an estimate, not advice

The result ignores any foreign carbon price you can deduct, default-value mark-ups, quarterly price changes from 2027, and product-specific rules. Certificate prices move, and your real obligation depends on verified emissions. Treat this as a planning estimate only and confirm against the official sources before you budget or file.

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FAQ

People also ask

What is a CBAM certificate?
A CBAM certificate is the financial instrument an authorised CBAM declarant surrenders to cover the embedded emissions of goods imported into the EU. One certificate equals one tonne of CO₂e. Certificates are not tradable between operators and are not EU ETS allowances — they are bought from, and sold back to, the authority via the central common platform only.
How much does a CBAM certificate cost?
The price tracks the EU ETS auction clearing price. In 2026 the Commission publishes four quarterly prices; from 2027 it publishes a weekly price. The first published price, for Q1 2026, was €75.36 per tonne of CO₂e (published 7 April 2026).
When can I buy CBAM certificates?
For 2026 imports, certificates can only be purchased from 1 February 2027 on the central common platform. You must use certificates corresponding to the quarter in which the goods were imported. The certificate sale start was pushed to February 2027 by the 2025 Omnibus simplification.
When do I surrender CBAM certificates?
By 30 September of the year after import, alongside your annual CBAM declaration. The first surrender, for 2026 imports, is due 30 September 2027. The annual deadline is now permanently 30 September (moved from 31 May under the Omnibus).
What is the quarterly minimum holding rule?
From 2027, at the end of each quarter an authorised declarant must hold certificates covering at least 50% of the embedded emissions accrued so far that year (reduced from the originally planned 80% under the Omnibus).
Can I sell CBAM certificates back?
Yes. An authorised declarant may request, by 30 June each year, that the authority repurchase excess certificates. The repurchase amount is now tied to the year’s quarterly purchase obligation; confirm the exact cap in the implementing act.
Why is my CBAM cost so small in 2026?
Because the CBAM factor — the share of embedded emissions you actually pay for — is only 2.5% in 2026. It mirrors the EU ETS free-allowance phase-out and ramps to 100% by 2034. So even at full certificate prices, your 2026 financial exposure is a small fraction of total embedded emissions.

Keep going

This is guidance, not legal or financial advice

We explain how CBAM certificates and costs work and give you an estimate to plan with. For decisions specific to your business, confirm against the official sources we link or a qualified adviser. Certificate prices move and the rules are still settling.

Sources

  1. [1]European Commission (DG TAXUD): Price of CBAM certificatesretrieved 8 Jun 2026
  2. [2]DG TAXUD: First CBAM certificate price now available (7 Apr 2026)retrieved 8 Jun 2026
  3. [3]DG TAXUD: Officially published — simplifications for CBAM (20 Oct 2025)retrieved 8 Jun 2026
  4. [4]DG TAXUD: CBAM Registry and reportingretrieved 8 Jun 2026
  5. [5]Regulation (EU) 2023/956 (CBAM) on EUR-Lexretrieved 8 Jun 2026

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