CBAM cost calculator
Pick the country of origin and the CN code. The calculator applies the official default value for that country (including the mark-up for the year), deducts the free allocation adjustment and prices the remaining certificates.
How the calculation works
For each good, the number of CBAM certificates to surrender is:
certificates = tonnes × (embedded emissions per tonne − CBAM benchmark × CBAM factor)
cost = certificates × certificate price
- Without verified data from the producer you must use the default value for the country of origin from Implementing Regulation (EU) 2025/2621. Default values carry a mark-up of 10 % in 2026, 20 % in 2027 and 30 % from 2028 (fertilisers: 1 %). See default values vs actual emissions.
- EU producers still receive free EU ETS allowances, so importers get the same relief. The default benchmark (column B of 2025/2620) for the production route indicated for the country is multiplied by the CBAM factor: 97.5 % in 2026, 95 % in 2027, 90 % in 2028, falling to zero in 2034. See free allocation adjustment.
- For 2026 imports the price is the quarterly average of EU ETS auction prices for the quarter of import (latest: €82.32 for 2026 Q3). From 2027 it is published weekly. See certificate price.
- Carbon price paid abroad can reduce the number of certificates if it was effectively paid in the country of origin and not rebated. The calculator applies a simplified deduction.
Limits of this estimate
The result is an estimate for planning. It assumes default values, a cross-sectoral correction factor of 1 and the import year as the production year. With actual data the benchmark for the production process (column A) and the precursors’ embedded free allocation apply, which this tool does not model. Goods below the 50-tonne threshold carry no CBAM cost at all.