# EU CBAM Certificate Cost Calculator

> Source: https://netray.co/tools/eu-cbam-certificate-cost-calculator
> Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems.
> Section: Free Tools

## Short answer

Models the cost of CBAM certificates for imported goods from embedded emissions, free allocation phase-out, EU ETS price and carbon price paid abroad.

## Category

compliance-legal

## Region

European Union

## Industry

Manufacturing

## Audience

- Importer
- Buyer
- Sustainability manager

## Tool

**Kind:** calculator

**Currency:** EUR 

**Inputs:**

#### Annual imported mass

**Key:** tonnes

**Type:** number

**Default:** 600

**Min:** 0

**Step:** 10

**Unit:** tonnes

**Help:** Total across all CBAM goods in the year. Below 50 tonnes cumulative the simplified rules exempt the importer.

#### Embedded emissions

**Key:** emb

**Type:** number

**Default:** 2.1

**Min:** 0

**Step:** 0.05

**Unit:** tCO2e per tonne

**Help:** Actual verified emissions of the producer, or the default value if actual data is unavailable.

#### Free allocation benchmark equivalent

**Key:** free_alloc

**Type:** number

**Default:** 1.4

**Min:** 0

**Step:** 0.05

**Unit:** tCO2e per tonne

**Help:** What an EU producer would receive free for the product.

#### CBAM factor by year

**Key:** cbam_factor

**Type:** select

**Default:** 0.025

**Options:**

##### 2026: 2.5%

**Value:** 0.025

##### 2027: 5%

**Value:** 0.05

##### 2028: 10%

**Value:** 0.1

##### 2029: 22.5%

**Value:** 0.225

##### 2030: 48.5%

**Value:** 0.485

##### 2031: 61%

**Value:** 0.61

##### 2032: 73.5%

**Value:** 0.735

##### 2033: 86.5%

**Value:** 0.865

##### 2034: 100%

**Value:** 1

#### EU ETS allowance price

**Key:** eua

**Type:** slider

**Default:** 75

**Min:** 20

**Max:** 150

**Step:** 1

**Unit:** EUR/t

**Help:** Certificates are priced from the quarterly or weekly average EUA price according to the rules in force.

#### Carbon price effectively paid in origin country

**Key:** origin_price

**Type:** number

**Default:** 0

**Min:** 0

**Step:** 1

**Unit:** EUR/t

**Help:** Can be deducted if evidenced and verified.

**Outputs:**

#### Free allocation deduction per tonne

**Key:** free_adj

**Expr:** free_alloc * (1 - cbam_factor)

**Format:** decimal

**Description:** Shrinks as the CBAM factor rises toward 100 percent.

#### Chargeable emissions per tonne

**Key:** chargeable

**Expr:** max(emb - free_adj, 0)

**Format:** decimal

#### Net price per tCO2e

**Key:** net_price

**Expr:** max(eua - origin_price, 0)

**Format:** currency

#### CBAM cost per tonne of product

**Key:** per_tonne

**Expr:** chargeable * net_price

**Format:** currency

**Primary:** true

#### Annual certificate cost

**Key:** annual

**Expr:** if(lt(tonnes, 50), 0, per_tonne * tonnes)

**Format:** currency

**Primary:** true

#### Certificates to surrender (approx.)

**Key:** certs

**Expr:** if(lt(tonnes, 50), 0, chargeable * tonnes)

**Format:** number

**Chart:**

#### Annual CBAM cost vs EUA price

**Type:** line

**X:** eua

**From:** 20

**To:** 150

**Steps:** 26

**Series:**

- annual

**Disclaimer:** Simplified planning model. Actual obligations depend on verified emissions, product benchmarks, the quarterly or weekly certificate price mechanism and the text in force. Check with your customs adviser and the official EU guidance.

## Content

**Intro:** From 2026 authorised importers of CBAM goods such as steel, aluminium, cement, fertilisers, hydrogen and electricity must buy and surrender certificates priced from the EU ETS. This calculator estimates the cost per tonne and per year so buyers can compare suppliers and plan pricing.

**Sections:**

#### The logic behind the numbers

**Body:** Each tonne of imported product carries embedded emissions. EU producers receive free allowances that are being phased out, and CBAM mirrors that by phasing in the obligation using the CBAM factor, from 2.5 percent in 2026 up to 100 percent in 2034. The chargeable amount is embedded emissions minus the free allocation adjusted for the phase-out. Multiply by the allowance price, less any carbon price you can prove was paid in the country of origin.

**Bullets:**

- Chargeable = embedded - free allocation x (1 - CBAM factor)
- Cost per tonne = chargeable x (EUA price - origin price)
- Annual = cost per tonne x tonnes, if over the mass threshold

#### Worked example

**Body:** Take 600 tonnes of steel product with 2.1 tCO2e per tonne embedded, a free allocation equivalent of 1.4 and the 2026 factor of 2.5 percent. The free allocation deduction is 1.365, so chargeable emissions are 0.735 per tonne. At EUR 75, cost is about EUR 55 per tonne and about EUR 33,000 a year. Switch the factor to 2034 and chargeable emissions rise to the full 2.1, which shows why supplier emissions data matters long term.

#### Using the result

**Body:** Use the per tonne figure when negotiating with suppliers or building a cost into customer quotes. The chart shows exposure to allowance price swings. Collect supplier emission data in your ERP at the item and vendor level, because actual verified data beats default values, which are usually less favourable. The existing CBAM embedded emissions worksheet helps collect that data.

#### Common mistakes

**Body:** Mistakes include using last year's CBAM factor, ignoring the free allocation adjustment, assuming default values equal actual values, and forgetting that carbon price deduction needs documentary proof. Also check the current mass threshold and the authorised declarant status, as rules were revised and may change again.

**Cta:** Netray can pull imported tonnage and supplier emissions fields from your ERP into a CBAM exposure report on your own servers. Ask if you track this in spreadsheets today.

**Faq:**

#### What is the CBAM factor?

**Answer:** It is the share by which free allocation is reduced for CBAM purposes, rising from 2.5 percent in 2026 to 100 percent in 2034. A higher factor means more of your embedded emissions are chargeable.

#### Which goods are covered?

**Answer:** Iron and steel, aluminium, cement, fertilisers, hydrogen and electricity, plus some downstream products listed in the regulation. Check the CN codes of your goods against the current annex.

#### Can I deduct carbon taxes paid abroad?

**Answer:** Yes, a carbon price effectively paid in the country of origin can reduce the obligation, provided it is evidenced and verified. Enter it in the origin price input to see the effect.

#### Is there a minimum import threshold?

**Answer:** A cumulative threshold of 50 tonnes per year applies under the simplification adopted in 2025, below which importers are exempt. Confirm the current text before relying on it.

## Search terms

cbam cost calculator, cbam certificate price calculation, cbam steel import cost per tonne, cbam aluminium cost estimate, cbam factor phase out 2026 2034, cbam embedded emissions cost, eu ets price cbam importer

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