Cena CBAM certifikátů pro první čtvrtletí 2026 zveřejněna

The European Commission has published the price of the CBAM certificate for the first quarter of 2026. The price of one CBAM certificate, representing one tonne of emissions in imported goods, is EUR 75.36.

During 2026, the European Commission will set CBAM certificate prices quarterly. From 2027, the price of CBAM certificates is expected to be set on a weekly basis. Each quarterly price in 2026 will apply to the purchase of CBAM certificates corresponding to emissions from goods subject to CBAM imported into the EU during that quarter.

The obligation to pay for CBAM certificates will arise for the first time in 2027, but payment will also be due retroactively for 2026. Therefore, importers should already calculate and account for the costs of CBAM certificates for the first quarter of 2026 in their accounting. We have informed you about the method of calculating the emission intensity of imported goods HERE.

As a practical example, consider a machinery manufacturer importing steel nuts from China – using standard emission values, the importer would incur an additional cost of approximately EUR 318 per tonne of imported nuts for the first quarter of 2026. Using actual emission values could reduce this additional cost by up to two-thirds. Of course, this will depend on the emissions of the specific manufacturer.

Importers are therefore advised to pay increased attention during 2026 to communication with their suppliers, especially to verify what emission data the supplier will be able to provide. If the importer has to rely on standard emission values, imports may become significantly more expensive.

Authors:

Jakub Kašuba

Anna Běhounková