- The European Commission published the Q3 2026 CBAM certificate price on 5 October 2026, setting it at EUR 82.32 per certificate, according to the IBFD report distributed in FW: IBFD Tax News Service – 5 October 2026.
- The quarterly price is derived from the weighted average auction clearing prices of EU Emissions Trading System allowances and applies to certificates associated with CBAM goods imported during the relevant quarter. [taxation-c….europa.eu]
- Importers should incorporate the new price into Q3 exposure calculations and financial provisions, while preparing for the move from quarterly pricing in 2026 to weekly pricing from 2027. [taxation-c….europa.eu]
Extended article
The European Commission has established the Carbon Border Adjustment Mechanism certificate price for the third quarter of 2026 at EUR 82.32. The figure was published on 5 October 2026 and was reported by IBFD in its 5 October Tax News Service update.
CBAM is intended to address carbon leakage by ensuring that the carbon emissions embedded in covered imports are subject to a price that reflects the carbon cost faced by producers operating under the EU Emissions Trading System. The mechanism has applied under its definitive regime since 1 January 2026 and creates authorisation, reporting, certificate-purchase and certificate-surrender obligations for affected importers. [taxation-c….europa.eu]
The certificate price is calculated as the weighted average of the auction clearing prices of EU ETS allowances. For 2026, the Commission calculates one price for each calendar quarter during the first calendar week following the end of that quarter. Each price applies to sales of certificates corresponding to emissions embedded in CBAM goods imported during that quarter. [taxation-c….europa.eu]
The Q3 price of EUR 82.32 is higher than the officially published Q2 price of EUR 75.28 and Q1 price of EUR 75.36. This represents an increase of EUR 7.04, or approximately 9.4%, compared with Q2. [taxation-c….europa.eu]
For businesses importing cement, iron and steel, aluminium, fertilisers, electricity or hydrogen, the higher benchmark may increase the expected cost associated with Q3 2026 imports, depending on their verified embedded emissions, applicable adjustments and any qualifying carbon price already paid in the country of origin. These sectors are identified by the Commission as falling within the current scope of CBAM. [taxation-c….europa.eu]
Customs, indirect tax, sustainability and finance teams should consider reconciling Q3 import volumes with emissions data and updating CBAM cost estimates using the EUR 82.32 benchmark. As a practical control, businesses may also wish to document which quarterly price has been applied to each import population and ensure that forecasts distinguish between the different quarterly rates. These are practical recommendations rather than requirements stated in the cited sources.
The Commission lists 4 January 2027 as the publication date for the Q4 2026 price. From 2027 onward, prices will be calculated and published weekly rather than quarterly. CBAM certificates are to be purchased through the common central platform from February 2027. [taxation-c….europa.eu]
External links
- European Commission: Price of CBAM certificates
- European Commission: Carbon Border Adjustment Mechanism overview
Verification note: The accessible text of the Commission’s official price page confirms the Q3 publication date and the calculation framework, but its retrieved table did not display the Q3 numerical value. The EUR 82.32 figure is therefore sourced from the supplied IBFD report and corresponding internal newsletter.
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