CBAM for fertilisers: ammonia, nitric acid, urea and NPK
Fertilisers carry carbon in their feedstock: natural gas is both fuel and raw material, and nitric acid adds N₂O. Importers pay for embedded emissions, including indirect emissions from electricity.
Low mark-up, large gap
For fertilisers the default mark-up is only 1 %. Even so, the ammonia default for Türkiye is 2.270 tCO₂e/t, and efficient plants can be well below that.
Indirect emissions and N₂O
CBAM for fertilisers includes electricity-related emissions. N₂O from nitric acid is converted into CO₂ equivalents.
Chain of precursors
Ammonia feeds nitric acid, which feeds ammonium nitrate and NPK. Each step carries the emissions of the one before.
Your sector in numbers
CBAM cost per tonne for goods from Türkiye, based on the EU default value and benchmark at the Q3 2026 certificate price (€82.32/tCO₂e).
| Indicator | Value |
|---|---|
| EU default value (Türkiye) | 2.270 tCO₂e / tonne |
| with the 1 % mark-up in 2026 | 2.293 tCO₂e / tonne |
| Benchmark | 1.522 tCO₂e / tonne |
| Cost per tonne in 2026 | €66.58 |
| Cost per tonne in 2030 | €124.21 |
| Cost per tonne once free allocation ends (2034) | €188.74 |
Worked example
An importer buying 20,000 tonnes of ammonia a year from Türkiye.
Where do the emissions come from?
The calculation follows the product chain; each intermediate is a precursor of the next.
- Natural gas as feedstock and fuel in steam reforming
- N₂O from nitric acid production
- CO₂ bound in urea and released on use
- Electricity use (indirect emissions)
- Purchased ammonia and nitric acid (precursors)
What CO₂ Manager and our team do
Product chain values
Embedded emissions for ammonia, nitric acid, ammonium nitrate, urea and NPK, with precursors carried through the chain.
Supplier data
Collect actual values from your suppliers and document N₂O abatement.
Cost planning
Certificate costs per product and supplier for 2026 to 2034.
EU ETS for producers
If you produce in the EU: EU ETS monitoring and an ISO 14064-1 inventory from one dataset.
Frequently asked questions
Are NPK fertilisers covered?
Yes. Compound fertilisers carry the embedded emissions of their nitrogen components, based on the ammonia, nitric acid and ammonium nitrate used.
Can the CO₂ bound in urea be deducted?
The CBAM methodology treats CO₂ bound in urea under specific rules. Ammonia and urea units need to be monitored separately for a correct result.
With only a 1 % mark-up, is the default good enough?
The default value is usually higher than the actual value of efficient plants. Actual data can cut the number of certificates noticeably.
First your obligations, then your costs
Find out in two minutes whether EU ETS or CBAM applies to you, then calculate the carbon cost for your product and volume. We help you replace estimates with real data.
Sources: Regulation (EU) 2023/956; Implementing Regulations (EU) 2025/2620, 2025/2621 and 2026/1740; European Commission CBAM certificate price (Q3 2026); Directive 2003/87/EC (EU ETS). All figures are indicative. European Commission: CBAM · European Commission: EU ETS