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NorwayLovdata

Norway incorporates 2026–2030 ETS benchmarks and a 100% factor

The incorporated EU decision sets a 100% correction factor for every year from 2026 to 2030. EU Regulation 2026/1412 supplies the period's revised benchmarks.

By Taxxa AI OyPublished 2 September 2026

Public Sector & Economy Tax

Industry: Manufacturing

Norway has incorporated the EU's revised emission benchmarks and cross-sectoral correction factor for free allocation in 2026–2030 into klimakvoteforskriftenLovdata. The amendment took effect on 28 August 2026Lovdata. The incorporated decision sets the correction factor at 100 per cent for every year of that allocation periodEuropa, meaning this particular adjustment does not reduce the calculated allocation.

The factor applies within Norway's wider allocation framework. For existing installations, the climate-quota authority approves the monitoring methodology and determines the allocation basis, including historical activity levels for each sub-installation. It then decides the final allocation under the chapter's calculation rules. The regulation separately requires the authority to determine average activity levels annually using the two preceding years and adjust allocations when the applicable activity-level rules require it.

Regulation (EU) 2026/1412 supplies the revised benchmark values for 2026–2030Europa. Its annex distinguishes product benchmarks from the heat and fuel benchmarks. For example, the heat benchmark is 31.2 allowances per terajoule and the fuel benchmark is 28.1 allowances per terajoule. For aluminium, the 2026–2030 product benchmark is 1.423 allowances per tonne. These are the operative benchmark values in the annex's allocation column, not its separate average-emissions figures for the most efficient installations.

The same Norwegian amendment incorporates Regulation (EU) 2026/389Lovdata, which concerns the earlier allocation period. It changes the soda-ash benchmark for 2025 to 1.168 allowances per tonneEuropa, while retaining 0.753 for 2021–2024. The separate 2026–2030 benchmark table gives soda ash a value of 1.122 allowances per tonne.

The amendment also corrects the reference in the rule allowing distribution to be deferred where an activity-level allocation adjustment remains unresolved. That provision now refers to the distribution deadline in § 7-5. This is separate from adoption of the new benchmark and correction-factor instruments.

The governing provisions are klimakvoteforskriften §§ 4-1 and 4-14Lovdata, as amended by FOR-2026-08-28-1706Lovdata, incorporating Regulations (EU) 2026/1412 and 2026/389 and Decision (EU) 2026/1862Lovdata.

Check Norwegian free-allocation calculations against the 2026–2030 benchmarks and 100% cross-sectoral factor, keeping the separate 2025 soda-ash value tied to that year.

Sources