COMMISSION IMPLEMENTING DECISION (EU) 2026/895

| Official Journal of the European Union | EN L series ---|---|--- * * * | 2026/895 | 27.4.2026 ---|---|--- COMMISSION IMPLEMENTING DECISION (EU) 2026/895 of 24 April 2026 amending Implementing Decision (EU) 2020/2126 as regards the setting out of the annual emission allocations for Member States for the period from 2026 to 2030 (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) 2018/842 of the European Parliament and of the Council of 30 May 2018 on binding annual greenhouse gas emission reductions by Member States from 2021 to 2030 contributing to climate action to meet commitments under the Paris Agreement and amending Regulation (EU) No 525/2013 (1), and in particular Article 4(3) thereof, Whereas: (1) | Commission Implementing Decision (EU) 2020/2126 (2) sets out Member States’ annual emission allocations (‘AEAs’) for the period from 2021 to 2030 pursuant to Article 4(3) of Regulation (EU) 2018/842, adjusted in accordance with Article 10 of that Regulation. ---|--- (2) | Pursuant to Article 4(3), first subparagraph, of Regulation (EU) 2018/842, the annual emission allocations for each Member State for the years from 2021 to 2030 are to be set out in accordance with the linear trajectories set out in Article 4(2) of that Regulation. Pursuant to Article 4(2), point (c), of Regulation (EU) 2018/842, each Member State is to ensure that its greenhouse gas emissions do not exceed in the years 2026 to 2030 the limit defined by a linear trajectory starting at nine-twelfths of the distance from 2023 to 2024, at the level of the Member State’s average of emissions in the years 2021, 2022 and 2023, and ending in 2030 at the limit set for the given Member State in column 2 of Annex I to that Regulation. Pursuant to Article 4(3), fourth subparagraph, of Regulation (EU) 2018/842, the Member State’s annual emission allocations for the years 2026 to 2030 are to be determined based on the value for the 2005 greenhouse gas emissions of each Member State, as indicated by the Commission pursuant to the second subparagraph of that paragraph, and on a comprehensive review of the most recent national inventory data for the years 2021, 2022 and 2023. ---|--- (3) | In accordance with Article 38(1a) of Regulation (EU) 2018/1999 of the European Parliament and of the Council (3), the Commission conducted a comprehensive review of the most recent greenhouse gas inventory data submitted by Member States pursuant to Article 26(3) of that Regulation. That review was carried out with the assistance of the European Environment Agency and was completed on 28 August 2025 (4). ---|--- (4) | Based on the results of the comprehensive review, it is therefore appropriate to set out the values for the AEAs for the years 2026 to 2030. While the values for the the AEAs should be set out for the years 2026 to 2030 only, in the interest of clarity, it is appropriate to replace Annex II to Implementing Decision (EU) 2020/2126 in its entirety. ---|--- (5) | The resulting values of the AEAs for the years 2026, 2027, 2028, 2029 and 2030 are to be adjusted, pursuant to Article 10(1), point (c), of Regulation (EU) 2018/842. Greenhouse gas emissions from stationary installations excluded from the EU emissions trading system for the five year period beginning in 1 January 2026, in accordance with Article 27 of Directive 2003/87/EC of the European Parliament and of the Council (5), as notified by Member States in accordance with that Article, fall within the scope of Regulation (EU) 2018/842. Therefore, the quantities deducted from the cap should be added to the AEAs of the relevant Member States for the years 2026, 2027, 2028, 2029 and 2030. ---|--- (6) | Implementing Decision (EU) 2020/2126 should therefore be amended accordingly. ---|--- (7) | The measures provided for in this Decision are in accordance with the opinion of the Climate Change Committee, ---|--- HAS ADOPTED THIS DECISION: Article 1 Annex II to Implementing Decision (EU) 2020/2126 is replaced by the text in the Annex to this Decision. Article 2 This Decision shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. Done at Brussels, 24 April 2026. For the Commission The President Ursula VON DER LEYEN * * * (1) OJ L 156, 19.6.2018, p. 26, ELI: http://data.europa.eu/eli/reg/2018/842/oj. (2) Commission Implementing Decision (EU) 2020/2126 of 16 December 2020 on setting out the annual emission allocations of the Member States for the period from 2021 to 2030 pursuant to Regulation (EU) 2018/842 of the European Parliament and of the Council (OJ L 426, 17.12.2020, p. 58, ELI: http://data.europa.eu/eli/dec_impl/2020/2126/oj). (3) Regulation (EU) 2018/1999 of the European Parliament and of the Council of 11 December 2018 on the Governance of the Energy Union and Climate Action, amending Regulations (EC) No 663/2009 and (EC) No 715/2009 of the European Parliament and of the Council, Directives 94/22/EC, 98/70/EC, 2009/31/EC, 2009/73/EC, 2010/31/EU, 2012/27/EU and 2013/30/EU of the European Parliament and of the Council, Council Directives 2009/119/EC and (EU) 2015/652 and repealing Regulation (EU) No 525/2013 of the European Parliament and of the Council (OJ L 328, 21.12.2018, p. 1, ELI: http://data.europa.eu/eli/reg/2018/1999/oj). (4) Ares(2026)2480379, https://climate.ec.europa.eu/eu-action/effort-sharing- member-states-emission-targets/effort-sharing-2021-2030-targets-and- flexibilities_en. (5) Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32, ELI http://data.europa.eu/eli/dir/2003/87/oj). * * * ANNEX ‘ ANNEX II Annual emission allocations for each Member State for each year from 2021 to 2030 pursuant to Article 4(3) of Regulation (EU) 2018/842, adjusted in accordance with Article 10 of that Regulation Member State | Adjusted value of the annual emission allocation in tonnes of CO2 equivalent ---|--- 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 Belgium | 71 141 629 | 69 130 741 | 65 895 769 | 62 660 796 | 59 425 824 | 57 023 357 | 53 580 258 | 50 137 160 | 46 694 061 | 43 250 962 Bulgaria | 27 116 956 | 25 159 860 | 24 526 596 | 23 893 332 | 23 260 068 | 23 010 754 | 22 281 502 | 21 552 251 | 20 822 999 | 20 093 747 Czechia | 65 984 531 | 60 913 974 | 59 309 017 | 57 704 060 | 56 099 103 | 54 024 445 | 52 536 914 | 51 049 382 | 49 561 850 | 48 074 318 Denmark | 32 127 535 | 31 293 868 | 29 905 140 | 28 516 412 | 27 127 684 | 27 338 844 | 25 550 144 | 23 761 444 | 21 972 744 | 20 184 045 Germany | 427 306 142 | 413 224 443 | 391 872 325 | 370 518 122 | 349 163 918 | 338 792 545 | 314 697 749 | 290 602 810 | 266 507 870 | 242 412 930 Estonia | 6 223 937 | 6 001 620 | 5 840 050 | 5 678 481 | 5 516 911 | 5 331 718 | 5 176 055 | 5 020 391 | 4 864 727 | 4 709 063 Ireland | 43 479 402 | 42 357 392 | 40 520 068 | 38 682 744 | 36 845 421 | 38 089 930 | 35 482 148 | 32 874 366 | 30 266 584 | 27 658 802 Greece | 46 227 407 | 46 969 645 | 47 184 382 | 47 399 120 | 47 613 857 | 46 592 989 | 47 116 628 | 47 640 266 | 48 163 905 | 48 687 544 Spain | 200 997 922 | 198 671 005 | 192 805 142 | 186 904 935 | 181 004 728 | 178 361 063 | 171 686 603 | 165 010 160 | 158 333 716 | 151 657 273 France | 335 726 735 | 326 506 522 | 312 021 691 | 297 535 364 | 283 049 038 | 277 105 578 | 260 481 351 | 243 857 073 | 227 232 794 | 210 608 516 Croatia | 17 661 355 | 16 544 497 | 16 357 415 | 16 170 092 | 15 982 770 | 16 954 194 | 16 477 185 | 16 000 165 | 15 523 144 | 15 046 123 Italy | 273 503 734 | 268 765 611 | 259 438 502 | 250 077 347 | 240 716 193 | 247 152 398 | 233 833 243 | 220 512 543 | 207 191 842 | 193 871 141 Cyprus | 4 072 960 | 3 980 718 | 3 845 808 | 3 710 898 | 3 575 989 | 3 620 385 | 3 440 649 | 3 260 912 | 3 081 176 | 2 901 440 Latvia | 10 649 507 | 8 854 834 | 8 640 002 | 8 425 170 | 8 210 339 | 7 977 940 | 7 767 500 | 7 557 060 | 7 346 620 | 7 136 180 Lithuania | 16 112 304 | 13 717 534 | 13 292 727 | 12 867 920 | 12 443 113 | 12 290 077 | 11 797 328 | 11 304 578 | 10 811 828 | 10 319 078 Luxembourg | 8 406 740 | 8 147 070 | 7 760 948 | 7 374 826 | 6 988 704 | 6 525 372 | 6 158 552 | 5 791 733 | 5 424 913 | 5 058 094 Hungary | 49 906 277 | 43 342 400 | 42 785 010 | 42 227 619 | 41 670 229 | 41 908 380 | 41 152 104 | 40 395 828 | 39 639 553 | 38 883 277 Malta | 2 065 044 | 1 239 449 | 1 187 854 | 1 136 258 | 1 084 663 | 1 199 907 | 1 106 602 | 1 013 297 | 919 992 | 826 687 Netherlands | 98 513 233 | 96 677 516 | 92 920 117 | 89 162 718 | 85 405 318 | 79 832 107 | 76 528 661 | 73 225 214 | 69 921 768 | 66 618 322 Austria | 48 768 448 | 47 402 495 | 45 181 662 | 42 960 829 | 40 739 996 | 40 632 856 | 37 883 600 | 35 134 344 | 32 385 088 | 29 635 832 Poland | 215 005 372 | 204 376 828 | 198 630 308 | 192 883 787 | 187 137 267 | 184 797 850 | 178 199 554 | 171 601 257 | 165 002 961 | 158 404 664 Portugal | 42 526 461 | 40 821 093 | 40 059 679 | 39 296 448 | 38 533 217 | 37 913 841 | 37 113 751 | 36 313 581 | 35 513 412 | 34 713 243 Romania | 87 878 093 | 76 914 871 | 75 837 989 | 74 761 106 | 73 684 224 | 72 578 677 | 71 508 960 | 70 439 244 | 69 369 528 | 68 299 811 Slovenia | 11 403 194 | 11 107 762 | 10 813 744 | 10 515 484 | 10 217 224 | 9 897 871 | 9 601 272 | 9 304 504 | 9 007 735 | 8 710 966 Slovakia | 23 410 477 | 21 151 422 | 20 743 118 | 20 334 813 | 19 926 509 | 19 109 641 | 18 803 478 | 18 497 314 | 18 191 151 | 17 884 988 Finland | 28 840 335 | 27 970 110 | 26 626 337 | 25 282 565 | 23 938 792 | 23 186 983 | 21 695 220 | 20 203 456 | 18 711 693 | 17 219 929 Sweden | 31 331 358 | 30 731 996 | 29 592 278 | 28 452 560 | 27 312 842 | 25 502 177 | 24 530 196 | 23 558 215 | 22 586 234 | 21 614 253 ’ * * * ELI: http://data.europa.eu/eli/dec_impl/2026/895/oj ISSN 1977-0677 (electronic edition) * * *