EU ETS for shipping: 2026 is the first year at 100 %
Allowances for every tonne in scope, methane and nitrous oxide added, and offshore ships next. What changed this year.
In brief
- Instrument
- Directive 2003/87/EC, as amended by Directive (EU) 2023/959
- Ships in scope
- Cargo and passenger ships of 5,000 GT and above; offshore ships of 5,000 GT and above from 2027
- Share of emissions
- 100 % between EU or EEA ports and at berth; 50 % on voyages into or out of the EU or EEA
- Phase-in
- 40 % of 2024 emissions, 70 % of 2025, 100 % from 2026
- Gases
- CO₂; methane and nitrous oxide from 2026
- Who surrenders
- The shipping company: the shipowner, or the manager or bareboat charterer that took over the ISM duties
- Deadline
- 30 Sep of the following year
- Missed surrender
- €100 a tonne, indexed, and the allowances are still owed
What changed in 2026
The phase-in is over. Emissions from 2026 count in full, and allowances for them are due by 30 Sep 2027. Methane and nitrous oxide now count alongside CO₂, which matters most for gas-fuelled engines, where unburnt methane leaves with the exhaust.
Who carries the obligation
The obligation sits with the shipping company, even when a time charterer buys the fuel. Who carries the cost in the end is a matter for the contract between them.
Offshore ships next
Offshore ships of 5,000 GT and above have been monitored under the EU MRV regulation since 2025 and surrender allowances from 2027. Offshore and general cargo ships between 400 and 5,000 GT have been monitored since 2025 too; whether they enter the ETS is still to be decided.
What to check
- Each ship’s 2026 emissions at 100 %, priced at today’s allowance cost.
- For gas-fuelled ships, how methane slip is measured and reported.
- Who surrenders, and who pays, under each charter party.
Our reading at 8 Oct 2026, for planning. Not legal advice; the authority’s current text decides.
Sources
- Directive 2003/87/EC
- Directive (EU) 2023/959
- Regulation (EU) 2015/757 (EU MRV)