Buyers who search for the best SAF certificates often expect a shortlist of products, as with carbon credit projects. SAF certificates do not work that way. There are no branded certificates; what differs is the type of fuel behind them, defined by the production pathway, the feedstock, the certification scheme and the registry.
This comparison looks at five certificate types a corporate buyer can realistically consider for 2027, and ranks them on the criteria that decide whether a purchase holds up.
The short answer. For most companies starting in 2027, waste-oil HEFA certificates under RSB or ISCC, retired in a recognised registry, are the best value per tonne of CO2e. Companies that want to support next-generation fuel add a smaller share of Fischer-Tropsch or e-SAF certificates, accepting a higher price.
How we ranked them
We compared the five types on six criteria.
Life cycle reduction. How much CO2e one tonne of fuel avoids compared with fossil jet fuel, using ICAO’s default life cycle values (November 2025) against a baseline of 89 gCO2e/MJ.
Certification and registry integrity. EU-compliant certification under the Renewable Energy Directive requires at least 65% savings for biofuels from installations that started in 2021 or later and 70% for synthetic fuels; CORSIA eligibility only requires 10%. Retirement in a registry with serial numbers prevents double claims. See how to report SAF certificates in Scope 3 for the rules behind the claim.
Additionality. Whether the fuel is on top of the ReFuelEU blending obligation of 2% at EU airports since 2025, or counted towards it.
Acceptance under SBTi V2 and CSRD. SBTi’s Corporate Net-Zero Standard V2.0 allows book-and-claim commodity certificates subject to integrity criteria, including a requirement to buy only from programmes that demonstrate decarbonisation of the relevant system. CSRD has no SAF-specific rules yet.
Price level. Relative position, based on EASA reference prices and ICAO’s modelled abatement costs. Actual quotes vary by volume, vintage and contract.
Availability in 2027. Global SAF output is expected at about 2.4 million tonnes in 2026, 0.8% of jet fuel use (IATA, June 2026), and most pathways beyond HEFA are still scaling.
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The 5 SAF certificate types
1. HEFA from waste oils (used cooking oil), EU-compliant
What it is. Hydroprocessed esters and fatty acids made from used cooking oil and similar waste oils, certified under RSB or ISCC for the EU market. Typical reduction. About 84% (13.9 gCO2e/MJ), or about 3.3 tCO2e per tonne of fuel. Price position. The lowest of the five. EASA bases its traded reference price for aviation biofuels on HEFA: €1,925 per tonne in 2025, about three times fossil jet fuel (EASA, February 2026). ICAO’s rules of thumb model its abatement cost at about $130 per tCO2e. Best for. First purchases, pilots and companies that want the most tonnes of reduction per euro. Watch-outs. Waste-oil supply is limited, so check feedstock traceability through the certification scheme, and ask whether the volume is additional to the ReFuelEU mandate.
2. HEFA from animal fats (tallow)
What it is. HEFA made from tallow and other animal fats, certified under RSB or ISCC. Typical reduction. About 75% for tallow batches produced until the end of 2029 (22.5 gCO2e/MJ); ICAO’s current default for beef tallow is 29.7 gCO2e/MJ, about 67%. Price position. Similar to waste-oil HEFA. Best for. Buyers who want HEFA volumes with a clearly documented feedstock and accept a somewhat lower reduction per tonne. Watch-outs. The life cycle value depends on the exact feedstock category and batch date, so check the value on the retirement statement rather than assuming the waste-oil figure.
3. Alcohol-to-jet (ATJ)
What it is. Jet fuel made from ethanol or isobutanol. The reduction depends almost entirely on where the alcohol comes from. Typical reduction. About 72% for ethanol from agricultural residues in an integrated plant, about 63% for Brazilian sugarcane ethanol, and only about 19% for US corn ethanol, according to ICAO’s defaults. Price position. Above HEFA. EASA estimates production costs of advanced aviation biofuels at around €2,760 per tonne on average for 2025. Best for. Companies that want to support a pathway with more feedstock potential than waste oils, choosing residue-based alcohol. Watch-outs. Crop-based ATJ can barely meet CORSIA and does not meet EU savings thresholds for new installations. Always ask for the feedstock and the life cycle value.
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4. Fischer-Tropsch from residues (gasification)
What it is. Synthetic kerosene made by gasifying forestry or agricultural residues or municipal waste and converting the gas with the Fischer-Tropsch process. Typical reduction. About 91% for forestry residues (8.3 gCO2e/MJ) and agricultural residues (7.7 gCO2e/MJ), or about 3.6 tCO2e per tonne. Price position. High. ICAO’s rules of thumb model abatement costs for forest-residue FT between about $420 and $990 per tCO2e, depending on whether it is a first or a mature plant. Best for. Buyers who want the highest reduction per tonne from biomass and are willing to pay for next-generation capacity. Watch-outs. Few plants operate, so supply in 2027 is limited and usually sold through long-term agreements. Confirm delivery periods before you sign.
5. Power-to-liquid e-SAF
What it is. Synthetic jet fuel made from green hydrogen and captured CO2. Under ReFuelEU, synthetic fuels have their own EU sub-mandate starting at a 1.2% average over 2030 and 2031. Typical reduction. There is no ICAO default value; the reduction is calculated per plant. EU rules require at least 70% savings for these fuels, and ICAO models wind-powered direct air capture routes at around 92%. Price position. By far the highest. EASA estimates e-SAF production costs at about €7,520 per tonne for 2025, around twelve times fossil jet fuel, and ICAO models abatement at about $1,390 per tCO2e. Best for. Companies with a long-term commitment that want to help finance first plants, typically through multi-year offtakes such as SABA’s 2026 procurement for Infinium’s Project Atlas. Watch-outs. IATA counted only one e-SAF production site in operation in June 2026, so near-term certificates are scarce. Most corporate e-SAF deals are forward commitments, not 2027 deliveries.
Comparison table
Type | Life cycle reduction (ICAO default) | tCO2e per tonne | Relative price per tCO2e | Availability in 2027 | Best for |
|---|---|---|---|---|---|
HEFA, waste oils | about 84% | about 3.3 | Lowest | Best available | Pilots, value per euro |
HEFA, tallow | about 67% to 75% | about 2.6 to 2.9 | Low | Available | HEFA volumes with documented feedstock |
Alcohol-to-jet | 19% to 72%, by feedstock | 0.7 to 2.8 | Medium | Limited | Residue-based support for new pathways |
Fischer-Tropsch, residues | about 91% | about 3.6 | High | Scarce, long-term deals | Highest biomass reduction |
Power-to-liquid e-SAF | no default; at least 70% under EU rules | per plant | Highest | Very scarce, forward deals | Long-term technology support |
SAF certificate prices vary by pathway, certification, vintage and volume. The relative positions are indicative; see SAF certificate prices in 2026 for the ranges and ask for an actual quote.
How to choose for your company
Start from the claim you want to make and the budget you have. If this is your first purchase, how to buy SAF certificates sets out the steps.
Most reduction per euro: waste-oil HEFA, EU-compliant, retired in a recognised registry.
A defensible story about new technology: a core of HEFA plus a smaller share of Fischer-Tropsch or e-SAF, possibly as a forward commitment.
Strict about additionality: ask for fuel that is explicitly not counted towards the ReFuelEU mandate, and expect to pay more.
Check every offer against the same questions: pathway and feedstock, certification scheme, life cycle value, registry and serial number, delivery period, and whether the certificate carries a Scope 3 claim in your name. Our list of questions to ask a carbon credit supplier works for SAF too, and our guide on how to assess carbon credit quality shows the same discipline for the credits you buy for residual emissions. How SAF and credits fit together is explained in SAF certificates vs carbon credits for business travel.
Tip from Bernard de Wit, Co-founder of Regreener: “Buy the batch, not the label. Two HEFA certificates can sit more than 15 percentage points apart in life cycle reduction, depending on feedstock and plant, and only the retirement statement tells you which one you hold. Ask for the life cycle value and the feedstock before you compare prices, not after.”
What changes in 2027
2027 is a practical year to start because several rules move at once.
SBTi V2.0 can be used for target validation from 1 February 2027 and becomes mandatory for new submissions from 1 February 2028. Its integrity criteria for book-and-claim certificates apply from then; see our SBTi V2 overview.
The GHG Protocol expects to publish a consolidated draft of its revised standard, including market instruments, for consultation in Q2 2027 (GHG Protocol, July 2026).
CSRD: revised ESRS apply from financial year 2027 for companies in scope.
Registries: participation in the SAF Registry run by CADO, developed by IATA, is free until April 2027 (IATA, April 2025), after which cost recovery starts.
Budgets for 2027 are being set now. Our guide to a carbon credit budget for 2027 shows how to plan both instruments in one budget, and how many SAF certificates do I need turns your footprint into a volume.
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Choose the type, then the supplier
Once you know which certificate type fits, the next question is who to buy it from. We compare five routes in 5 partners to source SAF certificates from in 2027. Regreener sources SAF certificates supplier-agnostically from recognised certification schemes and registries, and combines them with carbon credits that pass our 100+ datapoint quality framework. To plan your 2027 mix, talk to a SAF specialist.
