The revised Regulation (EU) 2018/841 (LULUCF) introduced new binding targets for Member States to generate additional land-based removals by 2030. These targets are accompanied by national linear trajectories establishing national budgets, in terms of emissions and removals, for the period 2026-2029. This Implementing Regulation will set out the annual limit values based on linear trajectories for each Member State and for each year of the period 2026-2029 in terms of tonnes of CO2 equivalent.