Based on @sig-cx5's pictures right above your post, if you have a gen 2 CX-5, 35-40 offset would be the look you're after. Choose 40 if you want the wheels to sit 5mm more inboard.
This assumes that you'll be retaining the stock height. If you lower the car, you'll get a little bit of negative camber and they won't look perfectly flush until you get the camber corrected.
Thanks, think i’m going for et40. My car is lowered on eibach springs and will get the camber corrected