Solar Tax Credit 2026: 30% ITC Rules for Homes & Businesses

30% ITC rules

The Residential Clean Energy Credit remains 30% of eligible costs through 2032 for qualifying solar and storage equipment. Costs include panels, inverters, labor, and permit fees on your contract.

Commercial bonus depreciation

Businesses may stack 30% ITC with MACRS depreciation—see commercial solar ROI and commercial solar Orange County.

Timing and safe harbor

Credit is claimed in the tax year the system is placed in service (PTO). Consult your CPA for safe harbor if construction spans year-end.

Documentation for CPA

Keep the final contract, paid invoices, interconnection letter, and equipment spec sheets. We provide itemized quotes for tax reporting.

More detail: solar tax credits page and free solar quote.