Background
#In the canton of Basel-Landschaft, investments that save energy and protect the environment are treated like maintenance costs for private property, to the extent they are also deductible for the direct federal tax (section 29(2bis) StG).
A photovoltaic system on an existing building is therefore usually 100 percent deductible, together with design, mounting system and a battery that stores only self-generated electricity. After a new build, the tax administration requires at least two full years between readiness for occupation and placing the order. Only a positive balance of exports and grid purchases is taxed. This page summarises published practice and does not replace an assessment of your case.
For your roof
What the deduction means for your home
The report for your address combines the one-off payment, cantonal incentives and tax deduction, with net investment and payback.
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What drives the economics
#Deduction as for federal tax: under section 29(2bis) StG and the Basel-Landschaft tax manual (volume 1, 29 no. 8), energy-saving and environmental measures on existing private buildings are treated like maintenance costs, even if they add value. Recognised measures have been 100 percent deductible since tax period 2007.
What is included: the factsheet on property maintenance and energy-saving measures (as of 1 January 2026) names photovoltaic systems including design and preparatory work, roof structure adjustments, the mounting system, cabling and meter installation. Batteries that are part of or an accessory to the system and store only self-generated energy are also deductible.
Two full years after a new build: if installation follows completion closely, the deduction is usually refused. In Basel-Landschaft, less than two full years between the new build’s readiness for occupation and placing the works or supply order counts as close in time (29 no. 8). The order date matters here, not the installation date.
Subsidies are netted off: contributions from the Confederation, canton or municipality are in principle taxable income, but are normally netted against the costs; the self-borne share remains deductible. If the commitment does not fall in the same tax period, they must be declared as other income. For new builds, subsidies are always taxable income because no deduction is possible.
Flat rate and choice: if you choose the flat-rate deduction, you cannot deduct the solar system on top, because energy-saving measures are already included. You choose anew for each property and tax year and may choose differently for cantonal and federal tax, for example flat rate for the canton and actual costs for the Confederation (29 no. 7).
Net feed-in, carry-forward on losses: under cantonal practice, the cost of private grid electricity is deducted from payments for electricity supplied; a positive balance is declared as other income, and a negative balance is not deductible. Costs that cannot be offset in the invoice year for lack of income can be carried forward to the two following tax periods.
From 2029 the Confederation changes the system: with the change in residential property taxation, the federal maintenance deduction for owner-occupied homes falls away from 1 January 2029. Cantons may provide energy-saving deductions until 2050 at the latest (Art. 78h StHG); check with the tax administration how Basel-Landschaft will handle this.
The process in five steps
#Tick off for your project
Check the deadlines
record when your house was ready for occupation and the planned order date. If less than two full years lie in between, the tax administration usually refuses the deduction.
Record all costs
have design, system, mounting, roof adjustments, cabling, meter and battery itemised. Separate items make it easier to match them to the catalogue.
Net off subsidies
deduct contributions committed in the same tax period from the costs. If the commitment comes later, declare the contribution as other income then.
Compare canton and Confederation
for the invoice year, work out flat rate and actual costs separately for cantonal and federal tax. The choice can differ.
Calculate the electricity balance
take your supplier’s statements and deduct grid purchase costs from the feed-in payment. Only a positive balance belongs under other income.
Checked for your roof, not just read up on
What the deduction means for your home
The report for your address combines the one-off payment, cantonal incentives and tax deduction, with net investment and payback.
Free and non-binding · no unsolicited calls
Rather talk directly? +41 78 615 90 58
Frequently asked questions
#Sources
#The responsible authorities are decisive. Always verify binding details – amounts, deadlines and conditions – for your specific property against the current status of the respective authority.