Background
#In the canton of Zurich, investments that save energy and protect the environment are treated like maintenance costs, provided they are also deductible for the direct federal tax (section 30(2) StG).
A solar system on an existing home can therefore generally be deducted from income, limited to the share you bear yourself after incentives. After a new build, the cantonal tax office requires two things: the system is installed at least one year after the new build, and the home has been occupied for at least one year since then. Since November 2022, Zurich taxes payments for exported electricity only to the extent that they exceed the cost of electricity drawn from the grid. 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
#The basis is federal law: section 30(2) StG treats energy-saving and environmental investments like maintenance costs to the extent they are deductible for the direct federal tax. Factsheet ZStB no. 30.4 states that cantonal, municipal and federal tax follow the same rules here. Unlike ordinary maintenance, these measures may add value.
For a new build, timing decides: under ZStB no. 30.8 (practice note of 4 September 2025), the costs of a photovoltaic system, an associated battery or a fixed charging station are deductible only if installation takes place at least one year after the new build and the property has been occupied for at least one year since then. A system built together with the new home cannot be deducted as maintenance.
Incentives reduce the deduction: if the measures are subsidised by public bodies, only the share you bear yourself is deductible (Art. 1(2) of the federal property cost ordinance, adopted in Zurich factsheet ZStB no. 30.4). A one-off payment or a municipal grant therefore belongs in the same calculation as the quote.
Flat rate or actual costs: for each tax period and each property you choose between the flat-rate deduction and actual costs. If you take the flat rate, you cannot deduct the solar system on top (ZStB no. 30.4, section 2c). In the year of installation the comparison is therefore almost always worthwhile.
Large invoices can be carried forward: what cannot be fully taken into account in the tax period of the expense is deductible in the two following tax periods (section 30(2bis) StG). For federal tax, the carry-forward applies only if net income is negative, and no flat-rate deduction is possible in the carry-forward year (Art. 4 of the property cost ordinance). This is not a freely chosen split over several years.
Feed-in is taxed on a net basis: under ZStB no. 16.6, payments from photovoltaic systems held as private assets are taxed only to the extent they exceed the cost of electricity drawn from the grid. The tax office’s example: CHF 4,000 in payments and CHF 3,000 of grid electricity give CHF 1,000 of taxable income. Until November 2022 Zurich applied the gross principle.
From 2029 the Confederation changes the system: the federal act on the change in the taxation of residential property enters into force on 1 January 2029. For the direct federal tax, maintenance costs for owner-occupied homes will then no longer be deductible; cantons may provide deductions for energy saving and environmental protection until 2050 at the latest (Art. 78h StHG). Before investing from 2029 onwards, check with the tax office how Zurich will use this option.
The process in six steps
#Tick off for your project
Classify the building
record when the house was completed and occupied. If installation is less than a year after the new build or the house has not yet been occupied for a year, ZStB no. 30.8 rules out the deduction.
Separate invoices
have the solar system, battery, charging station and any roof work itemised separately. That way each item can be matched to the right rule.
Subtract incentives
deduct the one-off payment and cantonal or municipal grants from the costs. Only what you bear yourself is deductible.
Choose the method
for the installation year, compare the flat-rate deduction with actual costs including the solar system. With the flat rate, the energy deduction falls away.
Collect annual electricity figures
keep your grid operator’s statements for exports and purchases. For the net-principle declaration you need both amounts for the tax period.
Clarify special cases early
for contracting, condominium ownership, rented flats, business assets or an investment from 2029 onwards, clarify the classification with the cantonal tax office before ordering.
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.