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Federal Investment Tax Credit (ITC) — 30% Solar

Internal Revenue Service (IRS)ITC-30Refreshed 12 days ago
Do I qualify?
Who can apply

Businesses, Tribes

Government-funded

Max funding

Varies

Amount varies

Type

Tax Credit

Reduces tax liability

Deadline

Rolling

No fixed cutoff

Timing

Annual tax return

Claim with year-end filing

Complexity

Moderate

File with tax return

About This Program

Provides a 30% federal tax credit for commercial and residential solar energy systems placed in service through 2032. Bonus adders available for domestic content, energy community siting, and low-income community projects.

Key Requirements & Eligibility

  • 1Base credit: 30% of total installed cost for systems placed in service 2022–2032
  • 2Domestic content adder: +10% if qualifying US-manufactured components are used
  • 3Energy community adder: +10% for projects in former coal or fossil fuel communities
  • 4Low-income community adder: +10–20% for qualifying affordable housing or tribal projects
  • 5Commercial systems must meet prevailing wage and apprenticeship requirements for full 30%
  • 6Residential systems are not subject to wage requirements; full 30% applies directly

Do I qualify?

Answer the questions below for a rules-based self-assessment of your fit for this program. This is informational — final determinations are made by the administering agency.

0 of 6 answered

1.Base credit: 30% of total installed cost for systems placed in service 2022–2032

2.Domestic content adder: +10% if qualifying US-manufactured components are used

3.Energy community adder: +10% for projects in former coal or fossil fuel communities

4.Low-income community adder: +10–20% for qualifying affordable housing or tribal projects

5.Commercial systems must meet prevailing wage and apprenticeship requirements for full 30%

6.Residential systems are not subject to wage requirements; full 30% applies directly

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