UK and Europe, from official sources.VAT on home solar panels in every country we cover
Lowest rate first. Download as CSV. Checked 23 October 2026
| Country | VAT rate | What it covers | Official source |
|---|---|---|---|
 Croatia | 0% | Supply and installation of solar panels on or near private homes, housing and public interest buildings is zero rated, with no end date in the law. | Narodne novine 113/2022: izmjene Zakona o PDV-u, članak 38. stavak 6., checked 23 October 2026 |
 Germany | 0% | Supply and installation of solar panels and battery storage for a system on or near a private home are taxed at 0% when sold to the operator. The conditions count as met for systems of up to 30 kWp gross in the market master data register. This 0% has no end date in the law. | UStG § 12 Abs. 3: Nullsteuersatz Photovoltaik, checked 23 October 2026 |
 Ireland | 0% | Zero rated since 1 May 2023 when the same business supplies and installs the panels on a private home. Panels bought without installation are 23%. | Revenue: Zero rate of VAT, checked 23 October 2026 |
 Netherlands | 0% | Since 1 January 2023 the supply and the installation of solar panels on or right next to a home are zero rated. No end date is set in the law. | Wet op de omzetbelasting 1968: tabel II, checked 23 October 2026 |
 United Kingdom | 0%until 31 March 2027, then 5% | Supply and installation of solar panels in a home is 0% until 31 March 2027, then 5%. Panels bought without installation are 20%. Northern Ireland has had the same 0% since 1 May 2023. | HMRC: Energy-saving materials and heating equipment (VAT Notice 708/6), checked 23 October 2026 |
 Luxembourg | 3% | Supply and installation of solar panels on or right next to private homes take the super-reduced 3% rate. The law sets no end date. | Loi TVA annexe B 23°: panneaux solaires, checked 23 October 2026 |
 France | 5.5% | Since 1 October 2025 the supply and installation of solar panels of 9 kW or less on a home takes 5.5%, if the power is used on site, the installer is certified and the panels meet technical criteria in the tax code. | Service Public Entreprendre: Taux de TVA pour les travaux de rénovation d'un logement, checked 23 October 2026 |
 Poland | 8% | A micro installation functionally linked to a home counts as social housing and takes 8% when supplied with installation. For houses over 300 m2 or flats over 150 m2, only the qualifying share gets 8%. | Ustawa o VAT, Dz.U. 2026 poz. 1263, art. 41 ust. 12 to 12b, checked 23 October 2026 |
 Switzerland | 8.1% | Switzerland has no reduced VAT rate for solar panels or their installation, so the standard rate of 8.1% applies. | ESTV: Schweizer Mehrwertsteuersätze, checked 23 October 2026 |
 Slovenia | 9.5% | Only when the system is installed, billed to the owner as building work and fixed to a home within the social policy size limits (house up to 250 m2, flat up to 120 m2). Panels supplied without installation, or a system that can be removed without damaging the roof, are 22%. | FURS: Stopnje DDV (podrobnejši opis, 15. izdaja, oktober 2026), checked 23 October 2026 |
 Italy | 10% | Solar and wind power plants, and the contracts to build them, are on the 10% list (Table A, Part III, nos. 127-quinquies and 127-septies). Italy had no 0% cut. | MEF Documentazione Economica e Finanziaria: DPR 633/1972, Tabella A, Parte III, n. 127-quinquies, checked 23 October 2026 |
 Malta | 18% | The VAT Act has no reduced rate for solar panels, so the standard rate of 18% applies. | Malta VAT Act (Cap. 406), checked 23 October 2026 |
 Austria | 20% | Austria taxed solar panels and their installation (up to 35 kWp, on or near homes) at 0% from 1 January 2024 to 31 March 2025, extended to 31 December 2025 for contracts signed before 7 March 2025 (§ 28 Abs. 62 UStG). That cut has ended, so the standard rate of 20% applies today. | UStG 1994 § 10 Abs. 1: Steuersätze, checked 23 October 2026 |
 Bulgaria | 20% | No reduced or zero rate for solar panels or their installation, so the standard rate applies. | Bulgaria VAT Act: art. 66 and 66a, checked 23 October 2026 |
 Romania | 21% | No reduced rate: photovoltaic panels are not in the 11% list of art. 291(2), and art. 291(3), which held the former 5% list, is marked repealed. Standard rate since 1 August 2025. | ANAF: Codul fiscal, art. 291 Cotele, checked 23 October 2026 |
 Spain | 21% | Spain has no reduced rate for solar panels or their installation, so the general 21% applies. | Ley 37/1992 del IVA, art. 90 (BOE), checked 23 October 2026 |
 Portugal | 23% | Solar equipment and its installation were 6% under List I item 2.37, but that item ceased on 30 June 2025, so the standard 23% now applies (mainland rate). | Portal das Finanças: Código do IVA, artigo 18.º, checked 23 October 2026 |
 Slovakia | 23% | No reduced rate for solar panels or their installation, so the standard 23% applies. | Finančná správa: Sadzby dane, checked 23 October 2026 |
 Estonia | 24% | Estonia has no reduced rate for solar panels or their installation, so the standard rate applies. | Maksu- ja Tolliamet: Üldine käibemaksumäär, checked 23 October 2026 |
 Greece | 24% | No reduced rate for solar panels or their installation, so the standard rate applies. On Leros, Lesvos, Kos, Samos and Chios the rates can be cut by 30% (to 17%, 9% and 4%) by ministerial decision. | AADE: Βασικοί Συντελεστές ΦΠΑ, checked 23 October 2026 |
 Iceland | 24% | Iceland has no reduced rate for solar panels, so the general rate applies. | Skatturinn: Skattskylda og skattprósentur, checked 23 October 2026 |
 Denmark | 25% | Denmark has no reduced VAT rates, so solar panels and their installation take the standard 25%. | Skattestyrelsen: I gang med moms, checked 23 October 2026 |
 Norway | 25% | There is no reduced VAT rate for solar panels or their installation, so the general 25% applies. | Skatteetaten: Satser for merverdiavgift, checked 23 October 2026 |
 Sweden | 25% | There is no reduced VAT rate for solar panels or their installation, so the standard 25% applies. | Mervärdesskattelag (2023:200): 9 kap. 2 §, checked 23 October 2026 |
 Finland | 25.5% | Finland has no reduced or zero rate for solar panels or their installation, so the general rate applies. Building materials and construction services are both listed under the general rate. | Verohallinto: Arvonlisäveroprosentit, checked 23 October 2026 |
 Hungary | 27% | No reduced rate for solar panels or their installation, so the standard 27% applies. | NAV: Hasznos tudnivalók kezdő áfaalanyoknak (információs füzet), checked 23 October 2026 |
Not yet confirmed on official sources: Belgium, Cyprus, Czechia, Latvia, Lithuania.
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Questions
Which country has the lowest VAT on home solar panels?
Croatia, Germany, Ireland and 2 others, at 0%, among the 26 countries we have confirmed on official sources. Supply and installation of solar panels on or near private homes, housing and public interest buildings is zero rated, with no end date in the law.
Which country has the highest VAT on home solar panels?
Hungary, at 27%.
What is the VAT on home solar panels in the UK?
0% until 31 March 2027, then 5%. Supply and installation of solar panels in a home is 0% until 31 March 2027, then 5%. Panels bought without installation are 20%. Northern Ireland has had the same 0% since 1 May 2023.
Which countries have a temporary VAT rate on home solar panels?
United Kingdom: 0% until 31 March 2027, then 5%.
463 situation rates are confirmed so far, across 28 countries, from national tax authorities, official gazettes and legislation. A rate we have not confirmed on an official source shows as "Not checked yet" rather than a guess. On a computer, hover over a source to see the exact words it uses. You may reuse these rates under CC BY 4.0 with a link to VATtools.