Last update 25 August 2010

Disclaimer

The information provided in this document:

1. has been collected by EPIA and reflects the most
important support schemes used for PV in main EU
countries. Please refer to the national legislation for more
detailed and last updated information;
2. is not exhaustive. Other EU countries offer support
schemes for PV but are not referenced yet. EPIA is
working on the extension of this document for all EU-27
countries.

2
 Belgium

2010 Brussels (B) Wallonia (W) Flanders (F)

Duration 10 years 15 years 20 years

Up to 20 m² (B) 0.15-0.65 €/kWh 0.455-0.70 €/kWh
Up to 5 kWp (W) ( 7 GC / MWh, price ranging from
No size limitation (F) 65 to 100 Eur / GC )

Next 40 m²(B) 0.15-0.50 €/kWh 0.325-0.50 €/ kWh

0.35 €/ kWh
Next 5 kWp (W) ( 5 GC / MWh, price ranging from
Green 65 to 100 Eur / GC )
No size limitation (F)
certificates1-2 This tariff will decrease to
0.33 €/kWh starting in
All further m²(B) 0.15-0.32 €/ kWh 0.15-0.40 €/ kWh 2011.
10-250 kWp (W) See detailled info:
No size limitation (F) http://www.ef4.be/fr/photovoltaiq
ue/cv/

All further kWp (W) 0.15 €/kWh

Tax credits •Private residences (> 5 years): tax reduction of 40% of investment, max 2,770€/ year/residence
during max 4 years.
•Companies: 13.5 % of installation cost deductable from profit tax

Net metering Possible for installations ≤ 10 kW

1 Brussels and Wallonia Regions give several green certificates for the production of 1 MWh from PV. The value of each green certificate for
Wallonia and Brussels Regions is around 85 € (begin 2010). The value of green certificate is guaranteed in Wallonia at 65 € for PV systems ≤ 10
kWp. Flanders gives 1 green certificate for each MWh and has set a fixed price for PV green certificates of 450 €. This price will decrease to 350
€ starting in 2010 and 330 in 2011. For all Regions, there is a green certificate purchase guarantee at national level. f 15 c€/kWh during 10 years.
2 Above the revenues of green certificates, the electricity can be consumed by the producer or sold to an electricity supplier.

3
Czech Republic

2010 Fixed FIT Green Bonus

Feed-in tariff
< 30 kWp 12,25 CZK 11,28 CZK
and/or
Green bonus
> 30 kWp 12,15 CZK 11,18 CZK

The FIT and the green bonuses are granted for 20 years.
Green bonus: electricity is sold directly to the customer at the market price; the grid operator pays a bonus.
A change from one payment system to the other is possible during the whole lifetime of the system
Tax exemption Income is exempt from taxes (Act No. 586/1992, on Income Tax), in the year of putting in operation and following 5 years.
(amount of income tax: natual persons 15%, legal entities 20%)
Investment Some Municipal subsidies are in place in certain cities.
subsidy
VAT Reduction Solar system installed on residential building can benefit from a reduction of 10% of the VAT (from 19 to 9%).

Other information The price for electricity from renewable sources and green bonuses are yearly determined by the Energy Regulatory office.

Inflation Tariffs are adjusted to the inflation, by a yearly increase of 2 to 4% based on the index of industrial prices.

Please check the CZK rates (indicative value 1 EUR = 26 CZK)

4
 France

French Feed-in BIPV Simplified Ground Mounted

tariff BIPV Except Overseas, tariff varies from 1 to 1,2
depending on the location for systems >
250 kWp
Residential Residential Education Others All buidlings North of South of Overseas
<3 kWp >3 kWp and Health France France (DOM)
sector

Until 31st August 0.58 0.58 0.58 0.50 0.42 0.3768 0.314 0.40
2010 (€/kWh)

From 1st 0.58 0.51 0.51 0.44 0.37 0.3312 0.276 0.352
September 2010
(€/kWh)

Soft or green The government does subsidize “green loans” through financial institutions. The exact terms of the green loans vary per institution
loans but interest rates fall between 3 and 5% over 5-10 years (20 in some cases).

Tax credit Tax credit for residential customers for investments related to renewables and energy efficiency on their
main residence. Residential customers get a tax credit of 50% of the material costs (not on the installation
costs). The maximum tax credit amount cannot exceed 8000 € for a single person and 16000 € for a
couple during the period 2005 to 2012. The tax credit mechanism has been extended to the owner-
Tax incentives landlord of an accommodation (more than 2 years-old) and if rented as main residence during at least 5
years to an external member of the (fiscal) family.
The tax credit is limited to PV systems below 3 kWp in order to be cumulative with the FIT.
Reduced VAT Reduced VAT rate from 19.6% to 5,5% on material and installation cost for residential customer if the
dwelling is more than 2-years old and the PV system size is lower than 3 kWp (residential sector).
Accelerated Companies have the possibility to amortize PV investment costs on 12 months.
5
amortization
 Germany I

FIT
Rooftop installations* Ground-mounted Ground-mounted in Ground-
installations (commercial conversion areas mounted on
areas, near traffic routes, on agricultural
construction systems) (no agricultural land)
land
≤ 30 kW > 30 kW > 100 kW > 1.000 kW All sizes

Year Degression €/kWh Degression €/kWh Degression €/kWh Degression €/kWh Degression €/kWh Degression €/kWh €/kWh
rate rate rate rate rate rate

1/1/2009 8% 0.4301 8% 0.4091 10% 0.3958 25% 0.33 10% 0.3194 10% 0.3194 0.3194

1/1/2010 9% 0.3914 9% 0.3723 11% 0.3523 11% 0.2937 11% 0.2843 11% 0.2843 0.2843

1/7/2010 13% 0.3405 13% 0.3239 13% 0.3065 13% 0.2555 12% 0.2502 8% 0.2615 (-) ***

1/10/2010 3% 0.3303 3% 0.3142 3% 0.2973 3% 0.2479 3% 0.2426 3% 0.2537 (-) ***

1/1/2011 L** 10% 0.2973 10% 0.2828 10% 0.2676 10% 0.2231 10% 0.2183 10% 0.2283 (-) ***

1/1/2011 H** 13% 0.2874 13% 0.2734 13% 0.2587 13% 0.2157 13% 0.2111 13% 0.2207 (-) ***

* For rooftop installations above 30kW, the FiT is a mixed FiT. This means that the tariff received is calculated on a pro rata basis according to the installed
capacity.

** The cuts on 1/1/2011 will most likely be higher than 10% as expectations for the market size in 2010 are in the range of 5 GW (11% cut) to 7 GW (13%
cut). The period June to September 2010 will be used as a reference period for the calculation of the cut in January 2011. The same cut will be applied to all
market segments. See the next slide for the percentages according to the size of the market.

*** Systems on agricultural land that did not prove a land development plan before 25/03/2010 will be not eligible for a FiT anymore.
6
Germany II : One-time cut & degression 2010/11

Source: BSW

7
 Germany III

FIT for direct or auto-consumption

Rooftop with auto-consumption

(the tariffs shown here do not include the benefit of saving money on the electricity bill related to auto-consumption)

≤ 30 kW > 30 kW* > 100 kW (to maximum 500 kW)*

Year Net advantage €/kWh Net advantage €/kWh Net advantage €/kWh
(in €/kWh)** (in €/kWh)** (in €/kWh)**

1/1/2009 - 0.2501 - - - -

1/1/2010 FiT+0.0362 0.2276 - - - -

1/7/2010 <30% auto-consumption FiT+0.0362 0.1767 FiT+0.0362 0.1601 FiT+0.0362 0.1427

1/7/2010 >30% auto-consumption FiT+0.08 0.2205 FiT+0.08 0.2039 FiT+0.08 0.1865

1/10/2010 <30% auto-consumption FiT+0.0362 0.1665 FiT+0.0362 0.1504 FiT+0.0362 0.1335

1/10/2010 >30% auto-consumption FiT+0.08 0.2103 FiT+0.08 0.1942 FiT+0.08 0.1773

* Until 1/7/2010, there was only a tariff for auto-consumption for PV systems up to 30 kWp. From 1/7/2010 onwards, direct consumption is rewarded for all
systems smaller than 500 kWp.

** The more electricity generated is directly consumed; the higher the remuneration (the threshold value is 30% of auto-consumption).
The net benefit related to auto-consumption of PV electricity is 0.0362 €/kWh when <30% of the electricity produced is directly consumed. When >30% is
auto-consumed; the net benefit over the normal FiT is 0.08 €/kWh. This takes into account the money that is saved on the electricity bill (which is about 0.2
€/kWh).
8
Germany IV

Further support programs

Fiscal incentive • Investment costs for commercial systems (incl. Planning and installation) can be depreciated over a 20 year period and
other costs can be considered as operations cost
• Commercial systems are VAT exempted (VAT is at 19% in Germany)
• In exceptional cases for some commercial systems which operate closely to producing or manufacturing facilities 12.5-
27.5 % of investment can be claimed as tax credit

Soft loans • KFW Program “Solarstrom Erzeugen” (No. 140) for private investors: Up to 100% invest, max €50,000, up to 10 years
with 1-2 years free of redemption or up to 20 years with up to 3 years free of redemption at nominal interest rates of 4.15-
4.45% depending on duration, except investors under direct supervision of local authorities
• KFW “ERP-Umwelt- und Energiesparprogramm” for commercial investors: 50% for SMEs, other companies up to 35% of
max. €500,000 invest (in old federal states) alternatively € 1 Mio. Invest (in new federal states), duration 10 years with 2
years free of redemption (in old federal states) alternatively 15 years with 5 years free of redemption , nominal interest
rates between 4-7% (depending on location, duration and credit risk evaluation)
• “KFW Umweltprogramm” for commercial investors: 75% of invest of max €10 mio. per Installation 96% net payment, up
to 20 years duration, with up to 3 years free of redemption, nominal interest rates between 4-7.72%

Investment Investment subsidies are in place for all the market segments, except the residential one. There's is not a federal support
Subsidies and subsidies are regionally regulated. More information, in German, con be found following the links:
http://premium.solarfoerderung.de/download/count.cfm?ID=112
http://www.gesetze-im-internet.de/bundesrecht/invzulg_2007/gesamt.pdf

9
Greece I

Autonomous island
Rooftop Systems < 10 kW Mainland grid > 10 kWp
grids > 10 kWp
Year Month (€/MWh) (€/MWh)
(€/MWh)
> 100KWp 1p ≤100KWp
February n.a
2009
August 400 450 450
February
2010
August 550 392.04 441.05 441.05
February 372.83 419.43 419.43
2011
August 351.01 394.88 394.88
February 333.81 375.53 375.53
2012 522.5
August 314.27 353.56 353.56
February 298.38 336.23 336.23
2013 496.38
August 281.38 316.55 316.55
February 268.94 302.56 302.56
2014 471.56
August 260.97 293.59 293.59
Year ‘n’ from 2015 onwards
-5% per year 1.3*SMCn-1 1.4*SMCn-1 1.4*SMCn-1
SMC= System Marginal Cost

Tariff Payment 25 years 20 years

Digression rate 5 %/year from 2012 10 to 12% per year from August 2011
Adjusted partially (25% of last
Inflation adjustment year‟s Consumer‟s Price Index) Adjusted partially (25% of last year‟s Consumer‟s Price Index) annually
annually

10
 Greece II

2010 Mainland and islands

Investments subsidies were valid until January 29th 2010. For those having applied for a grant until that date, the
following apply:

According to the National Development Law, PV installations are eligible for a subsidy from 20% to 40%:
Domestic applications are not eligible
Investment subsidies Commercial PV applications are eligible for a grant depending on the size of the company:
Small enterprises may be granted up to 40%
- Medium-sized enterprises may be granted from 30 to 40% of their total installed cost.
- Large enterprises may be granted from 20% to 40% depending on the region the PV plant is constructed in.
The lowest limit of the investment is 100.000 €.
No investment subsidies are foreseen for new applications
Residential customers has to pay VAT for systems up to 10kWp,
VAT reduction
Commercial and industrial customers can benefit from VAT exemption.
Small domestic systems are eligible for a 10% tax deduction capped at € 600 per system. In order to be eligible
Fiscal incentive for this tax deduction though, a property owner has to undergo an energy audit first.
Residential systems up to 10 KWp are also exempted from any tax on their solar generated income.

11
Italy

2010 BIPV BAPV Non integrated

€/kWh €/kWh €/kWh
1 - 3 kWp 0.470 0.422 0.384

>3 – 20 kWp 0.442 0.403 0.365

> 20 kWp 0.422 0.384 0.346

•FIT is paid over 20 years.

Feed-in tariff
•There are bonuses, not cumulative, equal to a 5% premium are provided in the some specific cases:
•2% annual degression of the tariffs
•The maximum cumulative power that can be supported by the „Conto Energia‟ is 1200 MW. However, the plants that will
enter into force no later than 14 months - for private owners - and 24 months - for public owners - after the reaching of the
cap they will benefit from both the tariffs and the premium.
•The target set by the government is 3,000 MW by 2016;
Net metering The net metering is applicable to systemsup to 200 kW (industrial ground-mounted systems are not included). Net-metering
is based on the balance of the value of the energy fed into the grid and the value of the expenditures to buy/retire the energy
from the grid. This method can lead to a surplus on behalf of the system operator that will be counted as a credit, capable to
compensate possible future negative balances (credit is maintained). The price which will be applied will be an average of
the values of the national prices per area (“prezzi zonali orari”).
Sell of the The electricity sale is applicable to all the market segments in addition to the incentives granted to the total electricity
Electricity production (FIT). The electricity fed into the grid can be commercialized by the producers either through direct sale on IPEX
(Italian Power Exchange) or indirectly through the “dedicated” electricity intake (“ritiro dedicato”) or, otherwise, through the
“on-the-spot trading”.
Tax credits • Reduction of VAT from 20% to 10%
• Reduction in property tax that amounts to less than 4 per mille
12
Italy - 3rd Conto Energia (2011-2013) (to be confirmed)

31 Dec 2010 – 30 Apr 2011 30 Apr 2011 – 31 Ago 2011 31 Ago 2011 – 31 Dec 2011

€/kwh €/kwh €/kwh

Rooftop Rooftop Rooftop
Type of application BIPV Others BIPV Others BIPV others
BAPV BAPV BAPV
(innovative)* (innovative)* (innovative)*

1≤P≤3 0.402 0.362 0.391 0.347 0.38 0.333

0.44 0.44 0.44
3<P≤20 0.377 0.339 0.36 0.322 0.342 0.304
Nominal 20<P≤200 0.40 0.358 0.321 0.40 0.341 0.303 0.40 0.323 0.285
Power of the
application 200<P≤1,000 0.355 0.314 0.335 0.309 0.314 0.266
0.37 0.37 0.37
1,000<P≤5,000 0.351 0.313 0.327 0.289 0.302 0.264
P>5,000 N/A 0.333 0.297 N/A 0.311 0.275 N/A 0.287 0.251
Degression 6% year
rate
Tariff Payment 20 years
CAP 3,000 MW by 2013 + 300 MW for innovative BIPV projects, with 14 months grace period

* Innovative BIPV project: GSE will provide guidelines within the 1st of January 2011 to precise what type of project can be considered as “innovative”

13
Luxembourg

2010 < 30 kWp 30 kWp – 1 MWp

0.3783 €/kWh 0.3492 €/kWh

• Only for rooftop systems

Feed-in tariff • 3% annual degression of the tariffs
• FIT payment fix for 15 years
• CAP : 5 MW

Tax credits Income tax exemption for income generated from electricity sales of 1 – 4 kWp

Investment grants • For private households: 30% per installation for roof or façade systems up to 30 kWp, max €1,650,- / kWp,
duration until end of 2012
• For local authority buildings: 15% of investment costs, max. €900,- / kWp
• For companies: environmental grants of max 50% (for self-consumption purposes)

14
Netherlands

2009

Power range Tariffs CAP

-2008: 10 MWp
-2009: 15 MWp
0.6 – 15 kWp 0.291 €/kWh
-2010: 20 MWp
-2011: 25 MWp
Feed-in tariff
15 kWp – 100 kWp 0.383 €/kWh 5 MW
•FIT paid over 15 years but annual adjustment depending on energy production cost savings for end users
•Tariffs for 2008 will only be paid for in 2009
•Legal duration: until end of 2011

Tax credits • Asset tax exemption (normally 1.2%) for installations up to 54,223 € per year and income tax reduction of 1.3%
of invested amount
• Company tax reduction of 44% of the investment costs between 2,100 € and 111 mio €
• €199,- reduction on environmental tax for energy produced from renewable energies

Beneficial credit terms Green loans with 1 – 2 % reduced interest rates

15
Portugal

2010
For systems <3,68 kW.
0.4 €/kWh for 8 years, then 0.24 €/kWh for 7 years.
Feed-in Tariff is paid for 15 years
Cap: 25 MW/year, 10 MW left for 2010 (September-December)
Feed-in Tariff More information: http://www.apesf.pt/textos.php?id=41

Another FiT law for installations between 3,68 kW and 150 kW is going to be drafted by the parliament in the next months
and should enter into force by the end of the year.

= General regime
Net metering
< 5.75 kW (25 A single-phase)
•The most recent legislation Portaria 1463/2007 of November 15th, defines the incentive system applicable to SMEs.
- acquisition of renewable equipments (Art. 12, no.1)
Investment subsidy - states maximum incentive rate (Art. 15, no.1)
•Support level equals to 35% of the total investment. Start year 2007- End year 2013 Applicable only to SMEs to a
maximum of 250 000€ per project.
The reduction of the VAT is applicable to all the market segments in case of the purchase of systems that generate
VAT Reduction renewable-energy-sourced electricity. The reduction is applied up to 777 EUR per year and it consist of a reduction of
9% (from 21 to 12 %).
Reduction on interest rates of 100%. Applicable only to SMEs for a maximum of 75 000€ per project loan for 5 years and
Beneficial credit terms
2 years capital grace period (" carência“). Started on 2007 it will end on 2013.

16
Spain

Power plan Tariff 2009 CAP 2009 CAP 2010 CAP 2011
2010
limit size
25 years duration. Fix rate

Type I - Rooftop <20 kW 0.34 €/kWh 27 MW 30 MW 33 MW

2 MW
>20 kW 0.312 €/kWh 240 MW 265 MW 292 MW
Feed-in tariffs Type I – CAP 267 MW 295 MW 325 MW
233 MW 207 MW
Type II – Ground-mounted 10 MW 0.281 €/kWh 162 MW
(133+100) (133+60)
Total CAP 500 502 488
Tariffs and caps are adjusted quarterly according to demand in previous quarter:
• If at least 75% of the cap for the previous quarter is reached, rates decrease by a maximum of 2.5%, and the cap is
increased by the same amount.
Tariff and Cap • Conversely, if less than 50% of the cap is reached, rates increase and caps decrease by the same amount.
Variation • If between 50 and 75% of the caps are reached, incentive levels and caps remain the same.
• The annual digression rate is capped at 10%. Annual caps adjust in inverse proportion to digression (e. g. If rates decrease
by 8%, caps will increase by 8%).

Tax Incentives Law 35/2006 establishes a tax rebate of 6% (2008), 4% (2009), 2% (2010) from the annual benefits of the PV system.

17
Switzerland

2009 Power (KWp) Tariff s

Swiss Franc (€ct/kWh)
Ground-based <10 0,65 (40,2)
<30 0,54 (33,4)
<100 0,51 (31,6)
>100 0,49 (30,3)
Rooftop <10 0,75 (46,4)
<30 0,65 (40,2)
<100 0,62 (38,4)
>100 0,60 (37,1)
Feed-in-Tariff Integrated (BIPV) <10 0,90 (55,7)
<30 0,75 (46,4)
<100 0,67 (41,2)
>100 0,62 (38,4)
Cap 16 Mio CHF. This cap will be raised to 32 Mio, as soon as the average price of fed-in solar
electricity of new installations will be lower than about 0.62 CHF. As the total cap for all renewables
has been used in the meantime, no raising of the solar cap is possible. The law has to be revised.
No changes expected before 2011.
Other information Tariff for 25 years. Tariff Digression rate for new plants of 8% from 2010. Swiss Franc
(01/09/2008): 1franc= 0.62 €

In the following cantons: AG, AR, BS, FR (almost bailed out), SH, TG, UR, ZH, additionally in some municipalities. Mostly
Investment
capped at a few kW.
subsidies 18
UK

Up to 4kWp
Up to 4kWp New 4 to 10 kWp 10 to 100 kWp 100 kWp to 5 MW Standalone
2010 retrofit

Feed-in Tariff GBP EUR* GBP EUR* GBP EUR* GBP EUR* GBP EUR* GBP EUR*
April 2010->March 2011
0.361 0.398 0.413 0.456 0.361 0398 0.314 0.346 0.293 0.323 0.293 0.323
April 2011->March 2012
0.361 0.398 0.413 0.456 0.361 0.398 0.314 0.346 0.293 0.323 0.293 0.323
April 2012->March 2013
0.361 0.398 0.378 0.417 0.33 0.364 0.287 0.317 0.268 0.296 0.268 0.296

New refers to system integrated to new buildings

Retrofit refers to system integrated on existing buildings

Stand alone systems are conceived to feed the grid rather than being consumed on site

Tariffs are index-linked for inflation

Valid for 25 years

* 1 EUR = 0.8223 GBP Exchange rate as of 16/08/10

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