VAT on solar panels: how it works
Last updated 6 min read
What changed: New page.
Short answer
On the supply and installation of solar panels on or at a home you pay 0% VAT. Usually you need to do nothing with the Belastingdienst afterwards. With more than 15,000 watt-peak and annual feed-in income above €2,200, or if you are already a VAT entrepreneur, for example a freelancer, you may have to file.
- Source: Belastingdienst, accessed
- Source: Belastingdienst, accessed
- Source: Belastingdienst, accessed
On solar panels on or at your home you pay 0% VAT. When you may still have to file: as a freelancer, above 15,000 Wp or after moving. With the KOR pitfall.
All articlesOn solar panels on or at your home you pay 0% VAT. Usually you do not have to do anything with the Belastingdienst afterwards. Only in a few situations do you end up filing a VAT return.
When does 0% VAT apply?
Solar panelsThe zero rate applies to the supply and installation of solar panels on or at a home: on the roof, but also on a shed, garage or extension. An owners' association (VvE) buying panels for an apartment building is covered too.
New-build is the exception. If the panels are integrated into the roof and supplied together with the home, you pay 21%, because they then form part of the home. On a home battery you also pay 21%: the zero rate does not apply to the battery.
Position on 25 October 2026: the 2027 Tax Plan bill (15 September 2026) contains no change to the zero rate for solar panels. It is a proposal and not yet law. After parliament has debated it, we will check again whether this still holds.
Solar panels with 0% VAT? See what we offer, or first read how buying solar panels works.
Do I have to do anything? Pick your situation
Usually not. First check whether you already have a VAT identification number: you do if you are a freelancer, run a sole proprietorship or have registered as a solar panel owner before. Then find your situation in the table.
| Your situation | What you do |
|---|---|
| No VAT number, panels total at most 15,000 Wp | Nothing |
| No VAT number, panels total more than 15,000 Wp, annual feed-in income at most €2,200 | Nothing: you fall under the registration threshold |
| No VAT number, panels total more than 15,000 Wp, annual feed-in income above €2,200 | Register with the form Opgaaf zonnepaneelhouders (solar panel owner registration) and file VAT returns, or choose the KOR on that form |
| Already a VAT number and you take part in the KOR | Nothing, as long as your turnover does not exceed €20,000 per calendar year |
| Freelancer or sole trader who files VAT returns | Declare VAT on the power fed back, usually with the flat rate (forfait). Above 15,000 Wp you calculate the VAT yourself |
Source: Belastingdienst, Ik koop zonnepanelen met 0% btw, read on 25 October 2026. Not tax advice.
The forfait is a fixed VAT amount you can declare instead of calculating it yourself. The forfait amounts and a worked example are in the Belastingdienst's example returns. We do not copy the amounts, so you always look at the current figure.
Why are you a VAT entrepreneur at all?
Your panels generate power, you use part of it yourself and feed the rest back. For that feed-in you get a payment that includes VAT. That makes you a VAT entrepreneur, even if you paid 0%.
Because you paid 0%, there is no VAT to reclaim. And thanks to the registration threshold and the KOR, you usually notice little of it in practice: usually you do not have to pay any VAT either.
Watch out if you buy a home battery later
If you later want to reclaim the VAT on a home battery, you must not be in the KOR at purchase and installation. The KOR is a VAT exemption: you file no returns, but you cannot reclaim VAT either. If you registered as a solar panel owner with the KOR, you first have to deregister.
Deregistering takes effect on the first day of a calendar quarter. The Belastingdienst asks you to deregister at least 4 weeks in advance. So plan that before you order a battery. All conditions for the refund are in our article on VAT refund on a home battery.
Moving into a house with solar panels?
The Belastingdienst says so explicitly: if you move into an existing home with solar panels, a VAT return may be needed. There is no separate explanation for movers. So check which situation in the table fits you: do you have a VAT number, how many Wp are the panels and how much payment do you get from your energy supplier? If in doubt, ask the Belastingdienst.
Worked example: am I above the registration threshold?
Assumptions: an installation of 16,000 Wp (more than 15,000) that feeds back 8,000 kWh per year. The payment of €0.25 per kWh is fictional and only meant for calculating. Your own payment is in your energy contract.
| Feed-in per year | Annual income (kWh × €0.25) | Compared with €2,200 | What you do |
|---|---|---|---|
| 8,000 kWh | €2,000 | Below | Registration threshold: do nothing |
| 10,000 kWh | €2,500 | Above | Register and file VAT returns, or choose the KOR |
Fictional payment, not a tariff of any energy supplier. Simplified sum.
Without a VAT number and with at most 15,000 Wp, your income does not matter: you do not have to do anything. How many kWh you feed back depends on your yield and on what you use yourself. How the annual income is calculated exactly is in the example returns.
Not tax advice
This page is general information and not tax advice. Rules and thresholds can change. Check your own situation with the Belastingdienst.
Combining your panels with a battery? Do the VAT refund check: a few questions, a first estimate straight away.
Sources
- Belastingdienst: The VAT rate for the supply and installation of solar panels on or at a home is 0%. For integrated panels supplied together with a new-build home the rate is 21%.
- Belastingdienst: Without a VAT number and with a capacity above 15,000 Wp it depends on your annual income: up to and including €2,200 you fall under the registration threshold and do not have to do anything, above that you register and file a VAT return.
- Thuisbatterij en btw: Belastingdienst, KOR at purchase and deregistering per quarter
- Zonnepanelen en btw, voorbeeldaangiften: Belastingdienst, forfait and calculating annual income
- Bill for the 2027 Tax Plan (15 September 2026): Rijksoverheid, no change to the zero rate for solar panels (derived from the text, not yet law)
Get more out of your own power. Four things to watch for, even as net metering ends
Your energy use
Planning to drive, cook or heat electrically? Factor that into how many panels you install now.
Spread the yield
Spread panels across roof faces so you generate through the day and use more of your own energy.
Your data
Ask your installer where your system's data is stored and which parties have remote access.
Boost your energy
A smart home battery stores today's power for later, so you use more of your own electricity after sunset.
We install your solar panels in a day
We can often start within three weeks. A day later your panels are on the roof and everything is connected. We leave your home clean and make sure you know exactly how it all works.
- Use more of your own power during the day
- 0% VAT on solar panels on or at your home
The zero rate applies to the supply and installation of solar panels on or at a home. Exception: solar panels integrated into the roof of a new-build home and supplied together with the home. Source: Belastingdienst (Dutch Tax Authority).
Book an appointmentFrequently asked questions
No, 0% VAT applies to the supply and installation of solar panels on or at a home. Exception: roof-integrated panels supplied with a new-build home, on which you pay 21%.
Usually not. Only if, without a VAT number, you have more than 15,000 watt-peak in total and your annual feed-in income is above €2,200, or if you already file VAT returns, for example as a freelancer.
The kleineondernemersregeling (small business scheme) is a VAT exemption. If you take part, you file no VAT returns, but you cannot reclaim VAT either, for example on a home battery.
On 25 October 2026 the 2027 Tax Plan bill contains no change to the zero rate for solar panels. It is a proposal and not yet law. After parliament has debated it, we will check again.
No. On a home battery you pay 21% VAT. Under conditions you can reclaim it, read how the VAT refund on a home battery works.
A VAT return may be needed then too. The Belastingdienst does not explain it separately for movers. Check which situation in the table fits you, and ask the Belastingdienst if you are unsure.
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