A solar system touches upon three different points in the tax return: the imputed rental value, the wealth tax value of the property and the income from the feed-in remuneration. In many cantons, a usual roof system does not, or hardly, increases the imputed rental value – but the handling differs from canton to canton, and only the practice of your tax office is binding. Since the people's yes on 28 September 2025, it is also clear: The imputed rental value will be abolished as of 1 January 2029 – and with it the deduction for energy-saving investments at federal level; up to and including the 2028 tax period, the current practice applies. This article classifies the questions; it does not replace tax advice. (As of: September 2026)
Note for research and media: For an in-depth, source-based classification of the reform itself (voting date, schedule, affected deductions, cantonal transitional questions), independent of the solar system question, see Imputed rental value abolition Switzerland: The schedule. Queries on methodology to the ecoEn specialist editorial team.
Key points in brief
- Three tax questions, three answers: Imputed rental value, wealth value and income from the feed-in are to be considered separately.
- In many cantons, the usual roof system leads to no or hardly any imputed rental value increase – the cantonal practice is decisive.
- The feed-in remuneration is generally to be declared as income; the cantons regulate the details.
- The major tax lever lies elsewhere anyway: with the investment deduction in the year of installation.
- The imputed rental value will be abolished as of 1 January 2029 (Federal Council decision of 1 April 2026): From then on, the deduction for energy-saving investments will cease to apply at the federal level – the solar system remains deductible as today until the 2028 tax period.
- Tax questions regarding the property belong to the tax office or fiduciary – this article provides the map, not the assessment notice.
Does the solar system increase my imputed rental value?
The short version: in many cases not or only insignificantly – but the answer must imperatively be provided with the addition «depending on the canton».
The imputed rental value taxes the benefit that you draw from living in your own property – in simplified terms: the rent that you «pay» yourself. It is based on the residential value of the property. A solar system on the roof does not change this residential value in the manner of an extension or a living space expansion: You do not live more comfortably because modules lie on the roof. Following this logic, many cantons treat the usual roof system cautiously regarding the imputed rental value.
Nevertheless, one should not rely on this logic blindly: The valuation practice is cantonal, it differentiates partly by system type (such as in-roof systems as a building component), and it can change – especially since the imputed rental value will be completely abolished as of 1 January 2029 (see below). The tax office of your canton provides binding information; for the Canton of Zurich we collect the practical notes in the article on the tax deduction, which goes through the same source check.
How does the system affect wealth tax and income?
The other two tax questions are answered more quickly – and one of them is easily forgotten.
Wealth tax value. The solar system is part of your property and can influence its tax value – here too, the cantonal valuation practice decides how and to what extent the system is included. The orders of magnitude are manageable for the single-family home; above all, it is important not to «forget» the system in the declaration if the canton requires details.
Income from the feed-in. The often overlooked point: The remuneration that your utility pays for the fed-in electricity is fundamentally taxable income and belongs in the tax return. Many cantons apply simplifying practices in this regard – such as exemption limits or a net consideration, in which only the surplus beyond self-consumption becomes relevant. What your utility remunerated during the year is shown in the annual statement; the one-off feed-in incentive (EIV) has its own, separate tax treatment.
| Tax question | Principle | Where regulated |
|---|---|---|
| Imputed rental value | usual roof system often without/hardly any effect | cantonal valuation practice |
| Wealth value | System can be included in property value | cantonal valuation practice |
| Income (feed-in) | generally taxable, often simplified practice | cantonal tax practice |
| Investment deduction | mostly deductible in the installation year | Federal government + canton (see Q13) |
Classification, As of: July 2026 – no tax advice. The provisions and the practice of your canton are binding.
Where does the truly relevant tax lever lie?
Not with the imputed rental value – but with the investment deduction. Anyone who builds a solar system on an existing property can deduct the investment from taxable income as an energy-saving measure in most cantons. With usual system costs, that is by far the greatest tax effect of the entire project – it noticeably lowers the effective costs and belongs in every serious profitability analysis.
The details – what is deductible, how the EIV is offset, what applies in the Canton of Zurich – are covered in the article on the tax deduction for solar systems. The hierarchy for your planning is thus clear: The deduction in the installation year is the main effect; imputed rental value and wealth value are sideshows that one should know, but rarely has to fear. Anyone who later sells the system with the house will find the handover questions in the article on the house sale with PV.
The imputed rental value question usually comes up in consultations as a worry: «Will I end up paying more taxes because of the system?» Our experience from the region: The worry is almost always greater than the effect. What we regularly encounter instead is the opposite – the forgotten investment deduction or the undeclared feed-in remuneration. Both can be easily avoided: Collect receipts for the investment, include the annual statement of the utility with the tax return, and in case of uncertainty speak briefly with the tax office or fiduciary. For this, we deliver the documents with every project – we deliberately leave the tax assessment to the professionals for that.
Imputed rental value abolition 2029: What changes for the solar system?
The discussion is decided: on 28 September 2025, the people and the cantons accepted the abolition of the imputed rental value with 57.7% yes, and the Federal Council has set the system change on 1 April 2026 to 1 January 2029. From the 2029 tax period, imputed rental value will no longer be taxed on owner-occupied residential property. In return, the deduction for property maintenance at the federal, cantonal and municipal levels will be dropped, mortgage interest will only remain deductible to a limited extent – and for direct federal tax, the deductions for energy-saving and environmental protection investments, i.e. also for the solar system, will be eliminated. The cantons may continue these deductions for a limited period (under the adopted law until 2050 at the latest); whether and for how long the Canton of Zurich will make use of this is still open. Rented and leased properties are not affected by the system change: the maintenance and investment deduction will be retained there.
For the solar system, this means specifically: in the tax periods 2026, 2027 and 2028, the investment deduction applies unchanged – for state and federal tax. Anyone who pays for the system and puts it into operation by the end of 2028 secures today's tax effect; whether it is still possible to carry forward an excess into the years after the system change depends on the transitional provisions and should be addressed to the tax office before planning payments. From 2029 onwards, the only tax lever remaining for owner-occupied homes will be a possible cantonal deduction; the one-off feed-in incentive (EIV), municipal contributions and the grid electricity saved are not affected by this. The calculation examples and the procedure: Tax deduction for solar systems.
Sources: Federal Council/ESTV, press release «Bundesrat setzt Abschaffung des Eigenmietwerts auf 2029 in Kraft» (1 April 2026); vote of 28 September 2025 (federal decree on cantonal property taxes on second homes). As of: September 2026, no tax advice.
Frequently asked questions
Does my imputed rental value increase if I build a solar system?
In many cantons, the usual roof system leads to little or no increase, because it does not increase the residential value like an extension. The valuation practice of your canton is binding – in case of doubt, the cantonal tax office can provide information. The imputed rental value is practically never a reason to do without the system.
Do I really have to pay tax on the feed-in tariff?
In principle, yes – it is income. Many cantons have simplifying practices such as exemption limits or net assessments, so that for small systems often little or nothing results. You should still declare the remuneration correctly; the annual statement from the utility provides the figure.
Does the solar system count towards my taxable wealth?
It is part of the property and can be included in its wealth tax value – how this is done is regulated by the cantonal valuation practice. For the typical single-family home, the effect is manageable. It is important to declare it correctly according to the guidelines of your canton.
Does anything change if the imputed rental value is abolished?
Yes, from the 2029 tax period: the Federal Council has set the abolition for 1 January 2029. Then the imputed rental value, the maintenance deduction and, for direct federal tax, the deduction for energy-saving investments such as the solar system will be dropped on owner-occupied residential property; the cantons may continue it for a limited period. Up to and including 2028, the current practice applies – for the solar decision, this is rather a reason not to wait.
Who do I ask for binding information?
The tax office of your canton or your fiduciary – with the concrete figures of your project. This article and the tax deduction guide provide the map and the right questions; the binding decision is made by the tax authority.
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Sources: Cantonal tax practice (imputed rental value, wealth valuation, income declaration), federal law on property maintenance deductions; Federal Council/ESTV, press release on the entry into force of the system change in residential property taxation (1 April 2026); popular vote of 28 September 2025. As of: September 2026. This article does not replace tax advice – the provisions and practice of your canton are binding.
Last updated: 9 July 2026 · Author: ecoEn editorial team
