Commercial Solar Incentives Germany 2026: KfW 270, EEG

Commercial solar support in Germany is mostly a payment per kWh, a loan, tax relief and VAT recovery, not a grant. This guide gives the current EEG rates, tender results, KfW 270 loan terms and section 7g rules for a business owner.

Last updated: November 2026.

The EEG is the Renewable Energy Sources Act. The Bundesnetzagentur is the federal network agency. KfW is the state development bank. All figures here come from their own pages and from the text of the law, read on 28 October 2026.

SurgePV publishes this guide and sells solar design software. This is not tax or legal advice. Check your plan with your tax adviser, your bank and your grid operator.

The four instruments at a glance

The 5.84 ct/kWh value is for part feed-in, for plants on buildings that start up from 1 August to 31 December 2026. The next sections explain it.

EEG payments: what you get per kWh

Up to 100 kW: fixed feed-in tariff

For plants up to 100 kW, the grid operator pays a fixed tariff (EEG section 21). The tariff is paid for 20 years, plus the rest of the start-up year (EEG section 25). The rates fall by 1% every six months (EEG section 49).

These are the Bundesnetzagentur’s rates for plants on buildings that start from 1 August to 31 December 2026. Part feed-in means you use some power yourself and feed in the rest. Full feed-in means you feed in everything.

Source: Bundesnetzagentur, EEG rates for solar plants, table “August 2026 to December 2026”, rounded to two decimals.

The bands work in slices. The first 10 kW of a plant earn the first rate, the next 30 kW the second rate, and the rest the third.

Above 100 kW: direct marketing and the market premium

Plants above 100 kW cannot use the fixed tariff. There is one exception: a short fallback tariff for up to three months in a row and six months a year (EEG section 21). Instead, you sell the power through direct marketing. You then receive the Marktprämie (market premium) (EEG section 20).

Here is how the premium works. The law sets a base value, called the “anzulegender Wert”. The premium covers the gap when the monthly market value of solar power is lower than the base value (Fraunhofer ISE, section 4.2).

Worked example with the Bundesnetzagentur’s base values for 1 August to 31 December 2026, part feed-in, for a 100 kW plant on a building. The values are 8.10 ct/kWh for the first 10 kW, 7.06 ct/kWh for the next 30 kW and 5.84 ct/kWh for the last 60 kW.

• Average base value: (10 × 8.10 + 30 × 7.06 + 60 × 5.84) ÷ 100 = 643.2 ÷ 100 = about 6.43 ct/kWh.
• Under the fixed tariff, the Bundesnetzagentur subtracts 0.4 ct. That gives about 6.03 ct/kWh. Check: (10 × 7.70 + 30 × 6.66 + 60 × 5.44) ÷ 100 = 603.2 ÷ 100 = 6.03.

The premium you receive each month is the base value minus the market value for that month. The market value changes every month, so we do not quote one.

Tenders for large systems

Some systems must win a tender run by the Bundesnetzagentur.

• Ground-mount and other non-building plants above 1,000 kWp need an award (Bundesnetzagentur, first segment). Bids are pay-as-bid, so each winner gets its own bid price.
• Plants on buildings have their own tender. The Bundesnetzagentur says it takes bids for systems of at least 1,001 kWp (second segment). The law text lists an exemption for building plants up to 750 kW (EEG section 22). If your plant is between 750 kW and 1,000 kW, confirm the rule with your grid operator or the Bundesnetzagentur.

The tables show the volume-weighted average award value in ct/kWh and the price cap for each round.

Source: Bundesnetzagentur, closed tenders for ground-mount plants. The next bid date listed is 1 December 2026.

Source: Bundesnetzagentur, closed rooftop tenders. A round with a bid date of 1 October 2026 was listed, but no results were posted when we read the page.

Agri-PV in the tender

Agri-PV means solar panels on farmland that stays in farm use. The Bundesnetzagentur calls these “special solar plants”. Since 2023 they can bid in the ground-mount tender. The listed types are plants over arable land with crops growing and plants over permanent crops. The others are plants over grassland used as permanent pasture, plants on car park areas and plants on re-wetted moorland. The rules are in the Bundesnetzagentur’s page on special solar plants.

The law is changing

On 29 July 2026 the federal cabinet adopted a draft EEG 2027. It plans that new plants are sold through direct marketing and that the fixed tariff is phased out in steps. It also plans to limit feed-in from small and mid-size roof plants to 50% (Bundesregierung). A draft is not law until parliament passes it. Check the rules in force on the day your plant starts.

KfW 270: the loan in detail

KfW program 270 is called “Erneuerbare Energien - Standard”. It is a loan, not a grant. These are the terms on KfW’s program page and in its fact sheet (version 05/2025).

What does it cost?

KfW sets the rate on the day of commitment. Your bank sets your price class from your credit standing and the security you offer. On 28 October 2026 the KfW page showed “from 4.43%” effective interest. Its example for EUR 50,000 over 5 years with 1 repayment-free year was 4.75% nominal and 4.84% effective, in price class A. Rates change, so ask your bank for a quote.

How do I apply?

1. Get a written quote from your installer.
2. Ask a bank of your choice to apply for you. You do not apply to KfW directly.
3. Fill in the commercial confirmation (gBzA) on KfW’s site. You can do it alone or with your bank.
4. Wait for the KfW commitment, then sign the loan with your bank.
5. Do not sign a binding purchase contract before you apply. KfW says to apply before you start the project, which includes a binding contract such as a purchase.

Can I combine it with other help?

KfW’s fact sheet says you can combine program 270 with other loans or grants within the state aid limits. It adds a rule for power plants. If a plant gets EEG support, such as a feed-in tariff, it can only be financed with a KfW loan without state aid. KfW offers program 270 at an interest rate without state aid.

Grants

KfW 270 is a loan. For grants, KfW tells applicants to ask the development bank of their federal state or to use the federal Förderdatenbank. Programs differ by state, and we did not find one source that lists them all, so this page does not list state programs.

BAFA runs the federal program for energy and resource efficiency in industry (EEW). Its program page lists six modules. They cover cross-cutting technologies such as motors and pumps, and process heat from renewables (solar collectors, heat pumps, geothermal and biomass). They also cover measuring and control software, process optimization, transformation plans and electrification for small firms. None of the six names a PV power plant. If your project includes solar heat or heat pumps, ask BAFA about Module 2.

Tax rules for business owners

Section 7g EStG: advance deduction and special depreciation

Section 7g of the income tax act helps small and mid-size firms. It has two parts (text of the law).

Example for one part: a planned EUR 200,000 asset allows an advance deduction of up to 50% × 200,000 = EUR 100,000. Special depreciation of up to 40% × 200,000 = EUR 80,000 can be spread over five years.

Do not add these two amounts together. The law links them, because you add the advance deduction back when you buy. Ask your tax adviser to model both. Also ask whether your PV system counts as the type of asset the rule covers. The law text speaks of “abnutzbare bewegliche Wirtschaftsgüter”, which means movable assets that wear out.

Input VAT

A business can deduct the VAT on invoices from other businesses that are for its own business. It needs a valid invoice (UStG section 15). If you use the asset less than 10% for your business, the law does not treat it as a business supply. Your tax adviser can confirm how this applies to your case.

What does it cost to build?

We did not find an official table of commercial rooftop prices per kWp for each size band, so this page does not give one. Fraunhofer ISE gives the cost of electricity over a plant’s life instead. It says new MW-scale plants make solar power at about 4 to 7 ct/kWh, and small roof plants at 6 to 14 ct/kWh. These figures assume the power is fully taken (Fraunhofer ISE, “Aktuelle Fakten zur Photovoltaik in Deutschland”, version of 20 August 2026, section 4.1).

For a project price, get at least two written quotes. Then check them in a design tool. Model the roof, shade and yield with solar design software, and test your numbers in the generation and financial tool.

Read more

• Other tax benefits for commercial systems: tax incentives for commercial solar.
• All of Europe in one place: solar subsidies Europe 2026 tracker, European solar incentives and EU solar energy policies.
• Home systems in Germany: Germany solar subsidies.
• Shared projects: community solar projects in Germany.
• Another market to compare: solar incentives in Brazil.
• The Germany solar industry hub.

Ready to price a German commercial project? Book a SurgePV demo to see the design, shading and financial model on your own roof.

Frequently Asked Questions

Is there a solar grant for businesses in Germany?

KfW 270 is a loan, not a grant. KfW says to ask the development bank of your federal state or to search the federal Förderdatenbank for grants. The BAFA program page for industry (EEW) lists six modules, and none names solar power plants. Check each program’s own rules before you plan around a grant.

Can KfW 270 be combined with BAFA?

KfW says you can combine program 270 with other loans or grants within the state aid limits. If you take EEG support, such as a feed-in tariff, KfW says the plant can only be financed with a KfW loan without state aid. Ask BAFA whether your project fits one of its modules.

What is the KfW 270 loan and how do I apply?

KfW 270 is a loan from the state development bank for renewable energy plants, including PV and batteries. The amount can reach EUR 150 million per project. You apply through your bank, before you start the project. KfW sets the rate when it commits, and your bank sets your price class from your credit standing and security.

What is the Marktprämie?

The Marktprämie (market premium) is the EEG payment that plants above 100 kW must use. Smaller plants can choose it too. You sell your power through a direct marketing company. The state tops up the gap between a legal base value and the monthly market value of solar power. Plants above 1 MW on the ground need a tender to get this payment.

What does commercial rooftop solar cost per kWp in Germany?

This page gives no price per kWp, because we found no official table for each size band. Fraunhofer ISE gives the cost of electricity instead. It is about 4 to 7 ct/kWh for new MW-scale plants and 6 to 14 ct/kWh for small roof plants. Get at least two written quotes for your roof.

What are the EEG feed-in tariff rates for commercial solar in 2026?

For plants on buildings that start up from 1 August to 31 December 2026, part feed-in pays 7.70 ct/kWh up to 10 kW, 6.66 ct/kWh up to 40 kW and 5.44 ct/kWh up to 100 kW. Full feed-in pays 12.22 and 10.24 ct/kWh in the same bands. The Bundesnetzagentur publishes the rates, and the bands work in slices.

What is the section 7g advance deduction for solar?

Section 7g EStG lets small and mid-size firms deduct up to 50% of the expected cost of a future asset from profit before they buy it. Special depreciation of up to 40% can follow over five years. Profit limits apply, and your tax adviser should check that a PV system counts as a covered asset.