Photovoltaics: Photovoltaic systems will be tax-free in 2024

From 1 January 2024, PV systems in Austria with a maximum output of up to 35 kilowatts (kWp) will be exempt from sales tax. This exemption applies to the majority of solar power plants installed on rooftops.

Lower Austria. The sales tax exemption also extends to balcony power plants, which are small photovoltaic systems with just one or two modules and a maximum output of 800 watts. These systems are connected directly via a socket. This tax exemption has far-reaching implications because it relieves private electricity producers of the obligation to submit financing applications to the processing agency of Ökostrom AG (OeMAG).

The previous need for such applications led to great frustration, especially after the PV boom in 2022, as the available budget was often exhausted within minutes. This tax break not only eliminates the bureaucratic effort involved in applying for funding, but also opens up positive development for terrace power plants, as they will receive funding from the federal government for the first time.

It should be noted that the sales tax exemption for balcony power plants initially applies until 2026. This measure therefore represents a long-term perspective that further enhances the incentive to use balcony power plants and promotes the development of sustainable energy sources.