Will the feed-in tariff really end in 2027?

The current draft of the EEG reform foresees that new PV systems from 2027 may no longer receive a fixed feed-in tariff. Instead, operators would sell electricity at market prices. Systems installed in 2026 are locked in for 20 years at current rates.

How long is the feed-in tariff guaranteed?

20 years from the date of commissioning, plus the remaining calendar year. If you commission your system in June 2026, you receive the tariff until the end of 2046.

Full feed-in or partial feed-in — which is better?

Partial feed-in is better in most cases because saved grid electricity (~30 ct/kWh) is worth nearly four times the feed-in tariff (7.78 ct/kWh). Only at very low self-consumption (below 10%) might full feed-in make sense.

Do I pay taxes on solar income in Germany?

No. Since 2023, income from PV systems up to 30 kWp is income tax-free (§ 3 Nr. 72 EStG). Additionally, 0% VAT applies to purchase and installation (§ 12 Abs. 3 UStG). No tax return needed, no business registration required.

What does a typical PV system cost in Germany?

A 10 kWp system costs approximately €1,200-1,600 per kWp including installation in 2026, so €12,000-16,000 total. The 0% VAT since 2023 saves you additional costs. A battery storage adds roughly €800/kWh.

Feed-in Tariff Germany 2026: Full vs. Partial Solar Guide

Solar Panels in Germany 2026: Lock In Your Tariff Now

You’re considering solar panels for your roof — or you already have them and wonder whether full or partial feed-in is the better choice. The decision is especially urgent in 2026 because the EEG reform in 2027 could eliminate the feed-in tariff for new systems entirely.

In short: Partial feed-in generates roughly €1,372/year for a 10 kWp system (self-consumption savings + feed-in revenue). Full feed-in only €1,172/year. Payback period: 10-12 years. Installing in 2026 locks in your tariff for 20 years — from 2027, the tariff may disappear for new systems.

Current Feed-in Tariff Rates 2026

For PV systems up to 10 kWp, the following rates apply under § 48 EEG:

Feed-in Type	Rate (ct/kWh)	Description
Partial feed-in	7.78	Self-consumption + surplus to grid
Full feed-in	12.34	All electricity to the grid

Rates decrease by approximately 1% every six months (degression). Earlier installation secures a higher rate for 20 years.

Full vs. Partial Feed-in: The Calculation

Base Data

System size: 10 kWp
Annual yield: 950 kWh/kWp (German average)
Total annual production: 10 × 950 = 9,500 kWh
Self-consumption rate: 30% (without battery)
Grid electricity price: 30 ct/kWh
Installation costs: €1,400/kWp = €14,000 total

Partial Feed-in

You consume 30% yourself and feed 70% into the grid.

Self-consumption: 9,500 × 30% = 2,850 kWh × €0.30 = €855 savings
Feed-in: 9,500 × 70% = 6,650 kWh × €0.0778 = €517 revenue
Annual benefit: €1,372
Payback: €14,000 ÷ €1,372 = 10.2 years
20-year return: €1,372 × 20 − €14,000 = €13,440

Full Feed-in

All electricity goes to the grid.

Feed-in: 9,500 kWh × €0.1234 = €1,172 revenue
Payback: €14,000 ÷ €1,172 = 11.9 years
20-year return: €1,172 × 20 − €14,000 = €9,440

Result

Partial feed-in earns €200/year more and pays back 1.7 years faster. The 20-year difference: €4,000.

With Battery Storage

A battery increases self-consumption from ~30% to 65-80%. At 70% self-consumption:

Self-consumption: 6,650 kWh × €0.30 = €1,995 savings
Feed-in: 2,850 kWh × €0.0778 = €222 revenue
Annual benefit: €2,217

But a battery adds €5,000-8,000 in costs. The higher savings must cover the additional investment.

Calculate Automatically

Use our free Feed-in Tariff Calculator to compare full vs. partial feed-in for your situation — including battery option and 20-year projection.

Tax Benefits for Solar in Germany

Since 2023, Germany offers significant tax benefits for PV systems:

0% VAT on purchase and installation (§ 12 Abs. 3 UStG)
Income tax exemption for systems up to 30 kWp (§ 3 Nr. 72 EStG)
No business registration required
No tax return needed for solar income

This means: you pay no VAT on the system, and all income from feed-in is completely tax-free.

The 2027 EEG Reform: What You Need to Know

The current legislative draft proposes that new PV systems from 2027 may no longer receive a fixed feed-in tariff. Instead, system operators would sell electricity at spot market prices — which is more complicated and less predictable for small rooftop systems.

Critical: Systems commissioned in 2026 are locked in at current rates for the full 20 years. This is a strong reason not to delay installation.

Common Mistakes

Underestimating self-consumption value — Self-consumed electricity saves €0.30/kWh; fed-in electricity earns only €0.078/kWh. Maximise self-consumption!
Ignoring the 2027 deadline — If you wait until 2027 to install, you may not qualify for the fixed tariff.
Buying a battery too early — A battery makes sense when self-consumption without it is low and battery prices continue to fall.
Forgetting the degression — Rates decrease every 6 months by ~1%. Earlier installation secures a higher rate for 20 years.

How Restio Helps

A PV system is a long-term investment — and the tax benefits need to be managed over years. Restio helps:

Income tracking — record your feed-in revenue and self-consumption savings automatically
Tax-free status check — the AI expert confirms whether your system qualifies for the tax exemption
Find more deductions — beyond solar, there are other deduction opportunities for homeowners, including work-related expenses and craftsman services

Try Restio and keep your solar finances on track.

Conclusion

Partial feed-in is the better choice for most homeowners — self-consumed electricity saves nearly four times the feed-in tariff. A 10 kWp system generates €1,372/year with a payback period of 10.2 years. The 2027 EEG reform makes installation in 2026 especially urgent: commission your system now and lock in the tariff for 20 years.