PV Self-Consumption Tax in Roth: An Overview of the New Thresholds for 2026

Tax rules for photovoltaic systems have been significantly simplified since 2023-but not all owners in Roth have fully grasped the changes. What will apply in 2026 regarding self-consumption, income tax, and sales tax? And what do operators of larger systems need to keep in mind? Here is the latest overview for owners in Roth and the surrounding district.

Income Tax Exemption Since 2023: The Most Important Change

The key change for photovoltaic operators came with the Annual Tax Act of 2022, which introduced an income tax exemption for small PV systems effective January 1, 2023. This is regulated in Section 3 No. 72 of the Income Tax Act (EStG).

The exemption applies:

• To photovoltaic systems with an installed capacity of up to 30 kWp on single-family homes, buildings used for residential purposes, or buildings used for non-residential purposes
• To all income from the system: both the feed-in tariff and self-consumption (previously, self-consumption had to be treated as a withdrawal of property and taxed)
• Automatically, without an application-the tax office does not need to be notified
• For all assessment periods starting in 2023

What the exemption means for self-consumption: Starting in 2023, those who consume their own PV electricity no longer need to include this self-consumption as a monetary benefit in their income tax return. The calculation of net value based on the average exchange electricity price is also no longer required. This significantly simplifies the tax return and, retroactively, is a strong argument for PV investments in Roth.

Market Data 2026: Tax-Relevant Thresholds and PV Data for Roth

Feature	Threshold / Value	Tax Implication
EStG Exemption Limit for Single-Family Homes	≤ 30 kWp	Fully exempt from income tax
Total EStG exemption limit (all systems)	≤ 100 kWp/person	Fully exempt from income tax
UStG zero VAT rate (purchase + installation)	≤ 30 kWp	0% VAT on system purchase
Feed-in tariff 2026 (surplus, < 10 kWp)	approx. 8.0 cents/kWh	Tax-free (up to 30 kWp)
Self-consumption value (avoided grid electricity)	28-34 cents/kWh	Tax-free (up to 30 kWp)
Average PV system size for new single-family home installations in Bavaria	9-12 kWp	Well below 30 kWp
Mandatory registration in the Market Master Data Register	all systems	Mandatory, free online

Source: Section 3 No. 72 of the Income Tax Act (EStG) as amended by the Annual Tax Act 2022; Section 12(3) of the Value-Added Tax Act (UStG); Federal Network Agency Market Master Data Register Statistics 2025; BSW-Solar Market Monitor System Prices Q1 2026; DWD Climate Atlas Bavaria Irradiance Data Roth.

For typical single-family homes in Roth, almost all new PV systems are well below the 30-kWp limit. A single-family home with 150 m² of living space and a well-oriented roof can install a maximum of 8 to 14 kWp on the available south-facing side-well below the tax exemption threshold. The tax simplifications in effect since 2023 thus apply in full to the vast majority of PV owners in Roth.

In Practice: What Owners in Roth Still Need to Consider

Even though income tax no longer applies to small systems, there are still other tax and administrative requirements to address:

Sales Tax and the Small Business Exemption: Until the end of 2022, PV operators who fed electricity into the grid had to pay sales tax (if they had opted out of the small business exemption). Since 2023, a zero tax rate has applied to systems up to 30 kWp. Those already registered as VAT-liable businesses may, under certain conditions, revoke this registration or apply for an exemption. A tax advisor can clarify the specific steps required in this regard.

Market Master Data Register: All PV systems must be registered in the Federal Network Agency’s Market Master Data Register (www.marktstammdatenregister.de). The deadline is one month after commissioning. Existing systems that are not yet registered should be reported immediately-otherwise, you risk losing the feed-in tariff.

Grid Registration: The grid operator (in Roth, typically N-ERGIE AG) must approve the system before commissioning. A simplified registration is possible for systems up to 30 kWp; for larger systems, a technical assessment from the grid operator may be required.

Building insurance: A PV system increases the value of the building and should be reported to the home insurance provider so that storm damage, hail damage, and short-circuit damage are also covered. Some insurers require separate technical insurance (TV) for the PV system.

Storage: If battery storage is used, the self-consumption rate changes significantly. For tax purposes: Income from the system (feed-in tariff + self-consumption) remains exempt from income tax up to 30 kWp, regardless of whether storage is present.

Trade tax for higher capacities. For systems between 30 and 100 kWp, the income tax exemption does not apply automatically. Anyone operating within this capacity range must verify whether a business registration is required and whether trade tax is applicable. The trade tax exemption threshold for sole proprietorships is 24,500 euros in trade income; most private individuals with a 50-kWp system remain below this threshold, but consulting a tax advisor is essential in this area.

Real estate transfer tax for PV systems on purchased properties. Anyone purchasing a house that already has a PV system installed pays real estate transfer tax on the total purchase price (including the PV system) - if the system is considered an integral part of the building (Section 93 of the German Civil Code). Those who list the PV system separately in the purchase contract and classify it as movable property at the time of purchase may be able to optimize their tax situation under certain circumstances. This approach only makes sense if the PV component represents a significant portion of the purchase price and the tax advisor approves it.

Don’t forget building insurance. The PV system is part of the building’s value and must be declared in the residential building insurance policy. Damage caused by storms, hail, or short circuits is only covered if the system is included in the policy. A risk of underinsurance arises if the policy was calculated based on the building value without the PV system and the system was added later.

> The valuation tool from leadmarkt.ch estimates the value contribution of a PV system to your property in Roth based on data-free of charge and in just a few minutes.

Local Context: Roth and the PV Boom on Lake Roth

The Roth district has experienced above-average PV growth in recent years. The rural development structure, with many detached single-family homes and sufficiently large roof areas, favors the use of solar energy. According to the Bavarian State Office for Statistics (Renewable Energies 2025 Report), the installed PV capacity per capita in the Roth district exceeds the Bavarian average.

Lake Roth, as a regional landmark and recreational attraction, makes Roth an attractive place to live for environmentally conscious families. This target group is increasingly interested in PV systems on rooftops. Owners looking to sell a property in Roth who already operate a PV system should highlight this as a selling point in the property listing-specifying the system size, annual yield, and, if applicable, the battery storage capacity.

The N-ERGIE grid operating area in Roth shows no bottlenecks in grid registration for residential PV systems in 2026. This means that new installations can generally be completed quickly without a long wait for grid approval-unlike in some grid sections near urban areas within the metropolitan region.

An important consideration for PV owners in Roth who wish to replace or expand their system: In the case of repowering (replacing old system components with new technology), the tax exemption rules for the new system apply from the date of the new commissioning. Anyone replacing an existing 8-kWp system with a new 12-kWp system benefits from full income tax exemption under Section 3 No. 72 of the Income Tax Act (EStG), but must re-register the new system in the market master data registry and notify the grid operator.

The regional policy aspect is also relevant for Roth: As part of its Climate Protection Strategy 2023-2030, the Roth district has set the goal of increasing the share of renewable energy in electricity consumption to 100 percent. Homeowners with PV systems make a direct contribution to this and are supported by municipal advisory services provided by the climate protection management team. Homeowners in Roth who install a PV system are thus not only on the right track economically but also in terms of regional policy.

For sales involving a PV system, structured documentation in the property listing is recommended: System size in kWp, annual yield over the last three years, self-consumption rate, battery storage capacity (if available), and the current feed-in tariff rate along with the expiration date of the EEG contract. This information is more valuable to prospective buyers than a general mention, and financing banks factor it positively into their assessment.

Conclusion for Homeowners in Roth

The income tax exemption for PV systems up to 30 kWp has been permanently in effect since 2023 and remains unchanged in 2026. Self-consumption is tax-free, feed-in tariffs are tax-free, and the purchase of the system is exempt from sales tax. For the vast majority of PV operators in Roth, this means significantly less bureaucratic effort and a clearer financial picture.

Anyone wishing to assess the value contribution of their PV system in connection with a potential real estate sale is well advised to use the valuation tool from leadmarkt.ch-data-driven, free of charge, and with no consulting fees.

Balcony Power Plants 2026: Tax Classification of Micro-Systems

Since 2024, balcony power plants (plug-and-play PV systems up to 800 W) have been growing in popularity-including in Roth and the surrounding district. The tax classification of these micro-systems follows the same principles as for larger rooftop systems.

Balcony power plants up to 30 kWp (which covers practically all private balcony systems) have been exempt from income tax since 2023. This also applies to the rare case where balcony power plants feed electricity into the grid (which is hardly relevant anyway due to the lack of feed-in metering). The sales tax exemption under Section 12(3) of the German Sales Tax Act (UStG) also applies to balcony power plants.

A practical difference: Balcony power plants are not eligible for funding through BAFA federal subsidy programs. However, Bavaria has its own subsidy program (Bavarian Solar Power Bonus), which in some years also provided bonuses for balcony systems. The current subsidy conditions should be checked with the Roth District Office or the energy advisory service of the Bavarian Consumer Center.

Also relevant for WEG owners in Roth: Since the WEG reform, tenants and owners generally have the right to install balcony power plants-the property manager may only refuse permission for very specific, objective reasons. The WEG community must vote on an obligation to tolerate the installation if an owner or tenant wishes to install a balcony power plant.

Feed-in Tariff under EEG 2026: What PV Operators in Roth Will Receive

For new systems commissioned on or after February 1, 2026, the current feed-in tariff rates under the EEG apply. The rates are adjusted every six months by the Federal Network Agency. As of H1/2026, the following guidelines apply:

For full feed-in: approx. 8.0-8.5 ct/kWh for systems up to 10 kWp. For partial grid feed-in (combined with self-consumption): approx. 6.8-7.2 ct/kWh for systems up to 10 kWp. These rates are significantly lower than those of the early EEG years (2010-2013: up to 30 ct/kWh).

For owners with older EEG contracts (2010-2016), the 20-year feed-in tariff period will expire in the coming years. After the EEG contract expires, operators can continue to feed surplus electricity into the grid but will receive the market-based feed-in tariff. For many operators of older systems in Roth, switching to a new feed-in contract or installing a battery storage system to increase the self-consumption rate is the most economically sensible option.

The Federal Network Agency publishes the current feed-in rates at www.bundesnetzagentur.de. The grid operator (N-Ergie for large parts of the Roth district) handles the registration of new systems in the market master data register.

---

Compiled by the my-home.de editorial team in collaboration with regional real estate analysts. Data as of: May/June 2026.