Are you wondering if installing solar panels will increase your property tax? It’s a question many homeowners ask themselves. Between the ecological benefits and energy savings, we don’t want any unpleasant tax surprises. This article explains in detail what French law says about property tax and photovoltaic panels, so you have all the necessary information.
Key Takeaways
- Solar panels installed on a roof are generally not subject to property tax.
- Ground-mounted solar installations, such as photovoltaic farms, are subject to property tax.
- Income generated from the sale of electricity must be declared, even if the installation is exempt from property tax.
- Decrees such as BACS and Tertiaire aim to improve the energy efficiency of buildings, which may influence the installation of solar panels.
- There are grants and premiums to encourage the installation of photovoltaic panels.
Understanding property tax on built properties
Property tax on built properties (TFPB) is an annual local tax that applies to all owners of built real estate. It contributes to the financing of local authorities. It’s an important topic, especially when we talk about installations like photovoltaic panels.
Definition and scope of the TFPB
Property tax on built properties, or TFPB, is an annual local tax owed by the owner, or the usufructuary, of a built real estate property. It is established on the cadastral rental value of the property, multiplied by the tax rates voted by the local authorities. The proceeds of this tax are allocated to the financing of local public services. It is important to note that it is the status of owner that triggers the payment obligation, and not that of occupant. The property tax is therefore an unavoidable tax for any owner.
Real estate properties subject to property tax
Property tax applies to a wide range of real estate properties. This includes detached houses, flats, but also industrial and commercial buildings, and even built outbuildings (garages, sheds, etc.). Basically, anything that is built in a durable manner and fixed to the ground is likely to be subject to this tax. Even specific installations such as photovoltaic panels may be concerned, depending on how they are installed (on the roof or on the ground). It is therefore important to identify whether your property is subject to property tax.
Distinction between built and unbuilt properties
It is essential to distinguish between built and unbuilt properties, as they are subject to different tax regimes. Property tax on built properties (TFPB) concerns buildings, while property tax on unbuilt properties (TFPNB) applies to undeveloped land, such as agricultural land or forests. This distinction is important, as it determines which tax applies to your property. For example, land on which ground-mounted photovoltaic panels are installed may be subject to TFPB, and therefore exempt from TFPNB. Property ownership is therefore a broad concept, which must be clearly defined to understand the tax implications.
Property tax exemption for roof-mounted photovoltaic panels
Installing photovoltaic panels on your roof can have interesting tax implications. Indeed, under certain conditions, you can benefit from a property tax exemption. Let’s explore the details of this measure together.
The principle of exemption according to the CGI
The amending finance law for 2008 introduced a specific provision in the General Tax Code (CGI) concerning property tax on built properties (TFPB). Article 1382 – 12° of the CGI provides for a permanent exemption from property tax for “fixed assets intended for the production of electricity from photovoltaic sources”. This means that solar panels installed to produce electricity may be exempt from this tax.
Conditions of application for roof installations
To benefit from this exemption, certain conditions must be met. In general, the exemption applies to photovoltaic panels installed on the roofs of buildings, whether they are detached houses, commercial or industrial buildings. It is important to note that this exemption specifically concerns installations intended for the production of electricity. To fully understand the rates and premiums offered by Solencia, it is important to find out about the eligibility conditions.
Cases of public and agricultural buildings
Public and agricultural buildings benefit from special treatment in terms of property tax. Even in the presence of photovoltaic panels, these buildings may retain their TFPB exemption. Article 1382 of the CGI specifies that the exercise of an activity of producing electricity from photovoltaic sources, whether or not it generates income, does not call into question the property tax exemption from which the building benefits. This encourages the installation of solar panels on public and agricultural buildings without negative tax implications. It is important to note that this provision applies even if the electricity produced is used for self-consumption. For companies that install panels, it is important to understand the tax implications.
It is important to check the specific conditions with your tax office, as the interpretation and application of these rules may vary. In addition, it is advisable to keep all documents relating to the installation of your photovoltaic panels, such as invoices and certificates of conformity, in order to justify your right to the exemption in the event of an audit.
In summary, the property tax exemption for roof-mounted photovoltaic panels is an incentive measure that aims to encourage the development of solar energy in France. By understanding the conditions of application of this exemption, you can optimise your investment in renewable energies and reduce your tax bill. For nomadic applications, there are flexible photovoltaic panels that can be used in various contexts.
Taxation of ground-mounted photovoltaic installations
Unlike roof-mounted installations, which often benefit from an exemption, ground-mounted photovoltaic installations are subject to specific rules regarding property tax. It is important to understand these rules in order to anticipate the costs associated with this type of installation.
Specifics of ground-mounted photovoltaic farms
Ground-mounted photovoltaic farms, by their nature and footprint, are considered differently from building-mounted installations. The land on which they are located is generally subject to property tax on unbuilt properties (TFPNB). This taxation is justified by the fact that the land is used for commercial or industrial purposes, and no longer for agricultural or natural purposes. It is important to note that if the installation is intended for self-consumption and does not generate electricity sales, the subjection to TFPNB may be called into question.
Calculation of property tax for ground-mounted installations
The calculation of property tax for ground-mounted installations takes into account several elements. The land area is assessed according to its cadastral rental value, which is then multiplied by the tax rates set by the local authorities. In addition, the foundations of the structures supporting the panels may be considered as constructions and therefore be subject to property tax on built properties (TFPB), if they are permanently fixed to the ground. It is therefore essential to distinguish between taxable foundations and simple anchorages or ballasted structures. For more information on the installation of photovoltaic panels essential guide.
Impact on the land area
The installation of a ground-mounted photovoltaic farm modifies the nature of the land area and may have an impact on its cadastral value. Indeed, land initially classified as agricultural may be reclassified as industrial or commercial land, which leads to an increase in its rental value and therefore in property tax. It is therefore important to take this aspect into account when assessing the profitability of a ground-mounted photovoltaic project. It should be noted that installations of 3 kWp or less are exempt from property tax.
It is advisable to contact the competent tax authorities to obtain an accurate assessment of the impact of the photovoltaic installation on property tax and to find out about any applicable exemptions or allowances. Good anticipation avoids unpleasant surprises and optimises the profitability of the project.
Declaration of photovoltaic panels and taxation of income
Obligation to declare income generated
It is imperative to declare income from the sale of photovoltaic electricity, even if you are exempt from tax. This step is essential to remain in compliance with the tax authorities. Failure to declare may result in penalties. Declaration is mandatory, regardless of the power of your installation.
Form 2042C Pro and income categories
To declare your photovoltaic income, you must use form 2042C Pro. This form is used to declare income from non-salaried activities. It is important to correctly identify the income category corresponding to your situation.
Here are the steps to follow:
- Download form 2042C Pro from the tax website.
- Go to page 3, in the “exempt net income” section.
- Fill in the corresponding fields (SNN / SNO / SNP).
It is important to note that even if your income is exempt from tax, the declaration remains mandatory. This allows the tax authorities to monitor the evolution of the photovoltaic sector and adapt regulations if necessary.
Exemptions and tax allowances depending on power
The taxation of photovoltaic income depends on the power of your installation and the amount of income generated. Low-power installations often benefit from exemptions.
- Installations of 3 kWp or less: Individuals are generally exempt from income tax, CSG and CRDS if three criteria are met.
- Income less than or equal to €70,000: Significant tax allowances may apply.
- Income greater than €70,000: The RSI (simplified real tax regime) may apply, involving more significant accounting obligations. It is important to note that electricity sales revenue is taxable.
| Installation power | Annual income | Tax regime
Impact of the BACS and Tertiaire decrees on photovoltaic installations
The BACS and Tertiaire decrees represent important levers for optimising the energy performance of buildings, including those equipped with photovoltaic panels. These regulations, although distinct, complement each other to encourage more efficient energy management and a reduction in the carbon footprint.
Complementary objectives of the BACS and Tertiaire decrees
The Tertiaire decree, officially known as decree n° 2019-771, aims to reduce the energy consumption of tertiary buildings of more than 1,000 m². It sets ambitious targets for reducing final energy consumption: -40% by 2030, -50% by 2040 and -60% by 2050, compared to a reference year between 2010 and 2020. Achieving these objectives requires action on the building envelope, equipment and uses. The adoption of photovoltaic self-consumption is one solution to achieve this.
The BACS (Building Automation and Control Systems) decree, for its part, requires the installation of automation and control systems in new and existing buildings whose nominal power of heating or air conditioning systems is greater than 290 kW. These systems, often called BMS (Building Management Systems), make it possible to supervise and optimise the energy consumption of buildings in real time. The main objective is to improve energy efficiency by automating the management of technical equipment.
Reduction of energy consumption in tertiary buildings
The integration of photovoltaic panels in tertiary buildings is fully in line with the logic of the BACS and Tertiaire decrees. By producing renewable electricity on site, photovoltaic panels help to reduce dependence on fossil fuels and reduce greenhouse gas emissions. In addition, the electricity produced can be self-consumed, which reduces the building’s energy bill and improves its overall energy performance. The installation of photovoltaic greenhouses can also be a solution.
To maximise the benefits of photovoltaic panels, it is essential to integrate them into a high-performance BMS system. This system can, for example, optimise the use of electricity produced according to the needs of the building and the weather conditions. It can also control heating, ventilation and air conditioning (HVAC) systems to minimise their energy consumption, while ensuring optimal comfort for occupants.
Role of building management systems (BMS)
BMS systems play a central role in achieving the objectives of the BACS and Tertiaire decrees. They make it possible to collect and analyse in real time the building’s energy consumption data, identify sources of waste and implement corrective actions. Thanks to optimisation algorithms, they can automatically adjust the operating parameters of technical equipment to minimise its energy consumption, without compromising the comfort of occupants. BACS decree compliance is therefore essential.
BMS systems offer a global and precise view of the building’s energy performance, which allows managers to make informed decisions and implement continuous improvement strategies. They also facilitate the monitoring of consumption and the production of regulatory reports, which is essential to demonstrate compliance with the requirements of the BACS and Tertiaire decrees.
In conclusion, the BACS and Tertiaire decrees constitute an incentive regulatory framework for improving the energy performance of tertiary buildings. The integration of photovoltaic panels, combined with a high-performance BMS system, makes it possible to significantly reduce energy consumption, reduce greenhouse gas emissions and improve the profitability of buildings.
Complementary thermal and environmental regulations
It is essential to consider the thermal and environmental regulations that complement the tax aspects of photovoltaic installations. These standards aim to regulate the construction and energy efficiency of buildings, thus ensuring a comprehensive and sustainable approach.
Standards governing construction and energy efficiency
Current standards, such as RE2020, impose strict requirements in terms of energy performance for new constructions. These regulations directly influence the integration of photovoltaic panels, encouraging optimised solutions for on-site energy production and consumption. It is important to understand the impact of the Tertiaire Decree on existing buildings.
Law on energy transition for green growth
The law on energy transition for green growth, adopted in 2015, laid the foundations for an ambitious energy policy in France. It aims to reduce dependence on fossil fuels and promote the development of renewable energies, in particular solar photovoltaic. This law has a significant impact on new photovoltaic regulations, stimulating investment in this sector.
The energy transition law sets ambitious targets for reducing greenhouse gas emissions and increasing the share of renewable energies in the French energy mix. It encourages the installation of photovoltaic panels by offering tax and financial incentives.
Importance of regulatory compliance
Regulatory compliance is paramount for any photovoltaic installation project. Failure to comply with current standards may result in financial penalties and administrative difficulties. It is therefore essential to keep informed of regulatory developments and to call on qualified professionals to guarantee the conformity of the installation. The solar regulations of 2025 are a good example of what to follow.
Consequences for owners and businesses
Annual reporting obligations on the OPERAT platform
Owners and businesses are now required to annually report their energy consumption data on the OPERAT platform. This obligation stems directly from the requirements of the tertiary decree, which aims to reduce the energy consumption of tertiary buildings. This declaration must be made before 30 September each year. It is important to note that failure to comply with this obligation may result in financial penalties.
- Collection of energy consumption data
- Entering information on the OPERAT platform
- Compliance with the reporting deadline
The OPERAT platform centralises energy consumption data from tertiary buildings, making it possible to monitor the evolution of energy performance on a national scale. This approach is part of a desire for transparency and accountability of stakeholders in the sector.
Impact on the French tertiary sector
The French tertiary sector is directly concerned by regulations relating to the energy transition. Owners and businesses must adapt their buildings and practices to meet the requirements of the BACS and Tertiaire decrees. This may involve investments in more efficient equipment, such as photovoltaic panels, or in building management systems (BMS). The objective is to reduce the energy consumption and greenhouse gas emissions of tertiary buildings. It is possible to obtain a temporary exemption for energy efficiency improvement work.
Challenges of the energy transition for economic players
The energy transition represents a major challenge for economic players. It implies profound changes in modes of production and consumption, as well as significant investments in green technologies. However, it also offers opportunities for growth and sustainable development. Companies that are able to anticipate and adapt to the new regulations will be able to benefit from competitive advantages and contribute to the construction of a greener economy. It is important to follow the photovoltaic perspectives to anticipate market developments.
Here are some key challenges:
- Financing investments in renewable energies.
- Adaptation to new environmental standards.
- Training of personnel in green technologies.
The energy transition is a complex process that requires close collaboration between public authorities, businesses and citizens. It represents a major challenge for the future of our planet and our economy. It is possible to request a quote for solar panels in order to assess the installation costs.
Optimising energy consumption through HVAC systems
Heating, Ventilation and Air Conditioning (HVAC) systems play an essential role in the energy consumption of buildings, particularly in the tertiary sector. Optimising these systems has become a priority, particularly with the introduction of the BACS and Tertiaire decrees. These decrees aim to improve the energy efficiency of buildings by imposing stricter standards and encouraging the use of innovative technologies. The integration of renewable energies into HVAC systems is also a major area for improvement.
Role of heating, ventilation and air conditioning systems
HVAC systems are responsible for a significant proportion of the energy consumption of buildings. They ensure the thermal comfort of occupants, but their operation can be energy-intensive. It is therefore crucial to optimise their performance to reduce energy consumption and associated costs. Good management of these systems not only saves money, but also reduces the carbon footprint of buildings. Optimising HVAC energy performance is therefore a major challenge for businesses and owners.
Integration of renewable energies in HVAC
The integration of renewable energies into HVAC systems is a promising solution for reducing dependence on fossil fuels and reducing greenhouse gas emissions. Photovoltaic panels, for example, can power air conditioning and heating systems, thus reducing electricity consumption from the grid. Geothermal and aerothermal energy are also interesting options for heating and air conditioning buildings. The use of these renewable energy sources makes it possible to create more sustainable and environmentally friendly buildings. Companies can thus benefit from aid for the installation of these systems.
Advantages of BACS systems for energy efficiency
BACS (Building Automation and Control Systems) systems offer many advantages for the energy efficiency of buildings. They make it possible to control and automate HVAC systems, optimise their operation according to real needs and detect anomalies. Thanks to sophisticated sensors and algorithms, BACS systems can adjust temperature, ventilation and lighting in real time, thus reducing energy consumption. In addition, they make it possible to continuously monitor the performance of systems and identify areas for improvement. The installation of BACS systems is therefore a profitable long-term investment for companies wishing to reduce their energy bill and improve their environmental performance.
Optimising energy consumption through HVAC systems is a major challenge for businesses and building owners. BACS systems offer innovative solutions for controlling and automating HVAC systems, thus reducing energy consumption and associated costs. The integration of renewable energies is also a major area for improvement, making it possible to create more sustainable and environmentally friendly buildings.
Prospects for the evolution of taxation and regulations
It certainly seems that the tax and regulatory landscape surrounding photovoltaic panels is constantly evolving. Between European directives and French adaptations, there’s quite a bit to keep up with. Let’s take stock.
European dynamics and French adaptation
France, as a member of the European Union, is subject to directives that directly influence its energy and tax policy. These directives, often focused on reducing greenhouse gas emissions and increasing the share of renewable energies, result in regular adaptations of French legislation. For example, the European directive on the energy performance of buildings (EPBD) has led to the implementation of the BACS decree in France, which requires the installation of automation and control systems to optimise the energy consumption of tertiary buildings.
It is therefore essential to monitor developments at European level in order to anticipate future changes in France. The transposition of directives can lead to significant changes in the obligations of owners and businesses.
Compliance deadlines for buildings
Building owners and operators, particularly in the tertiary sector, face regular deadlines for complying with new regulations. The tertiary decree, for example, sets targets for reducing energy consumption to be achieved by 2030, 2040 and 2050. These targets imply energy renovation work, the installation of more efficient equipment and the implementation of consumption monitoring systems.
Here is a small summary table of the main deadlines:
| Deadline | Objective |
|---|---|
| 2030 | 40% reduction in energy consumption |
| 2040 | 50% reduction in energy consumption |
| 2050 | 60% reduction in energy consumption |
Failure to meet these deadlines may result in financial penalties. It is therefore crucial to plan the work and closely monitor the financial aid available to facilitate compliance.
Importance of analysis and continuous adaptation
In a constantly evolving regulatory context, it is imperative for owners and businesses to carry out a regular analysis of their situation and adapt accordingly. This involves active regulatory monitoring, participation in training courses and exchanges with experts, and the implementation of energy consumption monitoring systems.
- Regulatory monitoring: Follow official publications and news from the sector.
- Training: Participate in information sessions and workshops.
- Consumption monitoring: Set up tools for monitoring and analysing energy data.
Continuous adaptation is the key to staying compliant and optimising investments in renewable energies. Don’t miss out on the tax incentives that could help you. Anticipation is your best ally.
Support and aid for the installation of photovoltaic panels
Investing in photovoltaic panels represents a significant opportunity to reduce your carbon footprint and save money on your energy bills. Fortunately, various financial support schemes are available to facilitate this transition. These aids aim to encourage the adoption of solar energy, both for individuals and businesses.
Investment support schemes
Several financial schemes are in place to encourage investment in photovoltaic panels. These include:
- MaPrimeRénov’ : This aid, paid by the Agence Nationale de l’Habitat (ANAH), is accessible to owner-occupiers, subject to income conditions. It helps to finance part of the energy renovation work, including the installation of solar panels. It is important to note that MaPrimeRénov’ can be combined with other aid, under certain conditions.
- Aid from local authorities: Many regions, departments and municipalities offer additional financial aid for the installation of photovoltaic panels. This aid can take the form of direct subsidies or subsidised loans. It is advisable to check with your town hall or regional council to find out about the schemes available in your geographical area.
- The zero-interest eco-loan (éco-PTZ): This loan, granted by banks that have signed an agreement with the State, can be used to finance energy renovation work without interest. The installation of photovoltaic panels may be eligible for the eco-PTZ, subject to compliance with certain energy performance conditions.
It is important to find out about the eligibility criteria and procedures for each scheme before embarking on your project. Do not hesitate to seek the help of a France Rénov’ advisor to assist you in your efforts.
Premiums for self-consumption and the sale of surplus
Self-consumption, which consists of directly consuming the electricity produced by your solar panels, is encouraged by specific premiums. In addition, the sale of surplus electricity not consumed to an energy supplier can also generate additional income.
- The self-consumption premium: This premium is paid by EDF Obligation d’Achat over 5 years and is degressive according to the power of the installation. It is intended for self-consumption installations with sale of surplus. The amount of the premium varies according to the installed power and is revised quarterly. For example, in 2025, the self-consumption premium for a 3 kWp installation with sale of surplus is €240.
- The purchase obligation: EDF Obligation d’Achat is required to purchase the surplus electricity you produce at a fixed rate guaranteed for 20 years. This rate is also revised quarterly and depends on the power of your installation. This mechanism ensures a stable and predictable income for solar energy producers.
- Purchase prices: The purchase prices of electricity produced by photovoltaic panels are set by ministerial decree and vary according to the power of the installation and its mode of connection to the grid. It is important to consult the rates in force at the time of signing your purchase contract with EDF OA.
Housing improvement programmes
In addition to direct financial aid, there are housing improvement programmes that may include the installation of photovoltaic panels. These programmes aim to improve the energy performance of housing and combat energy poverty.
- The ANAH’s “Habiter Mieux” programme: This programme offers personalised support and financial aid to owner-occupiers with modest incomes to carry out energy renovation work, including the installation of solar panels. The aim is to improve the comfort of housing and reduce energy bills.
- Energy Saving Certificates (CEE): CEEs are a scheme that obliges energy suppliers to encourage their customers to save energy. By carrying out energy renovation work, you can benefit from CEE premiums paid by energy suppliers. The installation of photovoltaic panels may be eligible for CEE premiums, under certain conditions.
- Aid from pension funds: Some pension funds offer financial aid to their members to carry out housing improvement work, including the installation of solar panels. It is advisable to check with your pension fund to find out about the schemes available.
It is therefore essential to find out about all the solar panel aid available in order to optimise the financing of your photovoltaic project. Do not hesitate to seek the help of professionals to assist you in your efforts and choose the solutions best suited to your situation. The financial aid for solar energy can considerably reduce the initial cost of the installation and improve the profitability of your investment.
Do you want to install solar panels at home and are wondering how to get financial help? Our site explains everything about the various grants and aid available. Find out how to reduce the cost of your project by visiting our page dedicated to aid for photovoltaics.
In short: what you need to remember
To put it simply, property tax and solar panels can be a bit complicated. But in general, if your panels are on the roof, you won’t have any extra property tax. That’s good news for those who want to produce their own electricity. On the other hand, if you put panels on the ground, as in a solar farm, then you have to be careful, because property tax may apply. It’s important to understand these rules before you start. It avoids surprises. And even if you don’t have any extra property tax, you still have to declare the income you get from selling your electricity. That’s a step not to be forgotten. Basically, the idea is to get well informed to be sure to do everything by the book.
Frequently Asked Questions
What is property tax?
Property tax is a local tax that property owners (land, houses, etc.) must pay each year. It is divided into two main parts: tax on built properties (TFPB) for constructions such as houses, and tax on unbuilt properties for land.
Are solar panels on the roof taxed by property tax?
Yes, most of the time. French law (article 1382 – 12° of the General Tax Code) provides that installations used to produce solar electricity are not subject to property tax. This applies to panels installed on roofs, whether for individuals or businesses. Even some public or agricultural buildings can benefit from it.
How is property tax calculated for ground-mounted solar panels?
Ground-mounted solar installations, such as large solar farms, are generally subject to property tax. The calculation of this tax takes into account the rental value of the land and the tax rate set by the local authorities.
Do I have to declare my solar panels to the tax authorities?
Even if solar panels may be exempt from property tax, you must declare the income you derive from the sale of the electricity produced. This obligation depends on several factors, such as the power of your installation and the amount of income generated.
Which form should I use to declare income from solar panels?
To declare income from your solar panels, you must complete form 2042C Pro and attach it to your annual income tax return. The amounts must be indicated in the section for exempt income, according to the specific categories.
How do the BACS and Tertiaire decrees influence solar installations?
The BACS and Tertiaire decrees are rules that aim to make buildings more energy efficient. The Tertiaire decree sets energy consumption reduction targets for large buildings, while the BACS decree requires the installation of building management systems to better control energy. They work together to improve energy efficiency.
What are the energy reduction obligations for buildings?
France has clear objectives: to reduce the energy consumption of tertiary buildings by 60% by 2050, with intermediate steps in 2030 and 2040. Owners must declare their consumption each year on a special platform, OPERAT. This concerns a large proportion of professional buildings in France.
Is there any aid available to install solar panels?
Yes, there are several aids to encourage the installation of solar panels. These may include self-consumption premiums (if you consume your own electricity), sales rates for the surplus electricity you produce, or aid to improve your housing.
