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Last update 25 August 2010

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Disclaimer

The information provided in this document:

1. has been collected by EPIA and reflects the most

important support schemes used for PV in main EU

countries. Please refer to the national legislation for more

detailed and last updated information;

2. is not exhaustive. Other EU countries offer support

schemes for PV but are not referenced yet. EPIA is

working on the extension of this document for all EU-27

countries.

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Belgium

2010 Brussels (B) Wallonia (W) Flanders (F)

Green

certificates1-2

Duration 10 years 15 years 20 years

Up to 20 m² (B)

Up to 5 kWp (W)

No size limitation (F)

0.15-0.65 €/kWh 0.455-0.70 €/kWh

( 7 GC / MWh, price ranging from

65 to 100 Eur / GC )

0.35 €/ kWh

This tariff will decrease to

0.33 €/kWh starting in

2011.

Next 40 m²(B)

Next 5 kWp (W)

No size limitation (F)

0.15-0.50 €/kWh 0.325-0.50 €/ kWh

( 5 GC / MWh, price ranging from

65 to 100 Eur / GC )

All further m²(B)

10-250 kWp (W)

No size limitation (F)

0.15-0.32 €/ kWh 0.15-0.40 €/ kWh

See detailled info:

http://www.ef4.be/fr/photovoltaiq

ue/cv/

All further kWp (W) 0.15 €/kWh

Tax credits •Private residences (> 5 years): tax reduction of 40% of investment, max 2,770€/ year/residence

during max 4 years.

•Companies: 13.5 % of installation cost deductable from profit tax

Net metering Possible for installations ≤ 10 kW

1 Brussels and Wallonia Regions give several green certificates for the production of 1 MWh from PV. The value of each green certificate for

Wallonia and Brussels Regions is around 85 € (begin 2010). The value of green certificate is guaranteed in Wallonia at 65 € for PV systems ≤ 10

kWp. Flanders gives 1 green certificate for each MWh and has set a fixed price for PV green certificates of 450 €. This price will decrease to 350

€ starting in 2010 and 330 in 2011. For all Regions, there is a green certificate purchase guarantee at national level. f 15 c€/kWh during 10 years.2 Above the revenues of green certificates, the electricity can be consumed by the producer or sold to an electricity supplier.

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Czech Republic

2010 Fixed FIT Green Bonus

Feed-in tariff

and/or

Green bonus

< 30 kWp 12,25 CZK 11,28 CZK

> 30 kWp 12,15 CZK 11,18 CZK

The FIT and the green bonuses are granted for 20 years.

Green bonus: electricity is sold directly to the customer at the market price; the grid operator pays a bonus.

A change from one payment system to the other is possible during the whole lifetime of the system

Tax exemption Income is exempt from taxes (Act No. 586/1992, on Income Tax), in the year of putting in operation and following 5 years.

(amount of income tax: natual persons 15%, legal entities 20%)

Investment

subsidy

Some Municipal subsidies are in place in certain cities.

VAT Reduction Solar system installed on residential building can benefit from a reduction of 10% of the VAT (from 19 to 9%).

Other information The price for electricity from renewable sources and green bonuses are yearly determined by the Energy Regulatory office.

Inflation Tariffs are adjusted to the inflation, by a yearly increase of 2 to 4% based on the index of industrial prices.

Please check the CZK rates (indicative value 1 EUR = 26 CZK)

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France

Soft or green

loans

The government does subsidize “green loans” through financial institutions. The exact terms of the green loans vary per institution

but interest rates fall between 3 and 5% over 5-10 years (20 in some cases).

Tax incentives

Tax credit Tax credit for residential customers for investments related to renewables and energy efficiency on their

main residence. Residential customers get a tax credit of 50% of the material costs (not on the installation

costs). The maximum tax credit amount cannot exceed 8000 € for a single person and 16000 € for a

couple during the period 2005 to 2012. The tax credit mechanism has been extended to the owner-

landlord of an accommodation (more than 2 years-old) and if rented as main residence during at least 5

years to an external member of the (fiscal) family.

The tax credit is limited to PV systems below 3 kWp in order to be cumulative with the FIT.

Reduced VAT Reduced VAT rate from 19.6% to 5,5% on material and installation cost for residential customer if the

dwelling is more than 2-years old and the PV system size is lower than 3 kWp (residential sector).

Accelerated

amortization

Companies have the possibility to amortize PV investment costs on 12 months.

French Feed-in

tariff

BIPV Simplified

BIPV

Ground Mounted

Except Overseas, tariff varies from 1 to 1,2

depending on the location for systems >

250 kWp

Residential

<3 kWp

Residential

>3 kWp

Education

and Health

sector

Others All buidlings North of

France

South of

France

Overseas

(DOM)

Until 31st August

2010 (€/kWh)

0.58 0.58 0.58 0.50 0.42 0.3768 0.314 0.40

From 1st

September 2010

(€/kWh)

0.58 0.51 0.51 0.44 0.37 0.3312 0.276 0.352

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Germany I

FITRooftop installations* Ground-mounted

installations (commercial

areas, near traffic routes, on

construction systems)

Ground-mounted in

conversion areas

(no agricultural land)

Ground-

mounted on

agricultural

land

Year

≤ 30 kW > 30 kW > 100 kW > 1.000 kW All sizes

Degression

rate

€/kWh Degression

rate

€/kWh Degression

rate

€/kWh Degression

rate

€/kWh Degression

rate

€/kWh Degression

rate

€/kWh €/kWh

1/1/2009 8% 0.4301 8% 0.4091 10% 0.3958 25% 0.33 10% 0.3194 10% 0.3194 0.3194

1/1/2010 9% 0.3914 9% 0.3723 11% 0.3523 11% 0.2937 11% 0.2843 11% 0.2843 0.2843

1/7/2010 13% 0.3405 13% 0.3239 13% 0.3065 13% 0.2555 12% 0.2502 8% 0.2615 (-) ***

1/10/2010 3% 0.3303 3% 0.3142 3% 0.2973 3% 0.2479 3% 0.2426 3% 0.2537 (-) ***

1/1/2011 L** 10% 0.2973 10% 0.2828 10% 0.2676 10% 0.2231 10% 0.2183 10% 0.2283 (-) ***

1/1/2011 H** 13% 0.2874 13% 0.2734 13% 0.2587 13% 0.2157 13% 0.2111 13% 0.2207 (-) ***

* For rooftop installations above 30kW, the FiT is a mixed FiT. This means that the tariff received is calculated on a pro rata basis according to the installed

capacity.

** The cuts on 1/1/2011 will most likely be higher than 10% as expectations for the market size in 2010 are in the range of 5 GW (11% cut) to 7 GW (13%

cut). The period June to September 2010 will be used as a reference period for the calculation of the cut in January 2011. The same cut will be applied to all

market segments. See the next slide for the percentages according to the size of the market.

*** Systems on agricultural land that did not prove a land development plan before 25/03/2010 will be not eligible for a FiT anymore.

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Germany II : One-time cut & degression 2010/11

Source: BSW

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Germany III

FIT for direct or auto-consumptionRooftop with auto-consumption

(the tariffs shown here do not include the benefit of saving money on the electricity bill related to auto-consumption)

Year

≤ 30 kW > 30 kW* > 100 kW (to maximum 500 kW)*

Net advantage

(in €/kWh)**

€/kWh Net advantage

(in €/kWh)**

€/kWh Net advantage

(in €/kWh)**

€/kWh

1/1/2009 - 0.2501 - - - -

1/1/2010 FiT+0.0362 0.2276 - - - -

1/7/2010 <30% auto-consumption FiT+0.0362 0.1767 FiT+0.0362 0.1601 FiT+0.0362 0.1427

1/7/2010 >30% auto-consumption FiT+0.08 0.2205 FiT+0.08 0.2039 FiT+0.08 0.1865

1/10/2010 <30% auto-consumption FiT+0.0362 0.1665 FiT+0.0362 0.1504 FiT+0.0362 0.1335

1/10/2010 >30% auto-consumption FiT+0.08 0.2103 FiT+0.08 0.1942 FiT+0.08 0.1773

* Until 1/7/2010, there was only a tariff for auto-consumption for PV systems up to 30 kWp. From 1/7/2010 onwards, direct consumption is rewarded for all

systems smaller than 500 kWp.

** The more electricity generated is directly consumed; the higher the remuneration (the threshold value is 30% of auto-consumption).

The net benefit related to auto-consumption of PV electricity is 0.0362 €/kWh when <30% of the electricity produced is directly consumed. When >30% is

auto-consumed; the net benefit over the normal FiT is 0.08 €/kWh. This takes into account the money that is saved on the electricity bill (which is about 0.2

€/kWh).

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Further support programs

Fiscal incentive • Investment costs for commercial systems (incl. Planning and installation) can be depreciated over a 20 year period and

other costs can be considered as operations cost

• Commercial systems are VAT exempted (VAT is at 19% in Germany)

• In exceptional cases for some commercial systems which operate closely to producing or manufacturing facilities 12.5-

27.5 % of investment can be claimed as tax credit

Soft loans • KFW Program “Solarstrom Erzeugen” (No. 140) for private investors: Up to 100% invest, max €50,000, up to 10 years

with 1-2 years free of redemption or up to 20 years with up to 3 years free of redemption at nominal interest rates of 4.15-

4.45% depending on duration, except investors under direct supervision of local authorities

• KFW “ERP-Umwelt- und Energiesparprogramm” for commercial investors: 50% for SMEs, other companies up to 35% of

max. €500,000 invest (in old federal states) alternatively € 1 Mio. Invest (in new federal states), duration 10 years with 2

years free of redemption (in old federal states) alternatively 15 years with 5 years free of redemption , nominal interest

rates between 4-7% (depending on location, duration and credit risk evaluation)

• “KFW Umweltprogramm” for commercial investors: 75% of invest of max €10 mio. per Installation 96% net payment, up

to 20 years duration, with up to 3 years free of redemption, nominal interest rates between 4-7.72%

Investment

Subsidies

Investment subsidies are in place for all the market segments, except the residential one. There's is not a federal support

and subsidies are regionally regulated. More information, in German, con be found following the links:

http://premium.solarfoerderung.de/download/count.cfm?ID=112

http://www.gesetze-im-internet.de/bundesrecht/invzulg_2007/gesamt.pdf

Germany IV

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Greece I

Year Month

Rooftop Systems < 10 kW

(€/MWh)

Mainland grid > 10 kWp

(€/MWh)

Autonomous island

grids > 10 kWp

(€/MWh)

> 100KWp 1p ≤100KWp

2009February n.a

400 450 450August

5502010

February

August 392.04 441.05 441.05

2011February 372.83 419.43 419.43

August 351.01 394.88 394.88

2012February

522.5333.81 375.53 375.53

August 314.27 353.56 353.56

2013February

496.38298.38 336.23 336.23

August 281.38 316.55 316.55

2014February

471.56268.94 302.56 302.56

August 260.97 293.59 293.59

Year ‘n’ from 2015 onwards

SMC= System Marginal Cost -5% per year 1.3*SMCn-1 1.4*SMCn-1 1.4*SMCn-1

Tariff Payment 25 years 20 years

Digression rate 5 %/year from 2012 10 to 12% per year from August 2011

Inflation adjustment

Adjusted partially (25% of last

year‟s Consumer‟s Price Index)

annually

Adjusted partially (25% of last year‟s Consumer‟s Price Index) annually

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Greece II

2010 Mainland and islands

Investment subsidies

Investments subsidies were valid until January 29th 2010. For those having applied for a grant until that date, the

following apply:

According to the National Development Law, PV installations are eligible for a subsidy from 20% to 40%:

Domestic applications are not eligible

Commercial PV applications are eligible for a grant depending on the size of the company:

Small enterprises may be granted up to 40%

- Medium-sized enterprises may be granted from 30 to 40% of their total installed cost.

- Large enterprises may be granted from 20% to 40% depending on the region the PV plant is constructed in.

The lowest limit of the investment is 100.000 €.

No investment subsidies are foreseen for new applications

VAT reductionResidential customers has to pay VAT for systems up to 10kWp,

Commercial and industrial customers can benefit from VAT exemption.

Fiscal incentive

Small domestic systems are eligible for a 10% tax deduction capped at € 600 per system. In order to be eligible

for this tax deduction though, a property owner has to undergo an energy audit first.

Residential systems up to 10 KWp are also exempted from any tax on their solar generated income.

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Italy

2010 BIPV

€/kWh

BAPV

€/kWh

Non integrated

€/kWh

Feed-in tariff

1 - 3 kWp 0.470 0.422 0.384

>3 – 20 kWp 0.442 0.403 0.365

> 20 kWp 0.422 0.384 0.346

•FIT is paid over 20 years.

•There are bonuses, not cumulative, equal to a 5% premium are provided in the some specific cases:

•2% annual degression of the tariffs

•The maximum cumulative power that can be supported by the „Conto Energia‟ is 1200 MW. However, the plants that will

enter into force no later than 14 months - for private owners - and 24 months - for public owners - after the reaching of the

cap they will benefit from both the tariffs and the premium.

•The target set by the government is 3,000 MW by 2016;

Net metering The net metering is applicable to systemsup to 200 kW (industrial ground-mounted systems are not included). Net-metering

is based on the balance of the value of the energy fed into the grid and the value of the expenditures to buy/retire the energy

from the grid. This method can lead to a surplus on behalf of the system operator that will be counted as a credit, capable to

compensate possible future negative balances (credit is maintained). The price which will be applied will be an average of

the values of the national prices per area (“prezzi zonali orari”).

Sell of the

Electricity

The electricity sale is applicable to all the market segments in addition to the incentives granted to the total electricity

production (FIT). The electricity fed into the grid can be commercialized by the producers either through direct sale on IPEX

(Italian Power Exchange) or indirectly through the “dedicated” electricity intake (“ritiro dedicato”) or, otherwise, through the

“on-the-spot trading”.

Tax credits • Reduction of VAT from 20% to 10%

• Reduction in property tax that amounts to less than 4 per mille

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Italy - 3rd Conto Energia (2011-2013) (to be confirmed)

31 Dec 2010 – 30 Apr 2011 30 Apr 2011 – 31 Ago 2011 31 Ago 2011 – 31 Dec 2011

€/kwh €/kwh €/kwh

Type of application

Rooftop

Others

Rooftop

Others

Rooftop

others BIPV

(innovative)* BAPV

BIPV

(innovative)* BAPV

BIPV

(innovative)*BAPV

Nominal

Power of the

application

1≤P≤3 0.44

0.402 0.3620.44

0.391 0.3470.44

0.38 0.333

3<P≤20 0.377 0.339 0.36 0.322 0.342 0.304

20<P≤200 0.40 0.358 0.321 0.40 0.341 0.303 0.40 0.323 0.285

200<P≤1,000 0.37

0.355 0.3140.37

0.335 0.3090.37

0.314 0.266

1,000<P≤5,000 0.351 0.313 0.327 0.289 0.302 0.264

P>5,000 N/A 0.333 0.297 N/A 0.311 0.275 N/A 0.287 0.251

Degression

rate

6% year

Tariff Payment 20 years

CAP 3,000 MW by 2013 + 300 MW for innovative BIPV projects, with 14 months grace period

* Innovative BIPV project: GSE will provide guidelines within the 1st of January 2011 to precise what type of project can be considered as “innovative”

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2010 < 30 kWp 30 kWp – 1 MWp

Feed-in tariff

0.3783 €/kWh 0.3492 €/kWh

• Only for rooftop systems

• 3% annual degression of the tariffs

• FIT payment fix for 15 years

• CAP : 5 MW

Tax credits Income tax exemption for income generated from electricity sales of 1 – 4 kWp

Investment grants • For private households: 30% per installation for roof or façade systems up to 30 kWp, max €1,650,- / kWp,

duration until end of 2012

• For local authority buildings: 15% of investment costs, max. €900,- / kWp

• For companies: environmental grants of max 50% (for self-consumption purposes)

Luxembourg

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Netherlands

2009

Feed-in tariff

Power range Tariffs CAP

0.6 – 15 kWp 0.291 €/kWh

-2008: 10 MWp

-2009: 15 MWp

-2010: 20 MWp

-2011: 25 MWp

15 kWp – 100 kWp 0.383 €/kWh 5 MW

•FIT paid over 15 years but annual adjustment depending on energy production cost savings for end users

•Tariffs for 2008 will only be paid for in 2009

•Legal duration: until end of 2011

Tax credits • Asset tax exemption (normally 1.2%) for installations up to 54,223 € per year and income tax reduction of 1.3%

of invested amount

• Company tax reduction of 44% of the investment costs between 2,100 € and 111 mio €

• €199,- reduction on environmental tax for energy produced from renewable energies

Beneficial credit terms Green loans with 1 – 2 % reduced interest rates

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Portugal

2010

Feed-in Tariff

For systems <3,68 kW.

0.4 €/kWh for 8 years, then 0.24 €/kWh for 7 years.

Feed-in Tariff is paid for 15 years

Cap: 25 MW/year, 10 MW left for 2010 (September-December)

More information: http://www.apesf.pt/textos.php?id=41

Another FiT law for installations between 3,68 kW and 150 kW is going to be drafted by the parliament in the next months

and should enter into force by the end of the year.

Net metering= General regime

< 5.75 kW (25 A single-phase)

Investment subsidy

•The most recent legislation Portaria 1463/2007 of November 15th, defines the incentive system applicable to SMEs.

- acquisition of renewable equipments (Art. 12, no.1)

- states maximum incentive rate (Art. 15, no.1)

•Support level equals to 35% of the total investment. Start year 2007- End year 2013 Applicable only to SMEs to a

maximum of 250 000€ per project.

VAT Reduction

The reduction of the VAT is applicable to all the market segments in case of the purchase of systems that generate

renewable-energy-sourced electricity. The reduction is applied up to 777 EUR per year and it consist of a reduction of

9% (from 21 to 12 %).

Beneficial credit termsReduction on interest rates of 100%. Applicable only to SMEs for a maximum of 75 000€ per project loan for 5 years and

2 years capital grace period (" carência“). Started on 2007 it will end on 2013.

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2010Power plan

limit size

Tariff 2009 CAP 2009 CAP 2010 CAP 2011

Feed-in tariffs

25 years duration. Fix rate

Type I - Rooftop <20 kW2 MW

0.34 €/kWh 27 MW 30 MW 33 MW

>20 kW 0.312 €/kWh 240 MW 265 MW 292 MW

Type I – CAP 267 MW 295 MW 325 MW

Type II – Ground-mounted 10 MW 0.281 €/kWh233 MW

(133+100)

207 MW

(133+60)162 MW

Total CAP 500 502 488

Tariff and Cap

Variation

Tariffs and caps are adjusted quarterly according to demand in previous quarter:

• If at least 75% of the cap for the previous quarter is reached, rates decrease by a maximum of 2.5%, and the cap is

increased by the same amount.

• Conversely, if less than 50% of the cap is reached, rates increase and caps decrease by the same amount.

• If between 50 and 75% of the caps are reached, incentive levels and caps remain the same.

• The annual digression rate is capped at 10%. Annual caps adjust in inverse proportion to digression (e. g. If rates decrease

by 8%, caps will increase by 8%).

Tax Incentives Law 35/2006 establishes a tax rebate of 6% (2008), 4% (2009), 2% (2010) from the annual benefits of the PV system.

Spain

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2009 Power (KWp) Tariff s

Swiss Franc (€ct/kWh)

Feed-in-Tariff

Ground-based <10 0,65 (40,2)

<30 0,54 (33,4)

<100 0,51 (31,6)

>100 0,49 (30,3)

Rooftop <10 0,75 (46,4)

<30 0,65 (40,2)

<100 0,62 (38,4)

>100 0,60 (37,1)

Integrated (BIPV) <10 0,90 (55,7)

<30 0,75 (46,4)

<100 0,67 (41,2)

>100 0,62 (38,4)

Cap 16 Mio CHF. This cap will be raised to 32 Mio, as soon as the average price of fed-in solar

electricity of new installations will be lower than about 0.62 CHF. As the total cap for all renewables

has been used in the meantime, no raising of the solar cap is possible. The law has to be revised.

No changes expected before 2011.

Other information Tariff for 25 years. Tariff Digression rate for new plants of 8% from 2010. Swiss Franc

(01/09/2008): 1franc= 0.62 €

Investment

subsidies

In the following cantons: AG, AR, BS, FR (almost bailed out), SH, TG, UR, ZH, additionally in some municipalities. Mostly

capped at a few kW.

Switzerland

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UK

2010Up to 4kWp New

Up to 4kWp

retrofit4 to 10 kWp 10 to 100 kWp 100 kWp to 5 MW Standalone

Feed-in Tariff GBP EUR* GBP EUR* GBP EUR* GBP EUR* GBP EUR* GBP EUR*

April 2010->March 20110.361 0.398 0.413 0.456 0.361 0398 0.314 0.346 0.293 0.323 0.293 0.323

April 2011->March 20120.361 0.398 0.413 0.456 0.361 0.398 0.314 0.346 0.293 0.323 0.293 0.323

April 2012->March 20130.361 0.398 0.378 0.417 0.33 0.364 0.287 0.317 0.268 0.296 0.268 0.296

New refers to system integrated to new buildings

Retrofit refers to system integrated on existing buildings

Stand alone systems are conceived to feed the grid rather than being consumed on site

Tariffs are index-linked for inflation

Valid for 25 years

* 1 EUR = 0.8223 GBP Exchange rate as of 16/08/10