Tax and SARS knowledge base
Can individuals still claim the solar-panel tax rebate?
Can an individual still claim the household solar-panel tax rebate in 2026?
Last reviewed:
Direct answer
No new household claim is available for panels first brought into use in 2026. The section 6C individual solar-energy tax credit was a temporary measure for new and unused solar photovoltaic panels acquired and brought into use from 1 March 2023 to 29 February 2024.
The credit was 25% of the qualifying panel cost, capped at R15,000. Inverters, batteries and supporting structures did not qualify for that temporary individual credit.
What this means in practice
An individual cannot move a 2026 installation into the old credit by relying on an earlier quote, deposit or purchase date. The panels had to meet the statutory requirements and be brought into use during the qualifying period.
This does not decide whether solar equipment used in a genuine trade can qualify for an ordinary business capital allowance. A business-use claim follows different provisions and evidence, and private use must be excluded.
Step-by-step
- Identify the date each panel was first brought into use.
- Separate panel costs from batteries, inverters and installation components.
- Check whether a historic 2024 claim was correctly made and assessed.
- Do not claim the expired section 6C credit for a 2026 installation.
- If equipment is used in a trade, test the current business allowance rules separately.
- Keep invoices and commissioning evidence for any valid claim.
Documents and records to keep
- Supplier invoices and proof of payment.
- Electrical compliance and commissioning certificates.
- Panel specifications and serial numbers.
- Historic ITR12 or IRP6 and assessment.
- Business-use calculations where relevant.
Important limits and exceptions
The temporary business renewable-energy incentive had its own dates and rules and should not be confused with the household credit. A home-office claim does not automatically turn an entire residential system into a business asset.
When to get tailored advice
Get advice for mixed private and business use, a disputed historic credit or solar assets owned by a company or trust.