# Subsidy Guide 2026: All Federal and Cantonal Programmes for Businesses

Subsidies for commercial PV systems in 2026 come from three levels: the federal Einmalvergütung (one-off payment) with GREIV from 100 kWp, KLEIV and HEIV; cantonal programmes such as Lucerne, Graubünden, Basel-Stadt and Thurgau; and tax deductions. Federal bonuses of CHF 200-400/kW and the Winterstrombonus from 2026 can be combined. Registration in the Pronovo portal before construction starts is mandatory, otherwise the subsidy entitlement lapses.

Photovoltaic subsidies 2026: GREIV, KLEIV, HEIV, cantonal programmes and tax deductions for commercial solar systems. The complete guide with application process.

Kanonische Seite: https://www.ampere-dynamic.ch/en/knowledge/subsidy-guide-2026/
Veröffentlicht: 2026-01-07

**Key Takeaways**

- **GREIV for large systems from 100 kWp:** The grosse Einmalvergütung (GREIV) is the central subsidy programme for commercial PV systems from 100 kWp up to 50 MWp. The amount is calculated individually in the Pronovo tariff calculator.
- **Cantonal subsidies can be stacked:** Federal EIV and cantonal programmes can usually be combined. Cantons such as Lucerne, Graubünden and Basel-Stadt add substantial top-ups that raise the total considerably.
- **Apply before construction starts, without exception:** Whoever submits the GREIV application after construction has started loses the entitlement. Registration in the Pronovo portal must precede the first ground-breaking.
- **Winterstrombonus from 2026 for facade-integrated systems:** New since 1 January 2026: systems from 100 kWp with more than 500 kWh/kW of winter production receive an additional bonus. Particularly relevant for vertical and steeply tilted PV installations.

Federal support for commercial photovoltaics was restructured from the ground up by the Mantelerlass, the Electricity Act package in force since January 2025. This guide is written for businesses planning systems from 100 kWp, the scale typical of industry, commerce and logistics. Micro systems below 30 kWp and pure feed-in projects follow other programmes and are not the subject here.

## Federal subsidies: GREIV, KLEIV, HEIV and the Winterstrombonus

**[GREIV (grosse Einmalvergütung)](https://www.ampere-dynamic.ch/en/knowledge/glossary/einmalverguetung/)**, the large-scale one-off payment, is the primary subsidy instrument for commercial systems from 100 kWp up to 50 MWp. The amount is calculated individually from system type, capacity and commissioning date. For a figure you can plan with, use the [Pronovo tariff calculator](https://pronovo.ch/de/services/tarifrechner/). GREIV can be combined with [self-consumption](https://www.ampere-dynamic.ch/en/knowledge/glossary/eigenverbrauch/), partial feed-in and ZEV models.

**KLEIV (kleine Einmalvergütung)**, the small-scale one-off payment, applies to systems between 2 and 99.99 kWp. For attached and free-standing systems the base rates are around CHF 360/kWp (2-30 kWp) and CHF 300/kWp (30-99.99 kWp). The bonuses introduced in January 2025 come on top.

**Bonus structure (from 1 January 2025):** Every system from 2 kWp qualifies for an integration bonus (CHF 400/kW for BIPV facade integration) and a mounting bonus (CHF 200/kW for attached and free-standing systems). Carport canopies from 100 kWp receive a further CHF 250/kW. These bonuses are added to the base payment. They are cumulative, not alternatives, wherever the system category applies.

**HEIV (hohe Einmalvergütung)**, the high one-off payment, is aimed at systems of 2-150 kWp that feed their entire output into the grid for 15 years. The rate can reach 60% of the reference system costs (around CHF 450/kWp). This option is relevant for investors, agricultural buildings or carport canopies with no meaningful on-site consumption.

**[Winterstrombonus](https://www.ampere-dynamic.ch/en/knowledge/glossary/winterstrombonus/) (from 1 January 2026):** New for systems commissioned from 2026: installations from 100 kWp that produce more than 500 kWh per kW during the winter half-year (1 October to 31 March) receive an additional bonus. It is aimed explicitly at alpine sites and at facade and steeply tilted systems facing south-west or south-east. The specific amount comes from the Pronovo tariff calculator. For a closer look at the Winterstrombonus and the technology that reaches it, read our article on the [Winterstrombonus and vertical PV](https://www.ampere-dynamic.ch/en/knowledge/winterstrombonus-vertical-pv/).

## Photovoltaic one-off remuneration 2026: what applies this year

The rates of the one-off remuneration are set by the Federal Council in the Energy Promotion Ordinance (EnFV) and implemented by Pronovo; for systems from 100 kWp, the following applies in 2026.

- **GREIV, capped at 30 percent.** The large one-off remuneration is calculated per project and amounts to at most 30 percent of the investment costs of a reference system; Pronovo does not publish a fixed capacity contribution per kW for systems above 100 kW ([Pronovo, FAQ on the one-off remuneration](https://pronovo.ch/de/foerderung/photovoltaik/haeufige-fragen/)). Since 1 April 2025, large systems have also benefited from the higher rate for integrated systems, while the capacity contribution from 100 kW was cut by CHF 20 per kW ([Pronovo, changes to the one-off remuneration](https://pronovo.ch/de/foerderinstrumente/neuerungen-einmalverguetung-photovoltaik/)).
- **Bonuses 2026.** Tilt angle bonus from 75 degrees: CHF 400 per kW for integrated, CHF 200 per kW for attached and free-standing system parts; parking area bonus of CHF 250 per kW from 100 kW on previously uncovered parking spaces; Winterstrombonus for systems from 100 kW commissioned from 1 January 2026 that produce more than 500 kWh per kW in the winter half-year, with different rates for systems with and without self-consumption (Pronovo, FAQ).
- **Auctions for full feed-in plants.** Systems from 150 kW without self-consumption no longer receive the one-off remuneration at a tariff in 2026 but through four auction rounds on 1 February, 1 May, 1 August and 1 November, either as HEIV in CHF per kW (up to 60 percent of the reference costs) or as a sliding market premium in Rp./kWh over 20 years; participation fee CHF 300 per bid ([Pronovo, PV auctions](https://pronovo.ch/de/foerderung/photovoltaik/auktionen/)). For industrial businesses with self-consumption, GREIV remains the route.

**Outlook 2027.** No change to the one-off remuneration itself has been decided for 2027. What changes is the remuneration for fed-in electricity: from 1 January 2027 it follows the hourly day-ahead spot price in the hour of feed-in, and the minimum remuneration is paid as a quarterly difference payment under Art. 12a EnV (Federal Council decision of 27 May 2026, AS 2026 298). For the profitability calculation of a system applied for in 2026 and commissioned in 2027, [self-consumption](https://www.ampere-dynamic.ch/en/knowledge/glossary/eigenverbrauch/) counts for more than the subsidy; the mechanism is explained in the article [Electricity market 2026 and dynamic tariffs](https://www.ampere-dynamic.ch/en/knowledge/electricity-market-2026-dynamic-tariffs/).

## Cantonal subsidies: the programmes that matter most

> **Four cantons with particularly strong top-up subsidies**
>
> **Lucerne:** 20% supplement on the federal EIV plus CHF 100/m² for steep systems (>= 75 degrees). Particularly attractive for facade and pitched-roof combinations.
>
> **Graubünden:** CHF 300/kWp for vertical and facade-integrated systems, one of the most generous cantonal schemes in Switzerland.
>
> **Basel-Stadt:** CHF 100/m² for rooftop systems combined with a renovation, CHF 140/m² for facade PV (Solaroffensive via IWB).
>
> **Thurgau:** CHF 1'000 flat-rate subsidy for battery storage from 10 kWh (relaunched for 2026), relevant for combined PV and storage projects.

Beyond these four cantons, further programmes offer substantial advantages:

**Zurich:** No general cantonal programme per kWp. The City of Zurich (EWZ) runs its own programmes with base contributions, performance bonuses and a bonus for combining PV with green roofs. In addition, the PV investment on an existing building can be deducted as a value-maintenance cost (property taxation).

**Aargau:** An annual budget of CHF 700'000 for large systems from around 100 kWp, each assessed individually. The funds are limited and allocated in order of submission. Submitting at the start of the year is advisable.

A complete overview of all 26 cantons is available at [energiefranken.ch](https://energiefranken.ch), the federal platform for subsidy searches by postcode. We recommend this search as the first step before planning an application.

## The application process, step by step

**The path to the subsidy payout**

1. **Register the project in the Pronovo portal (BEFORE construction starts)** — Registration at mein.pronovo.ch must take place before the first ground-breaking. Late registrations are not accepted. You receive a project number that serves as the reference for every further step.
2. **Compile the construction documentation** — Planner, electrician and project management deliver the technical documentation: system layout, component list, orientation and tilt, expected annual production, and evidence for the bonus categories used (BIPV, carport and so on).
3. **Submit the completion documents after commissioning** — Once the installation is complete, the commissioning report, metering setup, grid connection documentation and photos are submitted. The deadline is usually 6 months after commissioning.
4. **Wait for the review** — Pronovo reviews all documents. For standard systems this takes several months. Large systems (GREIV) can require up to 24 months of review. Queries from Pronovo are normal and no sign of a problem.
5. **Payout after approval** — After a positive review decision, the one-off payment is made directly to the account specified. There is no waiting list for the EIV, unlike the former feed-in tariff system (EVS).

## Tax treatment for business properties

PV systems on business properties (business assets) are tax-deductible. As depreciable fixed assets they are written off over their useful life. Most cantons permit accelerated depreciation where there is an operational justification. EIV subsidies reduce the depreciable asset value.

**Bern and Zurich** have applied the net principle since 2024 and 2023 respectively: investments in PV systems are fully deductible in the year of investment (value maintenance on business properties). **Aargau** applies the gross principle but excludes unconsumed self-generated electricity from taxable income. The exact treatment depends on the canton and the accounting structure. We recommend consulting a tax adviser before the project starts.

VAT (8.1%) is recoverable for businesses entitled to deduct input tax. EIV subsidies are not subject to VAT, but they reduce the proportional input tax deduction.