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Subsidy Guide 2026: All Federal and Cantonal Programmes for Businesses

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

Financing & Subsidies Updated: By Alexander Brendlin, Co-Founder & Managing Director

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 can be combined with cantonal programmes; for winter-strong systems the Winterstrombonus is an alternative to the tilt angle bonus. The GREIV application can be filed before or after construction. Filing early secures your place on the waiting list and the assurance before you build.

Key Takeaways

7 min read
  1. GREIV for large systems from 100 kWpThe 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.
  2. Cantonal subsidies can be stackedFederal 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.
  3. File the application earlyThe GREIV application can be filed before or after construction. Filing early secures your place on the waiting list and the assurance before you build.
  4. Winterstrombonus from 2026 for facade-integrated systemsNew since 1 January 2026: systems from 100 kWp with more than 500 kWh/kW of winter production receive a bonus that is an alternative to the tilt angle bonus. Particularly relevant for vertical and steeply tilted PV installations.

The Mantelerlass, the Electricity Act package, has changed federal support for commercial photovoltaics: most changes have applied since January 2025, the new purchase and remuneration obligation (Art. 15 EnG) since January 2026. 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), 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. GREIV can be combined with self-consumption, 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): System parts tilted at 75 degrees or more receive the tilt angle bonus: +CHF 400/kW if they are integrated (BIPV), +CHF 200/kW if they are attached or free-standing. The mounting type sets the rate; the same system part never gets both. Systems from 100 kWp over a permanent, previously uncovered car park also receive the parking area bonus of +CHF 250/kW. The bonuses are added to the output-based contribution (EnFV, Annex 2.1 item 2.7).

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 (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 a Winterstrombonus instead of the tilt angle bonus: per kW CHF 2.50 with or CHF 3.50 without self-consumption for each kWh/kW above the threshold, paid once after the third full winter half-year. The Federal Council introduced it with the EnFV amendment of 26 November 2025 (AS 2025 830); it supersedes the altitude bonus. The Winterstrombonus is aimed explicitly at alpine sites and at facade and steeply tilted systems facing south-west or south-east. For a closer look at the Winterstrombonus and the technology that reaches it, read our article on the Winterstrombonus and 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). 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).
  • 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, at CHF 2.50 (with self-consumption) or CHF 3.50 (without) per kW and kWh/kW of additional yield, not on top of the tilt angle bonus (EnFV, Art. 38 para. 1quater and Annex 2.1).
  • 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). 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. An increase of CHF 40 per kW for systems below 30 kW from 1 April 2027 is in consultation, with the Federal Council’s decision planned for November 2026 (Federal Council press release of 15 April 2026). 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 counts for more than the subsidy; the mechanism is explained in the article Electricity market 2026 and dynamic tariffs.

Cantonal subsidies: the programmes that matter most

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, 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

File the GREIV application with Pronovo

The GREIV application can be filed before or after construction. Filing early secures your place on the waiting list and the assurance before you build.

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).

Submit the completion documents after commissioning

Once the installation is complete, the commissioning report, metering setup, grid connection documentation and photos are submitted. Commissioning must be reported to Pronovo within 3 months. If the notice is late, Pronovo can revoke the assurance.

Wait for the review

Pronovo reviews all documents. The review takes several months for standard and large systems (GREIV) alike. Queries from Pronovo are normal and no sign of a problem.

Payout after approval

After a positive review decision, the one-off payment is made directly to the account specified.

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.