Commercial Solar ROI Calculator — MACRS & ITC 2026
Calculate commercial solar ROI with 30% ITC and MACRS depreciation in 2026. Instant payback period for any business solar system size.
How to use this calculator
- Enter your total solar system cost in dollars.
- Adjust the system size (kW) and commercial electricity rate for your business.
- Set your peak sun hours using local data or the state selector.
- Enter your corporate tax rate — this determines the MACRS depreciation benefit.
- Your federal ITC savings, MACRS benefit, net cost and payback period appear instantly.
Understanding your results
Federal ITC (30%): Commercial solar systems qualify for the same 30% Investment Tax Credit as residential. On a $150,000 system, that is a $45,000 direct reduction in federal taxes owed — not a deduction.
MACRS accelerated depreciation: Under the Modified Accelerated Cost Recovery System, commercial solar is classified as 5-year property and qualifies for 100% bonus depreciation in year one (through 2026 under current law). This allows businesses to deduct 85% of the system cost (100% minus half of the ITC basis reduction) in the first year. At a 21% corporate tax rate, this adds roughly $27,000 in tax savings on a $150,000 system.
Combined incentives: Between the 30% ITC and MACRS bonus depreciation, a C-corporation in the 21% bracket can recover 48–52% of a commercial solar system’s cost through federal tax incentives alone in year one. S-corps, LLCs and partnerships pass these benefits through to owners.
Commercial electricity rates: Most US commercial customers pay $0.08–$0.18/kWh depending on demand charges, rate class and state. Higher rates mean faster payback — calculate with your actual blended rate from recent utility bills.
Frequently asked questions
Direct answers for US homeowners.
Related solar guides
In-depth sizing, cost, and payback articles — with state-by-state data.