MSME & commercial solar tax planning

MSME Solar Tax Benefits & Depreciation Calculator

Commercial solar doesn't get PM Surya Ghar subsidy — but it gets something residential solar can't touch: accelerated depreciation. Enter your system cost below and see the first-year deduction and illustrative tax savings.

The number this whole calculator is built on

Current Accelerated Depreciation Rate

40%

Solar power-based devices are classified as a Written Down Value (WDV) block of assets at 40% under Appendix I, Part A, Block of Assets 8(ix)(l) of the Income Tax Rules, 1962 (Rule 5, read with Section 32(1)(ii) of the Income Tax Act, 1961). This rate was reduced from 80% by the Finance Act, 2017 (effective AY 2017-18) and has remained unchanged since — it is still the operative rate for FY2026-27.

Important nuance: if the asset is put to use for less than 180 days in the financial year it is purchased, only half the normal rate (20%) can be claimed for that year — the balance carries forward on the reduced WDV in later years.

Verified via multiple 2026 tax/industry sources (Tata Power, India Briefing, Heaven Green Energy, SolarCalculators.in) citing Income Tax Rules Appendix I Part A 8(ix)(l). This is general information, not a substitute for checking the current Finance Act with your CA.

Enter your system cost — see the first-year deduction and illustrative tax savings

Depreciation & Tax Savings Calculator

Solar Depreciation Calculator

Illustrative only — not tax advice

Enter the total invoice cost of the solar system (panels, inverter, structure, installation).

First-Year Depreciation (40% WDV)
Deductible against taxable business income in Year 1
Illustrative Tax Saving @ 25%
Approx. domestic company slab (Sec. 115BAA-type)
Illustrative Tax Saving @ 30%
Approx. firm / non-concessional company slab
Year 2 Depreciation (WDV)
40% of remaining written-down value
Remaining WDV after Year 1
Carried forward for future years' depreciation
⚠ Illustrative only, not tax advice. Actual tax savings depend on your entity's total taxable income, applicable tax regime, surcharge and cess, whether the asset was used 180+ days in the year (else only 20% applies that year), and other Income Tax Act provisions. Corporate tax slabs shown (25%/30%) are simplified reference points, not a complete list of applicable rates. Please consult your Chartered Accountant before making any tax-planning decision.
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Two levers, since PM Surya Ghar subsidy doesn't apply to commercial connections

How MSMEs Actually Save on Commercial Solar

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Accelerated Depreciation

40% of system cost written off against taxable profit in year one. This is a cash tax shield that reduces the effective net cost in the first year — separate from and additional to ongoing electricity bill savings.

Tariff Arbitrage

Commercial/industrial DISCOM tariffs run higher per unit than residential slabs, so every solar unit generated offsets a costlier grid unit — faster paper payback than residential, even without any subsidy.

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This calculator is educational and illustrative only, not tax or financial advice. Consult your Chartered Accountant before making tax-planning decisions. Read full disclaimer →