Residential Solar and Wind Energy Systems Tax Credit (Arizona)

From Open Energy Information


Last modified on February 12, 2015.

Financial Incentive Program

Place Arizona

Name Residential Solar and Wind Energy Systems Tax Credit
Incentive Type Personal Tax Credit
Applicable Sector Residential
Eligible Technologies Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Photovoltaics, Wind, Solar Pool Heating, Daylighting
Active Incentive Yes
Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 25%
Carryover Provisions Excess credit may be carried forward for up to five years

Eligible System Size Not specified
Equipment Requirements System must be new and in compliance with all applicable performance and safety standards; must carry a minimum 2-yr warranty on collectors, heat exchangers, and storage units; other equipment and installation must carry a minimum 1-yr warranty.
Start Date 1995-01-01

Maximum Incentive 1,000 maximum credit per residence, regardless of number of energy devices installed

Program Administrator AZ Department of Revenue

References DSIREDatabase of State Incentives for Renewables and Efficiency[1]


Arizona's Solar Energy Credit is available to individual taxpayers who install a solar or wind energy device at the taxpayer's Arizona residence. The credit is allowed against the taxpayer's personal income tax in the amount of 25% of the cost of a solar or wind energy device, with a $1,000 maximum allowable limit, regardless of the number of energy devices installed. The credit is claimed in the year of installation. If the amount of the credit exceeds a taxpayer’s liability in a certain year, the unused portion of the credit may be carried forward for up to five years. Taxpayers who lease a system or enter into a power purchase agreement with a third party who owns the system are not eligible to receive the credit (see ITR 13-4 for more information).

Qualifying technologies include solar domestic water heating systems, solar swimming pool and spa heating systems, photovoltaic systems, photovoltaic phones and street lights, passive solar building systems (trombe walls, thermal mass, etc.), solar daylighting systems (excluding conventional skylights), wind turbines, and pumps powered by wind.

Click the links below to access the relevant 2013 tax form and instructions (2014 forms will be available online in January 2015):

Incentive Contact

Contact Name Taxpayer Assistance
Department Arizona Department of Revenue
Division Individual and Corporate Income Tax
Address 1600 W. Monroe
Place Phoenix, Arizona
Zip/Postal Code 85007
Phone (602) 255-3381
Phone 2 (800) 352-4090


Authorities (Please contact the if there are any file problems.)

Authority 1: A.R.S. § 43-1083
Date Effective 1995-01-01

  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


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