Statewide · 2026

South Carolina solar incentives in 2026

The short answer · as of July 2026

South Carolina offers a 25% state income tax credit (Form TC-38) capped at $3,500 per tax year, with a lifetime cap near $35,000 and a 10-year carry-forward, plus property-tax exemption on qualifying systems of 20 kW or less and sales-tax exemption on equipment. The 30% federal residential credit expired for systems placed in service on or after 1 January 2026.

Written by , Owner & Sales Director Reviewed by Steve Morse, Owner & CEO Updated July 2026

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The main credit

The 25% state credit, and the cap nobody mentions

This is the same anywhere in South Carolina. What is usually left out is how the annual cap changes when the money actually reaches you.

South Carolina solar tax credit (Form TC-38). Not tax advice; eligibility depends on your circumstances.
RuleDetail
Credit rate25% of the installed cost of an eligible system
Annual cap$3,500 per tax year
Liability capNo more than 50% of your South Carolina tax liability in one year
Carry-forwardUp to 10 years for the unused balance
Lifetime capAround $35,000
ExpiryNone currently scheduled
How to claimForm TC-38 with your SC return for the year the system is placed in service

Worked example: how a $6,000 credit actually arrives

  • Tax year one: $3,500 claimed, assuming your state liability is at least $7,000 so the 50% rule does not bite.
  • Tax year two: the remaining $2,500 claimed under the carry-forward.
  • A larger system spreads across three returns instead of two.
  • Low state tax liability stretches it further, and if you never owe enough you may not capture the full amount at all.

This matters before you sign a loan. Financing structured around a single large first-year credit payment does not match how this credit works in South Carolina, and it catches people out.

Exemptions, and what ended

Property tax, sales tax, and the federal credit

Property tax. South Carolina exempts qualifying residential renewable energy systems of 20 kW or less from property tax, so an eligible rooftop system should not raise your assessed value. The cash value scales with local millage, so it is worth more in higher-millage counties. The 20 kW threshold is a real reason not to oversize.

Sales tax. Solar equipment is exempt from the 6% state sales tax, applied at purchase rather than claimed later.

The federal credit is gone. Section 25D gave homeowners 30% of system cost and expired for systems placed in service on or after 1 January 2026. On a typical system in this state that is over $7,000 of support that no longer exists. You can verify the position with the IRS. We flag it on every page because it is the most common piece of misinformation in South Carolina solar right now.

Commercial is different. Federal commercial provisions and depreciation may apply where the residential credit does not. We are installers, not tax advisers, so we document projects properly and route structuring questions to your CPA.

The bigger lever

What each South Carolina utility pays for exported power

People search for incentives and mean tax credits. What your utility credits you every month for 25 years matters more, and it is the single biggest difference between two otherwise identical South Carolina homes.

Positions as of July 2026. Utility terms change; confirm with your utility before deciding.
Utility Export credit Upfront rebate Notes
Dominion Energy South Carolina roughly 2.8–4.1¢ per kWh None Time-of-use export credits, about $14/month rider, November true-up at avoided cost
Duke Energy Carolinas (Upstate, York County) roughly 2.6–4¢ per kWh PowerPair at or near capacity One-for-one ended 2021. Battery bill-credit programme has remained open
Duke Energy Progress (Pee Dee, Florence) roughly 2.6–4¢ per kWh PowerPair closed late 2025 One-for-one ended 2021. Battery bill-credit programme has remained open
Santee Cooper (Grand Strand, parts of Berkeley) about 4.16¢ summer, 3.84¢ otherwise $950/kW up to $5,700 Lowest retail rate in the state, but the only real upfront rebate. Waitlisted
Electric cooperatives (Berkeley, Palmetto, Edisto, Horry, Mid-Carolina, Fairfield, York, Black River) Varies by cooperative Varies Terms are set by each cooperative and must be confirmed per address

The practical consequence everywhere in South Carolina: a kilowatt-hour you use as you generate it is worth roughly three to five times one you export. That is why we size systems to your consumption rather than to your roof area.

South Carolina incentives FAQ

Straight answers on SC solar incentives

What solar incentives does South Carolina offer in 2026?

A 25% state income tax credit on Form TC-38, capped at $3,500 per tax year with a lifetime cap near $35,000 and a 10-year carry-forward. Qualifying residential systems of 20 kW or less are exempt from property tax, and solar equipment is exempt from the 6% state sales tax. The 30% federal residential credit expired for systems placed in service on or after January 1, 2026.

Is the 30% federal solar tax credit still available in South Carolina?

No. The federal Residential Clean Energy Credit under Section 25D expired for systems placed in service on or after January 1, 2026. A great many pages and quotes still apply it. If a quote you are comparing includes 30% federal, that quote is out of date by several thousand dollars.

How does the $3,500 annual cap on the South Carolina credit work?

The credit is 25% of installed cost, but you can only claim $3,500 in any one tax year, and no more than 50% of your state tax liability. The unused balance carries forward for up to 10 years. So a system whose 25% credit is $6,000 is claimed as $3,500 in year one and $2,500 in year two, not as a single payment.

How do I claim the South Carolina solar tax credit?

File Form TC-38 with your South Carolina income tax return for the year the system is placed in service, and keep your final invoice and commissioning documentation. Because the credit is non-refundable and capped annually, the amount you actually capture depends on your state tax liability. Confirm your own position with a tax professional.

Do any South Carolina utilities offer a solar rebate?

Santee Cooper runs a rebate of $950 per kW up to $5,700, requiring a NABCEP-certified crew and Trade Ally participation, capped at 6 kW-AC per meter and funded annually with a waitlist. Duke has run PowerPair for solar plus battery, but Progress territory closed to new applications in late 2025 and Carolinas has been at or near capacity. Dominion Energy South Carolina runs no upfront residential rebate.

Did net metering end in South Carolina?

One-for-one net metering closed to new residential systems. Dominion moved new customers to Solar Choice from January 1, 2026, crediting exports on a time-of-use basis at roughly 2.8 to 4.1¢ per kWh with a monthly rider. Duke ended one-for-one in 2021 and credits roughly 2.6 to 4¢. Santee Cooper credits about 3.84 to 4.16¢. Cooperatives and municipal utilities set their own terms.

Read first

Incentive and financing guides

What the current rules allow, and how to check whether a proposal has applied them correctly.

All South Carolina solar guides Solar learning hub

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