Ministry of Industry and Trade prepares an elongation of the so-called solar tax. Based on actual law, the tax is charged until end of 2013 on photovoltaic power plants commissioned during photovoltaic boom in 2009 and 2010.
The boom was caused by the previous government because of its slow response to the rapid decline in investment costs of photovoltaics. In contrast to Germany, the feed-in-tarifs (FiT) remained too high (decreased only 5 % yearly) until the end of 2010, although the Government announced its intention to reduce the FiT from 1 January 2010 already on 24 August 2009.
Actually the tax is 26 % of FiT, in fact it is retroactive reduction of FiT.
According to sources from the Ministry for following years the tax will be differentiated by individual halves years. Surprisingly the higher tax will be charged on plants commissioned in first half of 2010, in the second half of the year the tax will be lower. In the second half of 2010 the majority of photovoltaic power plants was commissioned (1295 MWp out of 1953 MWp installed since 2006). Their realization was generally started at a time when it was known government's intention to reduce the FiT. In contrast, the realization of the plants commissioned in first half of 2009 (only about 20 MWp) was generally started at a time when FiT was consistent with investment cost and no information about FiT reduction was published.