The sun tax has arrived in the solar energy market. Therefore, in this article we have separated information so that consumers are aware of the changes generated by the new rate.

It entered into force, last Friday (6), the “Taxation of the Sun”, name given to the law that refers to the own generation of energy through systems of solar panels connected to the grid. With this new fee in the solar segment, there will now be a charge to cover distribution costs. The law was sanctioned by former President Jair Bolsonaro last year. and met the deadline set by the Distributor Generation Legal Framework.

Understand how taxation of the sun will act in the solar energy market

In practice, since last Saturday (7th), the consumer who requests the connection of a system with solar panels to the network will have to pay a fee and also will only receive 85% of the credit for the surplus.

It is important to point out that consumers who opted for solar energy before this period will be exempt from the new taxation until 2045. Thus, the tariff exemption until the beginning of this year worked as a way to encourage the installation of solar panels, that is, the generation of solar energy.

The estimate was that this period would gain momentum through the 2703 / 22 Bill, however the PL did not receive votes in the Senate before the year-end recess. Even so, specialists in the energy sector say that the installation of solar panels remains a great advantage for those seeking good savings on their electricity bill, even with the arrival of the new charge. In practice, with the taxation of the sun, what changes is just the ttime of return on the investment made in the installation.

New charge will be 38%

The taxation of the sun will be of paramount importance for the regulation of the national energy sector. In short, it is a means of remunerating the concessionaire for its services rendered. This is because, in the case of distributed generation, the distribution network acts as a form of battery for those who have solar panels.

Finally, the charge will be up to 38% on top of the amount of energy thrown into the network, and the application of this percentage will be gradual until 2028. In 2023, this application is 15%, equivalent to a charge of 5,7 %.

Rafael Castro, specialist in the sector, says that the main benefit of the Law, which came into force this year, is the legal security for the solar energy segment. However, the legal framework raised several doubts about the impact this would have on those who already use solar energy or those who plan to use it. 

Expert explains how the new charge will work

According to Rafael, although the term taxation of the sun has become popular, it is not correct, considering that the law is not related to taxes. However, there will be changes in the way surplus generation is valued.

For those who already have a solar energy system, the exemption until 2045 is guaranteed, but if the system is expanded after the deadline, the new charging rule will be added on top of the new solar panels added. For those who plan to install solar energy in 2023, the law defines a transition period, in which each year the consumer will pay a greater part of the distribution fee on top of what he injects into the electrical grid, as mentioned earlier.

Solar generation has become one of the main sources of energy in the country, especially in the state of Minas Gerais, which only last year reached the mark of 4 GW of generation, according to Aneel data.