GeoComfort Blog

Guide to the 26% U.S. Federal Tax Credit for Residential Geothermal Systems

Written by Carley Fletcher | Jan 7, 2020 5:53:22 PM

*Due to the recent changes of the Inflation Reduction Act (2022), the information below is no longer completely accurate. The geothermal tax credit was increased to 30% until 2032. Click here for the most recent information on the geothermal tax credit.

There is a 26% Federal Tax Credit available for residential geothermal heat pumps (and a 10% tax credit for commercial geothermal heat pumps) that meet the ENERGY STAR requirements. If you're considering whether or not you can afford a geothermal heat pump, let us help you design your system to project the payback period with the tax credit included. And, while the tax credit lowers the upfront cost of geothermal, don't forget there is financing available, too.

Frequently Asked Questions About the Residential Geothermal Heat Pump Tax Credit:

Can I claim the tax credit if I install a qualified geothermal heat pump in my existing home?

You can! The tax credit applies to existing residential installations as well as new construction.

What are the basic details of the residential geothermal heat pump tax credit?

The tax credit is equal to 26% of the total system cost, including equipment, labor, piping etc., for geothermal equipment that meets ENERGY STAR requirements at the time of installation. Primary residency is not required to be eligible for the tax credit, but the system must be installed in a home owned by the tax payer and located in the U.S.

Can the tax credit be claimed with other energy efficiency upgrades like solar?

The tax credit can be combined with other energy efficiency upgrade credits, including solar and wind tax credits, and it can be used to offset Alternative Minimum Tax (AMT). There is no cap to the tax credit or limit on the number of times the credit can be claimed, so if the taxpayer has more than one home, the credit can be claimed for each home where geothermal equipment is installed.

Will this tax credit always be available?

At this time, no. The tax credit will phaseout over the next few years:

  • 26% tax credit for systems placed in service from January 1, 2021 until December 31, 2022
  • 22% tax credit for systems placed in service from January 1, 2023 until December 31, 2023
  • The tax credit is up for renewal on January 1, 2024

Why should you care about the tax credit?

This means a lower fixed cost of living, lower utility bills, lower energy usage, and unbelievable savings with an upfront discount. This is geothermal made better.

To learn more about the residential geothermal federal tax credit, download our full guide.