Commercial Solar in 2026: ITC + MACRS Still Delivers 5-Year Payback

The commercial 30% Investment Tax Credit (Section 48) remains intact through at least 2032. Stack it with 5-year MACRS accelerated depreciation and Texas businesses are still seeing 5-7 year paybacks — sometimes shorter with bonus depreciation.

The full incentive stack

• 30% Federal ITC — direct reduction of federal tax liability
• MACRS 5-year depreciation — recover ~85% of remaining cost basis over 5 years
• 60% Bonus depreciation (2026) — front-load depreciation in year 1
• Texas no-income-tax advantage — federal deductions pass through cleanly

Typical commercial project economics

For a $500,000 commercial solar project, after stacking ITC + bonus depreciation + year 1-5 MACRS, typical effective net cost drops to roughly $225,000-$275,000. Combined with $60,000-$90,000 in annual electric savings, payback is often under 6 years.