All of Utah · Tax credit
Renewable Energy Systems Tax Credit (RESTC), residential
Run by Utah Office of Energy Development
A Utah state income tax credit of 25% of the cost, up to $2,000, for a home wind, geothermal (including geothermal heat pump), hydro, biomass or solar thermal system placed in service by January 1, 2028. Rooftop solar panels installed in 2024 or later and home batteries don't qualify.
Amounts
How much you get
The credit is 25% of the eligible system cost or $2,000, whichever is less, for residential wind, geothermal, hydro, biomass or certain renewable thermal systems. It is non-refundable. Residential solar PV installed after December 31, 2023 gets no credit (earlier years had lower, declining caps).
Eligibility
Do I qualify?
You need to meet all 4 of these.
Your home is in Utah.
The system must use wind, geothermal, hydro, biomass or certain renewable thermal technology on a residential dwelling. Residential solar PV systems installed in 2024 and later, and home battery installations, are not eligible.
The residential credit is non-refundable, so it can only reduce Utah income tax you owe.
You need a TC-40E tax form from the Office of Energy Development, which it issues after you apply and pay a $15 non-refundable application fee by credit card.
What to doApply to the Office of Energy Development through its online application and pay the $15 fee to receive your TC-40E. Renewable Energy Systems Tax Credit (RESTC)
Equipment
What equipment counts
Applying
How to apply
You apply online. The credit expires for systems completed and placed in service after January 1, 2028 (HB 264, 2025 session).
- Install a qualifying system.
Wind, geothermal, hydro, biomass or certain renewable thermal systems on your home, completed and placed in service by January 1, 2028.
- Apply to the Office of Energy Development.
Use the online application linked from the RESTC page and pay the $15 non-refundable application fee by credit card.
- Receive your TC-40E.
OED sends the TC-40E tax form only after the fee is paid. Paying the fee doesn't guarantee approval.
- Claim the credit on your Utah income tax return.
Forms and instructionsRenewable Energy Systems Tax Credit flyer (Utah OED)
Questions about applying(801) 538-8682 or energytaxcredits@utah.gov
Stacking
Use it with
Your address
Next steps
Check that it covers your address. Then, if you want, ask for a contractor quote.
Is it available at your address?
Before anything else
Your quote request is in If a contractor we work with serves your ZIP, they can contact you. We take one request per person; contact us to change it.
Get an email if this program changes
We'll write if its amount, status or deadline changes. Nothing else.
FAQ
Questions
How much does Renewable Energy Systems Tax Credit (RESTC), residential pay?
The credit is 25% of the eligible system cost or $2,000, whichever is less, for residential wind, geothermal, hydro, biomass or certain renewable thermal systems. It is non-refundable. Residential solar PV installed after December 31, 2023 gets no credit (earlier years had lower, declining caps).
Do I need approval before I buy?
You need a TC-40E tax form from the Office of Energy Development, which it issues after you apply and pay a $15 non-refundable application fee by credit card. Apply to the Office of Energy Development through its online application and pay the $15 fee to receive your TC-40E.
What’s the deadline?
Deadline: N/A
Is it still available?
Yes. It was open when we last checked, on October 26, 2026.
Plain words
Words used on this page
References
Sources
This page is built from these official pages, run by the program itself.
When one of these pages changes, we re-check this page against it.
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