Section 12B Solar Tax Allowance: What SMMEs Can Claim in 2026

Section 12B still allows a 100% year-one write-off for rooftop solar PV systems.

Written by Site Admin

📅 Published 15 Apr 2026

🔄 Updated 02 Jun 2026

⏱️ Read time 1 min

👁️ Views 87

🏷️ Category Energy

Section 12BA expired in 2025, but Section 12B remains and lets SMMEs deduct the full cost of qualifying solar PV systems in year one.

Written by Site Admin

Editor and researcher at SassaPortal. Tracks SASSA grants, student funding, and SMME programmes — and writes the kind of plain-English explainers we wish we'd had when applying ourselves.