Income from the generation of electricity from renewable energy sources is not deemed taxable by taxpayers. This electricity from renewable sources is thus promoted through an exemption from tax on income from renewable energy (§ 4 Clause. 1 Letter e and § 19 Cl. 1 Letter d Act No. 586/1992 Coll.).

Tax relief is therefore provided in the form of exemption from income tax in the year in which the system is put into operation for the first time and in the immediately following five years (§ 4 Clause. 1 Letter e and § 19 Cl. 1 Letter d Act No. 586/1992 Coll.). The income tax rate for natural citizens is 15% (§ 16 of Act No. 586/1992 Coll.), and is 20% for legal entities (§ 21 of Act No. 586/1992 Coll.).