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Selling Solar Electricity Back to the Grid in Ireland: Clean Export Guarantee, NC6 and Tax (2026)

How Irish households get paid for exported solar: the Clean Export Guarantee, the ESB Networks NC6 notification, smart meters and deemed export, how much you might earn, and the tax-free allowance per person.

SM Samuel Mario Pop AchimFounder & editor Updated 4 min read

When your panels produce more than the house is using, the surplus flows out to the grid — and you can be paid for it. This guide covers what has to be in place before the payments start, how to estimate what you’ll earn, the tax position, and why exported units are usually worth less than the ones you use yourself.

Step 1: get the system registered with ESB Networks

Before a micro-generator connects to the grid, ESB Networks must be notified on the NC6 form under its “inform and fit” process. This covers typical home systems: up to 6 kVA on a single-phase supply (most houses) or 11 kVA on three-phase.

  • Your installer normally completes and submits the NC6, because it asks for technical details of the inverter and protection settings.
  • Ask for a copy of the submitted form for your records.
  • Without a valid NC6 notification you are not eligible for export payments.
  • If panels were fitted without one, ESB Networks has a retrospective registration route; a registered installer can complete it for you.
Electricity transmission pylons and overhead power lines.

Step 2: measuring what you export

Exports are recorded by a smart meter, which measures electricity flowing both ways. Where a home doesn’t yet have one, ESB Networks can use a deemed export calculation — an estimate based on the size of the system — until metered data is available. Your supplier then applies the export credit to your bill.

Step 3: choose a supplier and export rate

Each supplier sets its own CEG rate, so the payment per exported unit varies. When comparing suppliers, look at both numbers together: the import unit rate you pay and the export rate you’re paid. A high export rate attached to a poor import rate can leave you worse off. See switching electricity supplier.

How much might you earn?

Hypothetical figures to show the method — use your installer’s estimate and your supplier’s rate:

AssumptionValue
System4 kWp
Annual generation3,600 kWh
Share used in the home40% → 1,440 kWh
Exported60% → 2,160 kWh
Export rateAnnual export income
10c per kWh€216
15c per kWh€324
20c per kWh€432

Compare that with the value of the 1,440 kWh used directly: at an import rate of 30c, those units avoid €432 of purchases. The same panels, the same sunshine — but each self-used unit is worth twice an exported unit at a 15c export rate. That’s why shifting usage into daylight hours, or diverting surplus to hot water, often beats exporting. We compare those options in export or hot water?

The tax position

Under Revenue’s current guidance for micro-generation:

  • Up to €400 a year of profit from exported electricity is exempt from income tax, USC and PRSI.
  • The exemption applies to each individual named on the electricity bill for their main residence — two people named on the bill can each use it.
  • It covers generation from 1 January 2022 to 31 December 2028.
  • Profit above the exempt amount must be declared.
  • Budget 2027 announced an increase to €600; it applies only once enacted, so check Revenue for the date.

In the example above, export income stays under €400 at 10c and 15c. At 20c it reaches €432: with one person named on the bill, €32 would sit above the current exempt amount; with two named people it would not.

Common problems and fixes

  • No export credit on the bill: check the NC6 was submitted and that the supplier has your export registered.
  • Panels installed years ago without registration: use the retrospective registration route through a registered installer.
  • Export credit looks low: compare it against the deemed or metered export figure, and compare your supplier’s export rate with others.

Frequently asked questions

01Do I get paid for solar electricity I export in Ireland?
Yes. Under the Clean Export Guarantee (CEG) your electricity supplier pays you for surplus electricity you export. Each supplier sets its own export rate, so compare them as you would compare unit rates.
02What do I need to get paid?
The system must be notified to ESB Networks using the NC6 form (normally done by your installer), and your supplier then credits exports on your bill. Exports are measured by a smart meter; where one isn't yet in place, ESB Networks can use a deemed export calculation.
03Is the export income taxed?
Under current Revenue guidance, up to €400 a year of micro-generation profit is exempt from income tax, USC and PRSI for each individual named on the electricity bill of their main residence, for generation from 2022 to the end of 2028. Budget 2027 announced an increase to €600, which needs to be enacted before it applies.
04Is it better to export or use my own solar?
Usually it is better to use it. A unit you use avoids buying one at your full import rate, while a unit you export earns the lower export rate. Export income is a useful extra rather than the main source of value.

Sources

  1. 1 ESB Networks — What is micro-generation esbnetworks.ie
  2. 2 ESB Networks — Deemed export calculation esbnetworks.ie
  3. 3 Revenue — Exemption of certain profits from micro-generation (Tax and Duty Manual 07-01-44) revenue.ie
  4. 4 CRU — Commission for Regulation of Utilities cru.ie

Grant amounts and prices change. We check figures against official sources, but always confirm current details with SEAI before making a decision.

Put the guide into practice

Run your own numbers before you decide.

Examples are estimates, not surveyed prices or guaranteed savings.

How we use sources and correct errors

SM

Written & reviewed by

Samuel Mario Pop Achim

Founder & editor

Samuel Mario Pop Achim is the founder and editor of Irish Home Energy. He researches home energy choices for households in Ireland. His guides distinguish official scheme conditions from illustrative calculations and are not a substitute for a qualified assessment.

Last reviewed & updated 9 October 2026. Our methods

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