By Kyle Bates, proSOLAR • 9 min read • Mar 15, 2026
Commercial solar is often the fastest-payback solar investment available to Missouri businesses. The combination of the 30% ITC, MACRS accelerated depreciation, net metering, and rising utility rates produces ROI that frequently rivals any other capital investment. Here's how to model it.
Commercial solar buyers have access to incentives that residential homeowners don't. The 30% federal ITC applies to commercial systems just as it does to residential. But commercial systems also qualify for MACRS 5-year accelerated depreciation — meaning you can depreciate the full system cost over 5 years for federal tax purposes. With current bonus depreciation provisions, some buyers can deduct a significant portion of the system in year one. Combined, ITC + first-year depreciation can effectively recover 50–60% of total system cost in year one through tax benefits alone.
Missouri's net metering law applies to commercial customers up to 100 kW system capacity at retail rate. For systems larger than 100 kW, utilities negotiate avoided-cost rates. We size commercial systems to maximize net metering benefit where it makes economic sense.
The USDA Rural Energy for America Program (REAP) provid