Wind Energy Production Tax


Wind Energy Production Tax is the tax on the energy produced by means of a wind energy conversion system. 

A wind energy conversion system (WECS) is any device that converts wind energy to a usable form of energy. 

The Wind Energy Production Tax rate varies, based on the combined nameplate capacity of the WECS being taxed. This table shows the tax rates in megawatt (MW) hour. 

Type of WECSNameplate CapacityTax Per MW Hour
Large ScaleOver 12$1.20
Medium ScaleBetween 2 and 12$0.36
Small Scale2 and under$0.12

The Wind Energy Production Tax applies to WECS installed after January 2, 1999, unless the system is exempt from the tax. These WECS are exempt from the Energy Production Tax: 

  • WECS with a nameplate capacity of 0.25 megawatts or less 
  • WECS owned by a municipality and with a nameplate capacity of 2 MW or less 


If you have questions, email us at or call 651-556-6091. 

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