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Ductless Heat Pump

Ductless Heat Pumpssometimes called mini-split heat pumps, provide energy efficient heating and cooling without ductwork. Ductless heat pumps are an efficient option for homes with baseboard heating.

For homes that do have ductwork, other air-source ducted heat pumps can use the existing infrastructure.

​Certain ductless heat pump systems installed in your Oregon home may be eligible for a Residential Energy Tax Credit.

RET​C Qualifications

An installed ductless heat pump must meet certain qualifications to earn a Residential Energy Tax Credit​, valued at 50 percent of the cost of the device, up to $1,300. See the Rate Chart​ for more information.

Complete qualifications and instructions are outlined in the RETC Application.

Qualified ductless heat pumps must:

  • ​Have a variable speed compressor, which makes heating and cooling air more efficient.
  • Be installed by a technician that has completed factory-sponsored training within the last five years.​
  • Be listed in the Air-Conditioning, Heating, and Refrigeration Institute (AHRI) Directory of Certified Product Performance, with a Heating Seasonal Performance Factor of 10.0 or greater. Ask your installer to verify that your selected heat pump meets these qualifications.

RETC Program Sunset

The RETC program ended on December 31, 2017. 

To qualify for a 2017 tax credit:
  • RETC devices must have been purchased by December 31, 2017;
  • Devices must be operational by April 1, 2018; and
  • ODOE must receive your application no later than June 1, 2018.
If you plan to transfer your tax credit, ODOE must receive the pass-through application on or before June 1, 2018. Please review the RETC Administrative Rules for more information about program eligibility and requirements.


Ask your installing technician to complete sections 2 and 3 of the RETC application for ductless heat pumps, and provide you with a copy of the AHRI certificate of product rating.

Complete the rest of the application, listing all other incentives you are receiving​. Send the application and AHRI certificate to us with a copy of your receipt listing the date, installer’s name, make and model of your equipment, and the price you paid (minus labor and permits).


RETC Application for Premium Efficiency Ductless Heat Pumps
(instructions and application)

Other federal, local, or utility programs may also offer incentives .

2016/17 Ductle​ss Heat Pump RETC Application​​​
2017 RETC Rate Chart ​​​​​​​​​​​​​

2016 RETC Rate Chart ​​​​​​​​​

​​​​​​​​​​​​​​​​​​ RETC Administrative Rules​​​​​​

​​​​​​​​​​​​​​ Incentives Ending in 2017 ​​​​​

​Contact the RETC Team: