We present learning curves for solid oxide fuel cells (SOFCs) and combined heat and power (CHP) SOFC systems with an electric capacity between 1 and 250 kW. On the basis of the cost breakdown of production cost data from fuel cell manufacturers, we developed a bottom-up model that allows for determining overall manufacturing costs from their respective cost components, among which material, energy, labor, and capital charges. The results obtained from our model prove to deviate by at most 13% from total cost figures quoted in the literature. For the early pilot stage of development, we find for SOFC manufacturing a learning rate between 14% and 17%, and for total SOFC system fabrication between 16% and 19%. We argue that the corresponding cost reductions result largely from learning-by-searching effects (R&D) rather than learning-by-doing. When considering a longer time frame that includes the early commercial production stage, we find learning rates between 14% and 39%, which represent a mix of phenomena such as learning-by-doing, learning-by-searching, economies-of-scale and automation.