SMART 3.0April 2026 · 7 min read
SMART Solar Program Massachusetts 2026:
Rates, Eligibility & Complete Guide
What Is SMART 3.0?
SMART (Solar Massachusetts Renewable Target) is Massachusetts' solar incentive program that pays solar owners a fixed rate per kWh generated for 20 years. Unlike net metering, SMART is a separate payment made directly by your electric utility — it doesn't show up as a bill credit but as a check (or ACH) payment.
After the expiration of the federal Investment Tax Credit (ITC) for residential solar in December 2025, SMART is now the primary federal/state financial incentive for Massachusetts solar installations. The state solar tax credit (15%, max $1,000) and sales tax exemption (6.25%) remain in effect.
2026 SMART Rates by Utility
This is the most important thing to know: SMART rates differ by utility. Cape Light Compact pays more than National Grid. Your utility is determined by your ZIP code.
| Utility | Standard Rate | Income Eligible (2×) | Battery Adder | Service Territory |
|---|
| Eversource | $0.030/kWh | $0.060/kWh | +$0.040/kWh | Eastern MA, North Shore, South Shore, Springfield |
| National Grid | $0.025/kWh | $0.050/kWh | +$0.040/kWh | Central MA, Worcester, Fall River, New Bedford |
| Cape Light Compact | $0.034/kWh | $0.068/kWh | +$0.040/kWh | Cape Cod, Martha's Vineyard |
| Unitil | $0.026/kWh | $0.052/kWh | +$0.040/kWh | Fitchburg, Gardner, NH border |
Rates shown are approximate Tranche 5 base compensation factors. Actual rates are set at the time of application. Income-eligible adder = 100% of base rate (doubles the payment).
20-Year Income Projection Example
For an 8 kW system on an Eversource property in eastern Massachusetts with minimal shading:
Annual production (8kW × 1,200 kWh/kW)9,600 kWh
SMART payment — standard ($0.030/kWh × 9,600)$288/year
SMART payment — income eligible ($0.060/kWh)$576/year
20-year SMART total — standard$5,760
20-year SMART total — income eligible$11,520
Utility bill savings (9,600 kWh × $0.30)$2,880/year = $57,600/20yr
How SMART Applications Work
1
Choose a Mass Save Solar Installer
Your installer handles the SMART application. The system must be < 25 kW (residential). Choose a DOER-registered installer.
2
Installer Submits SMART Application
Applications are submitted online through the Solar Massachusetts Renewable Target portal. The utility reviews and reserves your SMART capacity within the tranche.
3
Install System & Receive Interconnection
After utility approval, install the system. The utility inspects and issues interconnection approval.
4
Receive Monthly SMART Payments
Payments start 1–3 months after commissioning. Eversource and National Grid pay monthly via check or ACH for 20 years.
SMART + Battery = Higher Rate
Installing a battery (Powerwall, Enphase IQ, etc.) with your solar system earns an additional +$0.04/kWh SMART adder. For an 8 kW system producing 9,600 kWh/year, that's an extra $384/year — $7,680 over 20 years.
ConnectedSolutions (Eversource/National Grid battery demand response) can stack on top of SMART, adding another $675/year average for batteries ≥7 kWh.
Q: What happens to my SMART payment if I sell my home?
SMART contracts are transferable to the new owner. The contract stays with the property, not the person. Disclose the contract in the home sale.
Q: Can SMART and net metering stack?
No. SMART and net metering are mutually exclusive. SMART participants receive compensation through SMART payments, not net metering credits.
Q: Is the SMART payment taxable income?
Yes, SMART payments are generally treated as taxable income. Consult a tax advisor for your specific situation.
Q: Are solar panel imports affected by tariffs?
US solar panel tariffs are ongoing but installers have adjusted supply chains. Get multiple quotes to compare pricing.
Calculate Your Solar SMART Income
Enter your ZIP code and system size to get your utility-specific SMART rate and 20-year projection.
Coming SoonSources: MA DOER SMART program, Eversource/National Grid/Cape Light/Unitil tariff filings. April 2026.
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