Massachusetts SMART 3.0 Solar Program

About This Program

SMART 3.0 (Solar Massachusetts Renewable Target) pays residential solar owners a fixed rate of $0.03/kWh produced for 10 years, on top of net metering savings. Low-income customers receive a doubled rate of $0.06/kWh. Available to customers of Eversource, National Grid, and Unitil. The 2026 program year has 900 MW of capacity statewide. Combining SMART with the MA state solar tax credit (15%, capped at $1,000) maximizes returns.

$0.03/kWh × 10 years for standard; $0.06/kWh for low-income. Stacks with net metering, MA 15% solar tax credit (max $1,000), and federal ITC. Property tax exemption for 20 years on added value.

Key Details

• Fixed payment of $0.03/kWh produced for 10 years ($0.06/kWh for low-income)
• Available to Eversource, National Grid, and Unitil customers
• Stack with net metering, MA 15% solar tax credit (up to $1,000), and property tax exemption
• 2026 Program Year: 900 MW capacity, apply early
• Visit mass.gov/smart or contact your utility for enrollment

How to Apply

Deadline: Program Year 2026 open January 1, December 31, 2026 (900 MW capacity)