State incentives and net metering
SMART 3.0 (Solar Massachusetts Renewable Target)
SMART 3.0 is a statewide solar incentive program for residential, commercial, governmental and industrial customers. Mass.gov states it provides a flat incentive rate for residential customers and enhanced offerings for low-income households, with consumer protection provisions for installer contracts. Under SMART 3.0 the incentive rate is adjusted each program year, and a qualified system keeps its rate for 20 years, per MassCEC.
MassachusettsSMART 3.0IncentiveLow-income
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Full record for this entry
| Program name | SMART 3.0 (Solar Massachusetts Renewable Target) |
|---|---|
| State | Massachusetts |
| Program type | Tariff-based incentive program |
| Administering body | Massachusetts Department of Energy Resources (DOER) |
| Status as the source states it | Massachusetts announced a redesigned SMART program, SMART 3.0. The Department of Energy Resources filed emergency regulations on June 20, 2025, began accepting applications on October 15, 2025, and opened Program Year 2026 applications in January 2026, per Mass.gov and MassCEC. On May 19, 2026, the Department of Public Utilities approved the revised SMART 3.0 tariff, and on July 8, 2026, it approved the company-specific SMART 3.0 tariffs for Eversource, National Grid and Unitil (Docket 25-175); DOER will begin issuing Final Statements of Qualification. DOER filed final revised regulations for SMART 3.0 on September 11, 2026, under 225 CMR 28.00, and published a draft Program Year 2027 annual report on October 1, 2026, proposing 300 MWAC of capacity for systems subject to the capacity cap, with public comments due November 2, 2026; Program Year 2027 rates and capacity are not final until DOER publishes the final annual report. |
| What it covers | SMART 3.0 is a statewide solar incentive program for residential, commercial, governmental and industrial customers. Mass.gov states it provides a flat incentive rate for residential customers and enhanced offerings for low-income households, with consumer protection provisions for installer contracts. Under SMART 3.0 the incentive rate is adjusted each program year, and a qualified system keeps its rate for 20 years, per MassCEC. |
| Incentive amount note | MassCEC states the 2026 flat rate for most residential systems (25 kW or smaller) is $0.03 per kWh, and $0.06 per kWh for low-income qualified customers, locked in for 20 years once a system qualifies. Mass.gov states Program Year 2026 has 600 MWAC of available capacity for systems subject to the capacity cap, with applications accepted from January 1, 2026. That capacity is a program total, not a per-home amount. |
| Tags | Massachusetts, SMART 3.0, Incentive, Low-income |
| Official source | Mass.gov, SMART 3.0 Program Details (DOER) |
| Checked date | 2026-11-01 |
Source note: Mass.gov SMART 3.0 announcement and the MassCEC guide to SMART 3.0 (June 10, 2026) read on 2026-10-15; the Mass.gov SMART 3.0 program details page was re-read on 2026-10-18 for the Program Year 2026 capacity and flat incentive rates, which were confirmed. Re-checked on 2026-10-22, when the May 19 and July 8, 2026 Department of Public Utilities tariff approvals were recorded. Profile sections were added on 2026-10-26 from the official source above and the official pages cited in the text; every figure is attributed where it appears. Re-checked November 1, 2026: the September 11, 2026 final revised regulations filing and the draft Program Year 2027 report (proposed 300 MWAC, comments due November 2, 2026) were recorded; Program Year 2026 rates and capacity are unchanged. Program terms change. Confirm the current status, eligibility and value for your address in the source above and in your utility tariff before you sign anything.
About this program: how it works
What SMART 3.0 is and what changed
SMART, the Solar Massachusetts Renewable Target, pays owners monthly from their electric utility for solar production, per MassCEC. It launched in November 2018 under the Department of Energy Resources with Eversource, National Grid and Unitil, per MassCEC. In 2025 DOER launched SMART 3.0, with rates adjusted each year based on market conditions, per MassCEC. Mass.gov states DOER filed emergency regulations on June 20, 2025, began accepting applications on October 15, 2025, and opened Program Year 2026 in January 2026. It also states the Department of Public Utilities approved the revised tariff on May 19, 2026 and the company specific tariffs on July 8, 2026 in Docket 25-175, after which DOER would issue Final Statements of Qualification. Per MassCEC, the term is now 20 years, up from 10 years previously, and your rate locks in for 20 years once you qualify.
Since then, DOER filed final revised regulations for SMART 3.0 on September 11, 2026, under 225 CMR 28.00, and published a draft Program Year 2027 annual report on October 1, 2026, proposing 300 MWAC of capacity for systems subject to the capacity cap, with public comments due November 2, 2026. Program Year 2027 rates and capacity are not final until DOER publishes the final annual report.
Rates, adders and capacity for Program Year 2026
Residential systems use a flat rate. MassCEC states the 2026 base rate is $0.03 per kilowatt hour for most residential systems of 25 kW or smaller, and $0.06 per kilowatt hour for low income qualified customers. Mass.gov confirms both 2026 flat rates, stating they are fixed for all such units based on the previous year average net metering credit value. Mass.gov states Program Year 2026 has 600 MWAC of capacity for systems subject to the cap.
Larger systems use base compensation, not the flat rate. Mass.gov lists 2026 rates above 25 kW from $0.2807 per kilowatt hour for above 25 to 250 kWAC, down to $0.1790 for above 1000 to 5000 kWAC. Adders stack for qualifying types, per Mass.gov for 2026: building mounted $0.03, canopy $0.08, landfill $0.06, brownfield $0.04, community shared $0.07, low income property $0.05, public entity $0.04, pollinator $0.01, solar tracking $0.01, and an energy storage multiplier of $0.04.
Who applies, how payment works, and net metering
Per MassCEC, residents are eligible if they have not previously received SMART or Renewable Portfolio Standard incentives, and started on site construction on or after June 20, 2025. You tell your contractor you want to participate, and the contractor applies on your behalf, reserving a spot in the current program year, per MassCEC. Contractors must provide a Customer Disclosure Form, per MassCEC. Mass.gov notes the program provides enhanced low income offerings and consumer protection provisions for installer contracts.
Per MassCEC, you may receive payments as checks from your utility or as bill credits, for up to 20 years. For small systems, SMART is earned in addition to net metering credits, per MassCEC: you can net meter and take SMART together, so SMART sits on top of bill savings. MassCEC states SMART is available only to Eversource, National Grid and Unitil customers, and Municipal Light Plant customers are not eligible, though their utility may offer its own incentive.
Also in Massachusetts
- Massachusetts net metering: Net metering
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