Massachusetts solar incentives

The SMART program is the main state incentive for new solar in Massachusetts. We size every proposal around the current block, tariff, and adders that apply to your project.

Also see incentives in:Rhode Island·Connecticut

Federal Residential Clean Energy Credit — what changed in 2026

Public Law 119-21 (July 4, 2025) amended 26 U.S.C. § 25D so the Residential Clean Energy Credit is not allowed for any expenditures made after December 31, 2025.

30% credit only for qualifying expenditures made on or before December 31, 2025
Not available for expenditures made after December 31, 2025
Commercial projects may still qualify for the 30% ITC (Section 48E)

Source: IRS — FAQs on Public Law 119-21 Energy Credits

SMART program

Massachusetts Department of Energy Resources

Solar Massachusetts Renewable Target (SMART) is a 3,200 MW declining-block incentive program. The tariff-based incentive is paid directly by the utility to the system owner based on project size, location, and available adders. SMART 3.0 began accepting applications on October 15, 2025.

3,200 MW declining-block program; some current blocks may have a $0.00 incentive rate
Incentive payments last 10 years for systems ≤25 kW and 20 years for larger systems
Flat 2026 rates for small (≤25 kW) projects: $0.03/kWh, or $0.06/kWh for low-income
Applications are submitted through the SMART Program Administrator, CLEAResult

Source: Mass.gov — SMART Program

Net metering & alternative on-bill credits

Massachusetts utilities / DOER

Behind-the-meter SMART projects can still receive net metering credits. Standalone systems that cannot net meter may receive Alternative On-Bill Credits, which assign bill credits to other customer accounts in the same way virtual net metering works.

On-site loads can be offset with net metering credits
Alternative On-Bill Credits let standalone systems assign credits to other accounts
Rules differ from standard net metering; your installer will confirm eligibility

Source: Mass.gov — SMART Program / Alternative On-Bill Credit FAQ

Consumer protection & disclosure forms

Massachusetts DOER

SMART requires customer disclosure forms for small systems and community solar projects. DOER audits applications and enforces consumer protection rules covering costs, contract terms, and installer representations.

Small system and community solar disclosure forms are required
DOER audits applications for compliance
Installers must provide clear cost and contract information

Source: Mass.gov — SMART Consumer Protection

Get a custom incentive check for Massachusetts

We calculate every available state, utility, and financing incentive for your property and present it on one page — no guesswork.