Loading NuWatt Energy...
We use your location to provide localized solar offers and incentives.
We serve MA, NH, CT, RI, ME, VT, NJ, PA, and TX
Loading NuWatt Energy...
NuWatt designs, installs, and manages solar, battery, heat pump, and EV charger systems across 9 states. One company, one warranty, one point of contact.
Get a Free QuoteUse our free SMART 3.0 calculator to model potential 20-year solar incentive income from published rates. Input your system size, select applicable adders (battery, low-income, community solar), and see your total earnings combined with net metering savings from Eversource, National Grid, or Unitil.
DOER is accepting applications and issuing Preliminary Statements of Qualification, but Final Statements and SMART payments cannot begin until the DPU approves the tariff in docket 25-175. Payments are not backdated to commercial operation. Calculator results use published PY2026 rates and should be treated as scenarios, not guaranteed cash flow.
Under SMART 3.0, Massachusetts residential solar owners receive $0.03/kWh for 20 years on top of net metering credits. With the building-mounted adder (+$0.01) and battery storage adder (+$0.04), a typical 8 kW rooftop system with a battery earns $768/year in SMART payments plus approximately $2,929/year in net metering savings, for a combined annual benefit of $3,697. Low-income qualified households receive $0.06/kWh base, pushing SMART-only income to $1,056/year with a battery. Use the calculator below to model your specific system.
Adjust your system size, select your utility, and toggle applicable adders to see your estimated SMART payments and combined solar earnings. All calculations use official SMART 3.0 PY2026 published rates. Final eligibility and payment timing remain subject to tariff approval and a Final Statement of Qualification.
PY2026 rates · 20-year guaranteed income
SMART Adders
Estimates based on SMART 3.0 PY2026 published rates and average MA solar production of 1,200 kWh/kW/year. Actual income depends on system orientation, shading, and utility territory. Net metering assumes 85% self-consumption offset. SMART rates are locked for 20 years from enrollment.
Tip: Toggle the battery storage adder to see how adding a Tesla Powerwall or Enphase IQ battery can more than double your SMART income. The battery adder (+$0.04/kWh) applies to every kWh your solar panels produce, not just what the battery stores. Learn more about ConnectedSolutions battery incentives for additional battery income.
The Solar Massachusetts Renewable Target (SMART)program is Massachusetts' primary solar incentive, administered by the Department of Energy Resources (DOER) and delivered through the state's three investor-owned utilities: Eversource, National Grid, and Unitil. SMART is not a rebate, not a tax credit, and not a one-time payment. It is a performance-based incentive designed to pay a fixed amount per generated kilowatt-hour over a 20-year tariff term after final qualification.
SMART 3.0, the current PY2026 program framework, replaces the original declining capacity block model with a flat incentive rate structure. Under the old system (SMART 1.0 and 2.0), rates dropped as each utility territory filled its megawatt allocation across Blocks 1 through 8. This created uncertainty — homeowners never knew what rate they would lock in until their application was processed. SMART 3.0 eliminated that complexity. Residential systems now receive a straightforward $0.03/kWh base rate, with $0.06/kWh for low-income qualified households.
After tariff approval, final qualification, installation, inspection, and enrollment, your utility begins tracking your generation through a production meter. Each billing cycle, your utility calculates the total kWh your system produced and multiplies it by your locked-in SMART rate. This payment appears as a credit on your utility account or as a direct payment, depending on your utility and enrollment terms.
The key distinction is that SMART payments are based on total generation, not just excess power sent to the grid. Whether you consume the electricity yourself or export it, you receive the SMART payment on every kWh produced. This is separate from and in addition to your net metering credits, which only apply to electricity exported to the grid.
SMART eligibility requires two conditions: (1) your property must be served by one of the three investor-owned utilities (Eversource, National Grid, or Unitil), and (2) your solar system must be installed by a qualified SMART-eligible installer. Customers of municipal light plants (MLPs) are not eligible. The program covers both residential and commercial systems up to 5 MW in capacity. Residential systems up to 25 kW receive the flat $0.03/kWh rate; larger commercial systems use a formula-based rate that varies by size and utility territory.
The total SMART program capacity is 3,200 MWacross all utility territories. Capacity availability is separate from the pending tariff proceeding. DOER can issue Preliminary Statements, but not Final Statements, until the tariff is approved. Your installer handles the application process through the MassCEC online portal — you do not need to apply directly.
With the federal residential Investment Tax Credit (ITC, Section 25D) expired as of December 31, 2025, Massachusetts homeowners no longer receive a 30% federal tax credit on solar installations. This makes state-level incentives like SMART the primary financial driver for residential solar economics. The SMART program, combined with net metering savings, Massachusetts sales tax exemption on solar equipment, and property tax exemption for solar-added home value, creates a compelling financial case for solar even without the federal credit.
For a typical 8 kW residential system on Eversource with the building-mounted and battery storage adders, annual combined income (SMART + net metering) exceeds $3,000. Over the system's 25-30 year lifespan, total savings can exceed $70,000. The complete SMART program guide covers enrollment steps, timeline, and detailed rate structures.
Official SMART 3.0 base rates and adder categories. Residential systems receive flat rates; commercial rates are formula-based. Adders stack on top of the base rate.
| System Category | Base Rate | Low-Income Rate | Notes |
|---|---|---|---|
| Residential (up to 25 kW) | $0.03/kWh | $0.06/kWh | Flat rate for all residential systems |
| Small Commercial (25-250 kW) | ~$0.08-$0.10/kWh | N/A | Formula-based: Base Compensation Rate minus Value of Energy |
| Medium Commercial (250 kW-1 MW) | ~$0.06-$0.08/kWh | N/A | Varies by utility territory |
| Large Commercial (1-5 MW) | ~$0.06-$0.07/kWh | N/A | Competitive procurement may apply |
Flat rate for all residential systems
Formula-based: Base Compensation Rate minus Value of Energy
Varies by utility territory
Competitive procurement may apply
| Adder | Rate | Description | Residential? |
|---|---|---|---|
| Battery Storage | +$0.04/kWh | Co-located battery energy storage system | |
| Building-Mounted | +$0.01/kWh | Rooftop or building-attached installation | |
| Community Shared Solar | +$0.02/kWh | Multi-subscriber community solar project | |
| Canopy / Carport | +$0.02/kWh | Solar on parking canopy or carport structure | Commercial |
| Low-Income | +$0.05/kWh | Additional adder stacking on $0.06 base | |
| Dual-Use Agriculture | +$0.09/kWh | Solar combined with active agricultural use | Commercial |
| Brownfield | +$0.04/kWh | Solar on contaminated or brownfield site | Commercial |
| Public Entity | +$0.04/kWh | System serving municipal or public entity | Commercial |
| Pollinator-Friendly | +$0.01/kWh | Ground-mount with pollinator habitat | Commercial |
Co-located battery energy storage system
Rooftop or building-attached installation
Multi-subscriber community solar project
Solar on parking canopy or carport structure
Additional adder stacking on $0.06 base
Solar combined with active agricultural use
Solar on contaminated or brownfield site
System serving municipal or public entity
Ground-mount with pollinator habitat
The battery storage adder (+$0.04/kWh) more than doubles your base SMART rate from $0.03 to $0.07/kWh. For an 8 kW system, this adds $384/year in SMART income. The battery adder pays on every kWh your solar produces, not just what the battery stores.
Bonus: Batteries also qualify for ConnectedSolutions payments ($225-$1,350/year separately).
Most residential rooftop installations automatically qualify for the building-mounted adder (+$0.01/kWh). Ensure your installer includes this adder in your SMART application. It is the simplest adder to qualify for and adds $96/year for an 8 kW system.
Ground-mount systems do not qualify for this adder.
If your household income is at or below 80% of area median income, or your property is in an environmental justice community, you qualify for the $0.06/kWh base rate — double the standard rate. This is the single largest rate increase available to residential systems.
See our income-eligible solar guide for qualification details.
SMART pays per kWh produced, so a larger system earns more. However, net metering savings plateau once your system covers 100% of your usage. The optimal balance is typically 100-120% of your annual consumption. A 10-12 kW system is common for Massachusetts homes.
Use our solar savings calculator to find your ideal system size.
| Scenario | SMART Rate | Annual SMART | 20-Year SMART | Net Metering | Total/Year |
|---|---|---|---|---|---|
| 8 kW Rooftop (Base) | $0.04/kWh | $384 | $7,680 | $2,929 | $3,313 |
| 8 kW + Battery | $0.08/kWh | $768 | $15,360 | $2,929 | $3,697 |
| 8 kW Low-Income + Battery | $0.11/kWh | $1,056 | $21,120 | $2,929 | $3,985 |
| 11 kW Rooftop (Base) | $0.04/kWh | $528 | $10,560 | $4,006 | $4,534 |
| 11 kW + Battery | $0.08/kWh | $1,056 | $21,120 | $4,006 | $5,062 |
| 15 kW + Battery | $0.08/kWh | $1,440 | $28,800 | $5,464 | $6,904 |
Before SMART launched in 2018, Massachusetts used Solar Renewable Energy Credits (SRECs) as its primary solar incentive. SRECs were tradeable certificates earned per MWh of solar generation and sold on an open market. The SMART program replaced SRECs with a far more predictable, fixed-rate system. Here is how they compare:
| Feature | Old SRECs | SMART 3.0 |
|---|---|---|
| Payment structure | Market-based ($/MWh), price fluctuated | Fixed $/kWh rate, locked for 20 years |
| Income predictability | Volatile: $200-$500+/MWh swings | Completely predictable, known from day one |
| Term length | 10-year qualification period | 20-year tariff term after Final SoQ |
| Payment source | Sold on open SREC market | Paid directly by your utility |
| Application complexity | Required SREC broker, market trading | Installer submits application to MassCEC |
| Typical annual income (8 kW) | $300-$800 (highly variable) | $384-$1,056 (depending on adders) |
Market-based ($/MWh), price fluctuated
Fixed $/kWh rate, locked for 20 years
Volatile: $200-$500+/MWh swings
Completely predictable, known from day one
10-year qualification period
20-year tariff term after Final SoQ
Sold on open SREC market
Paid directly by your utility
Required SREC broker, market trading
Installer submits application to MassCEC
$300-$800 (highly variable)
$384-$1,056 (depending on adders)
One of the most powerful aspects of the Massachusetts solar incentive landscape is that SMART payments and net metering credits are completely separate income streams that stack together. This is not an either/or situation — you receive both simultaneously, and each is calculated independently.
SMART payments are based on your total system generation (every kWh produced, whether consumed on-site or exported). Your utility multiplies total production by your locked-in SMART rate and credits you accordingly. Net metering credits are based on excess electricity exported to the grid, valued at or near the full retail electricity rate. When your system produces more than your home consumes in real time, the excess flows to the grid and you earn net metering credits that offset your future electric bills.
The practical result: for every kWh your system generates, you earn your SMART rate (e.g., $0.08/kWh with adders). For kWh you consume on-site, you avoid buying electricity at retail rate ($0.36–$0.45/kWh, Eversource through Unitil). For kWh you export, you earn net metering credits at approximately the retail rate. The effective value of each kWh produced by your solar system is therefore $0.30-$0.40/kWh when SMART and net metering are combined.
Paid on total generation. Fixed for 20 years. Separate from your electric bill.
Credits on your electric bill. Varies by utility. Increases as rates rise.
Learn more about how net metering works in our MA net metering guide, or compare utility rates in our Eversource vs National Grid comparison.
The calculator models income using DOER's published PY2026 rates and selected adders. It does not establish eligibility or a payment start date. As of July 9, 2026, the SMART 3.0 tariff remains pending in D.P.U. 25-175, Final Statements of Qualification are paused, and payments are not backdated to commercial operation.
DOER published a $0.03/kWh PY2026 flat rate for residential systems up to 25 kW and $0.06/kWh for qualifying low-income systems. A submitted application or Preliminary Statement does not lock a final tariff payment. The 20-year term begins only after tariff approval and issuance of a Final Statement of Qualification.
They can stack after a project receives final SMART qualification. Net metering can begin under its own utility rules, while SMART payments require tariff approval and a Final Statement of Qualification. The calculator combines both only as a future-state scenario; it does not mean the two cash flows begin simultaneously at PTO.
The SMART 3.0 battery storage adder pays an additional $0.04/kWh on top of your base SMART rate. For a residential system, this brings the minimum rate from $0.03/kWh to $0.07/kWh (or $0.10/kWh for low-income). The battery adder is one of the highest-value residential adders and can also be stacked with ConnectedSolutions demand response payments ($225-$1,350/year separately) for additional battery income.
Only customers of the three investor-owned utilities (IOUs) are eligible: Eversource, National Grid, and Unitil. Customers of municipal light plants (MLPs) such as Holyoke Gas & Electric, Braintree Electric Light, or Taunton Municipal Lighting are not eligible. Net metering rates differ by utility: Eversource ($0.359/kWh), National Grid ($0.39/kWh), and Unitil ($0.45/kWh — the highest of the three IOUs).
Households at or below 80% of area median income (AMI) or in designated environmental justice communities qualify for the low-income base rate of $0.06/kWh, which is double the standard $0.03/kWh rate. Low-income households can further stack adders (battery +$0.04, building-mounted +$0.01, etc.) on top of the $0.06 base. Income verification is handled through MassCEC during the SMART application process.
Most SMART adders are stackable. A typical residential rooftop system with a battery qualifies for: base rate ($0.03/kWh) + building-mounted (+$0.01/kWh) + battery storage (+$0.04/kWh) = $0.08/kWh total. Community solar (+$0.02/kWh) and canopy (+$0.02/kWh) adders can also be stacked where applicable. Low-income qualification replaces the base rate with $0.06/kWh, then adders stack on top.
The SMART tariff term is 20 years after tariff approval and issuance of a project's Final Statement of Qualification. Final Statements and payments are currently paused while D.P.U. 25-175 remains pending, and payments are not backdated to commercial operation.
The calculator uses DOER PY2026 published rates and a Massachusetts production assumption of 1,200 kWh per kW per year. It is a scenario model, not a tariff award, tax opinion, or production guarantee. Actual output, eligibility, adders, Final Statement timing, and payments may differ.
SMART 3.0 eliminated the declining capacity block model (Blocks 1-8) used in SMART 1.0 and 2.0. Under the old system, rates decreased as each utility territory filled its MW allocation. This created unpredictable rates and waitlists. SMART 3.0 replaced blocks with a flat $0.03/kWh residential rate regardless of how much capacity has been claimed. Existing SMART 1.0/2.0 enrollees keep their locked-in block rates for their remaining terms.
Complete guide to SMART 3.0 enrollment, rates, adders, and timeline.
Read guideCalculate your total solar savings including cost, payback, and ROI.
Read guideEarn $225-$1,350/year from demand response on top of SMART payments.
Read guideCurrent MA solar costs: $2.95-$3.25/watt before incentives.
Read guideNuWatt handles the SMART application process and clearly separates published-rate estimates from final qualification. Get a site assessment, custom system design, and scenario projection for your property. NABCEP-certified installers, 25-year warranty, $0 down financing available.
No obligation. No pressure. Licensed in MA, NH, CT, RI, ME, VT.