Massachusetts Solar Incentives, Rebates & Tax Credits (2026)

SMART 3.0 pays a flat $0.03 per kWh on everything your system produces for 20 years — $0.06 for income-qualified households. This is paid on top of your net metering savings, not instead of them, which is why the per-kWh number looks small on its own. Program Year 2026 opened January 1 with 600 MW available. If you're reading about SMART 2.0 rates, those closed to new applications on December 31, 2025.

A state income tax credit worth 15% of your net solar expenditure, capped at $1,000. With the federal credit gone, this is now the largest direct tax benefit available to a Massachusetts homeowner buying solar. You claim it on Schedule EC, and the $1,000 cap applies for the entire time you live in that home.

If you add a battery, Massachusetts utilities pay you $275 per kW of average performance across the summer season. Events run June 1 to September 30, weekday afternoons between 3 and 8 pm, capped at 60 events of up to three hours, and you can opt out of any individual event. Mass Save's own example puts a well-sized home battery at up to $1,375 a year, and your rate is locked for your first five summers.

Equipment for a solar system serving your principal residence is exempt from Massachusetts sales tax under MGL c.64H §6(dd).

Clause 45 exempts the added assessed value of a qualifying solar system for 20 years. Since the 2021 Climate Act, systems qualify if they are 25 kW or smaller or produce no more than 125% of the property's annual electricity needs — which covers essentially every residential rooftop. Co-located battery storage is now included too.