Massachusetts Solar in 2026: The SMART Program & Why It Still Pays
Massachusetts pairs some of the highest electricity rates in the lower 48 with the SMART incentive program. Here is what solar looks like for MA homeowners in 2026.
Massachusetts is quietly one of the best solar states in the country, for two reasons most homeowners don't fully appreciate: punishing electricity rates and a state incentive program that actually pays you every month. Here is the 2026 picture.
The SMART program pays you monthly
Massachusetts runs the SMART program (Solar Massachusetts Renewable Target) — a state incentive that pays solar owners a set rate for the energy their system produces, on top of the bill savings. Unlike a one-time rebate, SMART delivers predictable monthly incentive payments over the program term, which materially improves the economics of going solar in MA.
The exact rate depends on your utility (Eversource, National Grid, Unitil) and when you enroll, so it is worth modeling against your specific situation.
Among the highest rates in the lower 48
Massachusetts residential electricity rates are among the steepest in the continental US, and they keep climbing. Every kilowatt-hour you generate is one you don't buy at those rates — which is the core of why solar pays here, SMART payments aside.
What changed federally in 2026
The 30% federal residential solar tax credit (Section 25D) expired December 31, 2025. No MA homeowner who owns their own system gets that credit in 2026 — cash, loan, or any other structure where you own the panels. Section 25D was terminated for expenditures made after December 31, 2025, and an expenditure counts when the install is completed, so paying in 2025 for a 2026 finish does not preserve it. (If your system was completed in 2025 and the credit was larger than your tax bill, the unused portion still carries forward — ask your CPA.) But Massachusetts is well-cushioned: SMART payments + high avoided rates remain, and lease/PPA structures are particularly strong here. With a $0-down lease or PPA you front no cash — but understand the structure: the provider owns the system and is the taxpayer, so no federal credit goes on your return, and whether the provider qualifies for one on a residential roof is their problem, not a number you can count on. Whatever value they choose to pass along reaches you only as the monthly payment they set, and whether that stays a saving depends on the escalator over the term.
Strong lease/PPA economics
MA has long had some of the best third-party-owned (lease/PPA) economics in the country. In 2026, with the personal credit gone, that advantage matters even more — a $0-down structure is often the cleanest path to a lower monthly outlay from day one — provided the escalator does not eat it later in the term.
Is solar worth it in Massachusetts in 2026?
For most MA homeowners with a $150+ monthly bill, a workable roof, and plans to stay: yes — the SMART payments, brutal rates, and strong lease economics stack up well. Wait if your bill is very small, you're moving soon, or heavy shade covers your roof.
See your Massachusetts numbers
Get a free Solarfying quote or explore solar in Massachusetts and we will model SMART payments, your utility rate, and $0-down options for your home — with no expired federal credit in the math.