Massachusetts Reports Strong Casino and Sports Betting Revenue in September 2026

Casinos Generate $82, 69 Million in Gross Gaming Revenue

The Massachusetts Gaming Commission (MGC) reported that the state’s three licensed casinos generated approximately $82.69 million in gross gaming revenue (GGR) in September 2026.

The report covers Plainridge Park Casino, MGM Springfield, and Encore Boston Harbor, which operate under different license categories and are subject to separate tax rates.

Plainridge Park Casino, a Category 2 slots facility, is taxed at 49% of its GGR. Of the total tax collected, 82% is allocated to Local Aid and 18% to the Race Horse Development Fund.

Meanwhile, MGM Springfield and Encore Boston Harbor, both Category 1 resort-casinos, are taxed at 25% of their GGR. These revenues are distributed among designated state funds in accordance with Massachusetts gaming legislation.

Since the three casinos opened, the Commonwealth has collected approximately $2.55 billion in taxes and assessments from their operations.

Sports Wagering Generates $71.19 Million in Taxable Revenue

The MGC also reported that licensed sports wagering operators generated approximately $71.19 million in taxable sports wagering revenue (TSWR) in September. The figure includes activity across seven mobile and online operators and three retail sportsbook licensees.

Encore Boston Harbor, MGM Springfield, and Plainridge Park Casino hold Category 1 sports wagering licenses, allowing them to operate retail sportsbooks at their respective properties. These operators are taxed at 15% of TSWR.

Meanwhile, Bally Bet, BetMGM, Caesars Sportsbook, DraftKings, Fanatics Betting & Gaming, FanDuel, and theScore Bet hold Category 3 licenses, which authorize mobile and online sports wagering operations. These operators are subject to a 20% tax rate on taxable sports wagering revenue.

How Sports Betting Tax Revenue Is Distributed

Massachusetts allocates sports wagering tax revenue among several public funds under its regulatory framework.

Of the total tax collected from operators, 45% goes to the General Fund, 17.5% to the Workforce Investment Trust Fund, and 27.5% to the Gaming Local Aid Fund.

The remaining allocations include 1% for the Youth Development and Achievement Fund and 9% for the Public Health Trust Fund.

Since the launch of retail sports wagering on January 31, 2023, and online sports betting on March 10, 2023, the Commonwealth has collected approximately $514.58 million in taxes and assessments from licensed sports wagering operators.

Regulations Allow Negative Taxable Revenue to Carry Forward

Massachusetts law also provides for situations in which an operator reports negative adjusted gross sports wagering receipts for a particular month. This can occur when winnings paid to bettors and federal excise taxes exceed the operator’s total gross receipts from sports wagering.

In such cases, the Sports Wagering Law allows operators to carry forward the negative amount when calculating tax liabilities in subsequent monthly returns.

The latest figures highlight the financial contribution of Massachusetts’ regulated casino and sports betting industries, while the MGC continues to monitor operator performance and oversee compliance with the state’s gaming regulations.