The Massachusetts Gaming Commission has reported that, in January 2025, Plainridge Park Casino, MGM Springfield, and Encore Boston Harbor collectively generated approximately $97.95 million in gross gaming revenue.
In addition, around $94.37 million in taxable sports wagering revenue was generated across the eight mobile/online sports wagering licensees and three in-person licensees during January.
Gross Gaming Revenue (Casino Gaming)
- Plainridge Park Casino (PPC): A Category 2 slots facility, PPC is taxed on 49% of its gross gaming revenue (GGR). Of the total taxed amount, 82% is allocated to Local Aid, and 18% is designated for the Race Horse Development Fund.
- MGM Springfield and Encore Boston Harbor: These Category 1 resort-casinos are taxed on 25% of their GGR, with the funds allocated to various state funds as specified by the gaming statute.
To date, the Commonwealth has collected approximately $1.988 billion in total taxes and assessments from the casino operations of PPC, MGM, and Encore since their respective openings.
Sports Wagering Revenue
- Category 1 Sports Wagering Operators: EBH, MGM, and PPC, licensed as Category 1 operators, can operate retail sportsbooks at their respective properties. They are taxed on 15% of their total sports wagering revenue (TSWR).
- Category 3 Sports Wagering Operators: Bally Bet, BetMGM, Caesars Sportsbook, DraftKings, ESPNBet, Fanatics Betting & Gaming, and FanDuel, licensed as Category 3 operators, can operate mobile or online sportsbooks and are taxed on 20% of their TSWR.
Betr and WynnBet were licensed operators in the Commonwealth from February 2023 through early 2024 but did not renew their licenses following the one-year temporary license period.
Of the total taxed amount for all operators:
- 45% is allocated to the General Fund
- 17.5% to the Workforce Investment Trust Fund
- 27.5% to the Gaming Local Aid Fund
- 1% to the Youth Development and Achievement Fund
- 9% to the Public Health Trust Fund
To date, the Commonwealth has collected approximately $241.30 million in total taxes and assessments from sports wagering operations since sports wagering began in person on January 31, 2023, and online on March 10, 2023.
If an operator’s adjusted gross sports wagering receipts for a month are negative—due to winnings paid to wagerers and excise taxes paid under federal law exceeding the operator’s total gross receipts from sports wagering—the Sports Wagering Law allows the operator to carry over the negative amount in tax liability to future returns.
