The Massachusetts Gaming Commission announced that Plainridge Park Casino, MGM Springfield, and Encore Boston Harbor generated a combined $97.91 million in Gross Gaming Revenue (GGR) during December 2025.
In addition, the state’s seven mobile/online sports wagering operators and three retail operators reported a combined $98.47 million in taxable sports wagering revenue (TSWR) for the month.
Casino Gaming Revenue
Plainridge Park Casino (PPC), the state’s Category 2 slots facility, is taxed at 49% of GGR, with 82% of those tax proceeds directed to Local Aid and 18% allocated to the Race Horse Development Fund.
MGM Springfield and Encore Boston Harbor, both Category 1 resort‑casinos, are taxed at 25% of GGR, with revenues distributed across several state funds as outlined in the Massachusetts gaming statute.
Since the opening of the state’s three gaming facilities, the Commonwealth has collected approximately $2.302 billion in total taxes and assessments from casino operations.
Sports Wagering Revenue
Encore Boston Harbor, MGM Springfield, and Plainridge Park Casino operate as Category 1 Sports Wagering Operators, authorizing them to offer retail sportsbooks. Category 1 operators are taxed at 15% of TSWR.
The state’s mobile/online operators—Bally Bet Sportsbook, BetMGM, Caesars Sportsbook, DraftKings, ESPN BET, Fanatics Sportsbook, and FanDuel—are licensed as Category 3 Sports Wagering Operators, taxed at 20% of TSWR.
Tax revenue from all operators is distributed as follows:
- 45% – General Fund
- 17.5% – Workforce Investment Trust Fund
- 27.5% – Gaming Local Aid Fund
- 1% – Youth Development and Achievement Fund
- 9% – Public Health Trust Fund
Since the launch of sports wagering—retail on January 31, 2023, and online on March 10, 2023—the Commonwealth has collected approximately $394.91 million in total taxes and assessments.
Carryover Provision
Under Massachusetts law, if an operator reports negative adjusted gross sports wagering receipts for a given month—due to payouts and federal excise taxes exceeding gross wagering receipts—the operator may carry forward the negative amount to offset tax liability in future months.
