The Massachusetts Gaming Commission announced that Plainridge Park Casino, MGM Springfield, and Encore Boston Harbor generated a combined $98.69 million in Gross Gaming Revenue (GGR) during November 2025.
In addition, $94.94 million in taxable sports wagering revenue was reported across the state’s seven mobile/online operators and three retail sportsbook licensees for the month.
Casino Gaming Revenue
Plainridge Park Casino (PPC), a Category 2 slots facility, is taxed at 49% of GGR, with 82% of that revenue directed to Local Aid and 18% to the Race Horse Development Fund. MGM Springfield and Encore Boston Harbor, both Category 1 resort casinos, are taxed at 25% of GGR, with proceeds distributed to several state funds as outlined in the gaming statute.
Since the opening of the three gaming facilities, the Commonwealth has collected approximately $2.274 billion in taxes and assessments from casino operations.
Sports Wagering Revenue
Encore Boston Harbor, MGM Springfield, and Plainridge Park Casino are licensed as Category 1 Sports Wagering Operators, authorizing them to operate retail sportsbooks. Category 1 operators are taxed at 15% of taxable sports wagering revenue (TSWR).
Seven mobile operators — Bally Bet, BetMGM, Caesars Sportsbook, DraftKings, ESPN Bet, Fanatics Betting & Gaming, and FanDuel — hold Category 3 licenses, allowing them to offer online and mobile wagering. Category 3 operators are taxed at 20% of TSWR.
Tax revenue from all operators is distributed as follows:
- 45% 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
Since the launch of sports wagering — retail on January 31, 2023, and online on March 10, 2023 — Massachusetts has collected approximately $372.31 million in taxes and assessments from licensed operators.
Under state law, if an operator reports negative adjusted gross sports wagering receipts for a given month — due to winnings paid out and federal excise taxes exceeding gross receipts — the operator may carry that negative amount forward to offset future tax liability.
