Massachusetts Gaming Revenue Hits $179M in December 2025 as Casinos and Sportsbooks Deliver Strong Tax Returns

The Massachusetts Gaming Commission (MGC) announced that Massachusetts’ land-based casinos and licensed sports betting operators generated a combined $179 million in gaming and wagering revenue during December 2025.

Casino Gaming Revenue Nears $100 Million

According to the regulator, the state’s three casinos — Plainridge Park Casino (PPC), MGM Springfield, and Encore Boston Harbor — produced approximately $96.60 million in Gross Gaming Revenue (GGR) for the month.

Plainridge Park Casino, a Category 2 slots-only facility, is taxed at 49% of GGR. Of that taxed amount, 82% is directed to Local Aid, while 18% supports the Race Horse Development Fund.

MGM Springfield and Encore Boston Harbor, both Category 1 resort-casinos, are taxed at 25% of GGR. Those funds are distributed among several designated state programs as outlined in Massachusetts gaming legislation.

Since the launch of casino gaming in the Commonwealth, total tax and assessment collections from PPC, MGM Springfield, and Encore Boston Harbor have reached approximately $2.329 billion.

Sports Betting Generates $82.4 Million in Taxable Revenue

Massachusetts’ regulated sports wagering market also delivered strong performance in December, with approximately $82.40 million in Taxable Sports Wagering Revenue (TSWR) generated across seven mobile operators and three retail sportsbooks.

Encore Boston Harbor, MGM Springfield, and Plainridge Park Casino are licensed as Category 1 Sports Wagering Operators, permitting them to operate retail sportsbooks at their properties. These operators are taxed at 15% of TSWR.

Mobile and online sportsbooks — including Bally Bet, BetMGM, Caesars Sportsbook, DraftKings, ESPN Bet, Fanatics Betting & Gaming, and FanDuel — operate under Category 3 licenses and are taxed at 20% of TSWR.

Tax revenue from sports wagering is allocated 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 retail sports betting launched on January 31, 2023, and online wagering followed on March 10, 2023, the Commonwealth has collected approximately $408.41 million in total taxes and assessments from licensed sports wagering operators.

Under Massachusetts law, if an operator reports negative adjusted gross sports wagering receipts in a given month — due to payouts and federal excise taxes exceeding gross receipts — the negative balance may be carried forward and applied to future tax filings.