The Massachusetts Gaming Commission (MGC) announced today that gaming operations across the state generated significant revenue in July 2025, with $99.5 million in Gross Gaming Revenue (GGR) from the state’s three licensed casinos and $48.03 million in Taxable Sports Wagering Revenue (TSWR) from both online and retail sports betting operators.

Casino Revenue Breakdown

The three casino properties—Plainridge Park Casino (PPC), MGM Springfield (MGM), and Encore Boston Harbor (EBH)—collectively brought in nearly $99.5 million in GGR for the month of July.

PPC, a Category 2 slots-only facility, is taxed at 49% of its GGR. Of this amount:

82% is directed to Local Aid

18% goes to the Race Horse Development Fund

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

Since the launch of casino gaming in Massachusetts, the Commonwealth has collected approximately $2.161 billion in taxes and assessments from these three properties.

Sports Wagering Revenue Breakdown

In July 2025, the state’s licensed sports wagering operators generated $48.03 million in taxable revenue:

Retail Sportsbooks (Category 1):

Operated by EBH, MGM, and PPC at their physical properties

Taxed at 15% of TSWR

Mobile/Online Sportsbooks (Category 3):

Operated by Bally Bet, BetMGM, Caesars Sportsbook, DraftKings, ESPNBet, Fanatics Betting & Gaming, and FanDuel

Taxed at 20% of TSWR

Tax Allocation for Sports Wagering Revenue:

45% to the General Fund

27.5% to the Gaming Local Aid Fund

17.5% to the Workforce Investment Trust Fund

9% to the Public Health Trust Fund

1% to the Youth Development and Achievement Fund

Since the launch of legal sports betting in Massachusetts—in-person on January 31, 2023, and online on March 10, 2023—the state has collected approximately $335.02 million in total taxes and assessments from licensed sports wagering operators.

Tax Liability Adjustments

Under the state’s Sports Wagering Law, if an operator reports a negative adjusted gross revenue for a given month—due to payouts to players and excise tax obligations exceeding gross receipts—they are permitted to carry over that negative amount and offset it against future monthly tax liabilities.