Massachusetts · FY2026 official-record reconciliation
Massachusetts Gambling Revenue Statistics: FY2026 Money Flow
Official records place several different ledgers under the word revenue. This guide aligns their periods, preserves their definitions and flags the June casino conflict before any comparison.
CURRENT ANSWER
How much gambling revenue does Massachusetts report?
Massachusetts does not publish one interchangeable “gambling revenue” number. For FY2026, this guide derives $1.190 billion in casino GGR, $8.545 billion in sports handle, $848.487 million in taxable sports revenue and $169.266 million in sports tax from MGC records. Mass Lottery separately estimated $5.904 billion in revenue, $4.379 billion in prizes and $1.045 billion in net profit. Compare only matching periods and layers: wagers or sales, operator or Lottery revenue, then public receipts.
One period · four separate ledgers
Massachusetts Gambling Revenue Dashboard and Money-Flow Reconciler
FY2026 ran from July 1, 2025 through June 30, 2026. Each row moves from gross activity to its sector-specific retained or taxable layer and then to the reported Commonwealth receipt. The first three money columns use different bases and are not a statewide total.
Data through June 2026; sources checked July 30, 2026. Prior MGC months may be revised. FY2026 Lottery figures are estimates pending the final statement expected at the end of September.
| Activity | Period and status | Customer-facing or gross layer | Retained or taxable layer | Commonwealth receipt | Do not combine it with |
|---|---|---|---|---|---|
| Mass Lottery — FY2026 estimate | July 1, 2025–June 30, 2026 Estimate; unaudited | $5.904 billion revenue; $4.379 billion prizes; estimated payout 74.19% | Revenue less prizes, retailer commissions and bonuses, and administrative costs; this is not casino GGR | $1.045 billion estimated net profit before distributions | Casino GGR, sports handle, distributed municipal cash or FY2027 online sales |
| Commercial casinos — FY2026 derived | July 1, 2025–June 30, 2026 Page calculation from current property rows | No comparable statewide handle: slot coin-in and table activity do not form one published statewide stake measure | $1,190,392,494.73 table-and-slot GGR | $340,598,029.40 Category 1 and Category 2 tax plus PPC’s separate 9% assessment | Sports TSWR, player winnings tax or an economic-benefit total |
| Sports wagering — FY2026 derived | July 1, 2025–June 30, 2026 Page calculation from current revised monthly rows | $8,544,667,535.44 current and future wagers settled, or handle | $848,486,501.90 taxable sports wagering revenue | $169,266,369.92 reported state tax | Handle, accrual win, casino GGR or a simple uniform tax-rate multiplication |
| Daily fantasy sports — FY2026 derived | July 1, 2025–June 30, 2026 Page calculation from MGC aggregate history | $180,896,134.41 gross fantasy wagering receipts | $26,830,370.75 adjusted gross; $25,875,955.36 net adjusted receipts after carryforwards | $3,881,393.75 reported state tax | Sports handle / TSWR, casino GGR or a hidden “other sports” subtotal |
No official grand total: the rows use different denominators and accounting labels. Lottery net profit is also an estimate before distributions, so adding the rows would create a number no official record reports.
Definition before comparison
Eight Massachusetts gambling-money terms that are not interchangeable
Lottery revenue
What it is: Revenue reported by the Lottery statement for ticket and game activity and statement-defined revenue.
Use: Use the fiscal statement’s own period and precision.
Never call it: Casino GGR, Lottery net profit or municipal cash distributed.
Lottery net profit before distributions
What it is: Lottery revenue after prizes, operating costs and administrative costs, before the distribution step.
Use: FY2025 bridge: $5,963.339M − $4,416.484M − $340.741M − $138.754M = $1,067.360M.
Never call it: Sales, an audited FY2026 amount or same-period cash already paid.
Casino GGR
What it is: Slots, electronic-table and live-dealer table gaming receipts after winnings and statutory adjustments.
Use: Sum property GGR rows; no one comparable statewide handle is published.
Never call it: Sports handle, tax, profit or player losses.
Sports settled handle
What it is: Wagers tied to events completed in the report month; MGC also calls it current and future wagers settled.
Use: Use reported settled handle, not ticket write.
Never call it: Revenue, operator win or tax base.
Accrual win and MGC hold
What it is: Accrual win is settled handle minus patron payouts; MGC hold is accrual win divided by settled handle.
Use: Accrual win ÷ settled handle × 100.
Never call it: TSWR or a prediction of bettor return.
TSWR / AGSWR
What it is: Taxable sports base after winnings, federal-excise treatment and report-level adjustments or carryforwards.
Use: Use the reported taxable amount. The accrual-win-to-TSWR difference is only a page-calculated gap unless a source reports its components.
Never call it: Handle, casino GGR or accrual win without qualification.
Sports and fantasy tax
What it is: Reported state liability on the applicable taxable base: 15% in-person sports and fantasy, and 20% mobile sports, subject to report mechanics.
Use: Sum the reported tax lines; carryforwards can affect the base.
Never call it: Total economic benefit, assessment or player income tax.
PPC tax and assessment
What it is: Plainridge Park’s casino layer is a 40% Category 2 tax plus a separate 9% Race Horse Development Fund assessment.
Use: 40% tax + 9% assessment, both shown in the property filing.
Never call it: “49% tax”; PPC’s retail sportsbook is separately sports Category 1.
One current revised snapshot
FY2026 monthly casino and sports ledger
Casino values come from the three property filings; June uses the reconciled property sum rather than the conflicting MGC headline. Sports values use MGC’s reported monthly totals.
| Month | Casino GGR | Casino tax + PPC assessment | Sports settled handle | Sports TSWR | Sports tax |
|---|---|---|---|---|---|
| July 2025 | $99,499,485.18 | $28,547,053.27 | $489,496,835.04 | $48,027,223.61 | $9,577,074.34 |
| August 2025 | $105,005,888.53 | $29,877,456.04 | $545,299,398.34 | $55,802,426.69 | $11,126,417.90 |
| September 2025 | $95,693,853.57 | $27,357,145.68 | $800,264,264.93 | $52,339,297.37 | $10,448,513.86 |
| October 2025 | $96,878,538.68 | $27,861,388.41 | $892,184,193.26 | $71,300,850.30 | $14,230,225.03 |
| November 2025 | $98,691,985.76 | $28,151,497.73 | $914,667,951.52 | $94,943,716.57 | $18,935,535.80 |
| December 2025 | $97,906,804.53 | $27,870,304.49 | $845,267,388.58 | $98,466,405.15 | $19,627,172.46 |
| January 2026 | $96,661,166.75 | $27,574,356.06 | $812,976,827.93 | $79,363,074.42 | $15,857,478.62 |
| February 2026 | $91,999,295.89 | $26,200,655.83 | $619,905,413.54 | $76,129,527.30 | $15,178,315.02 |
| March 2026 | $107,760,281.10 | $30,878,991.21 | $699,050,433.03 | $65,435,665.66 | $13,052,858.48 |
| April 2026 | $100,210,390.69 | $28,826,274.50 | $678,382,514.61 | $81,772,049.47 | $16,312,177.95 |
| May 2026 | $105,876,136.22 | $30,492,674.31 | $632,109,678.53 | $70,586,592.17 | $14,091,494.52 |
| June 2026 | $94,208,667.83 reconciled | $26,960,231.87 | $615,062,636.13 | $54,319,673.19 | $10,829,105.94 |
| FY2026 page-calculated total | $1,190,392,494.73 | $340,598,029.40 | $8,544,667,535.44 | $848,486,501.90 | $169,266,369.92 |
Exact dollars are a July 30 snapshot. February and March casino receipt cells are page calculations from the property tax and assessment lines and are each one cent above the composite aggregate cell. A later MGC revision requires the property rows and total to be recalculated together.
Aligned comparisons only
Three changes the aligned periods actually show
Casino FY2026
Page calculation: casino GGR moved from $1,193,688,318.91 in FY2025 to $1,190,392,494.73 in FY2026, a −0.2761% change.
Limit: This describes GGR, not tax, foot traffic, profit or cause.
Sports June year over year
Page calculation: June settled handle rose from $532,726,538.59 in 2025 to $615,062,636.13 in 2026 (+15.4556%), while TSWR fell from $62,050,263.85 to $54,319,673.19 (−12.4586%) and tax fell from $12,386,336.88 to $10,829,105.94 (−12.5722%).
Limit: The records show direction, not why it changed.
Lottery fiscal years
Page calculation: FY2024 final revenue / net profit were $6,168,819,000 / $1,159,701,000; FY2025 final were $5,963,339,000 / $1,067,360,000; FY2026 estimates are $5.904 billion / $1.045 billion. Against FY2025, the estimates imply −0.9951% revenue and −2.0949% net profit.
Limit: An estimate is not a final audited statement.
Destination is another definition
Where regulated gambling receipts go
| Activity / receipt | Exact statutory destination | Visible limit |
|---|---|---|
| Retail Lottery balance | After statutory prizes and operating or administrative limits, the remaining retail balance is budgeted as municipal aid | Net profit before distributions is not proof of the cash amount or timing already distributed |
| Online Lottery balance — first relevant in FY2027 | After the online operating or administrative allowance, the remaining online balance goes to the Early Education and Care Operational Grant Fund | FY2026 ended before the July 27 online launch; this row does not apply to FY2026 estimates |
| Category 1 casino 25% tax | 2% Cultural / Performing Arts Mitigation; 1% Tourism; 6.5% Community Mitigation; 4.5% Local Capital Projects; 20% Gaming Local Aid; 10% Stabilization subject to statutory language; 14% Education; 9.5% Gaming Economic Development; 10% Debt / Long-Term Liability Reduction; 15% Transportation; 5% Public Health; 2.5% Race Horse Development | These are shares of the Category 1 tax, not shares of GGR |
| PPC Category 2 casino | The 40% tax goes to Gaming Local Aid; the separate 9% assessment goes to the Race Horse Development Fund | The combined 49% is not one tax, and the Category 1 allocation does not apply |
| Sports and fantasy tax under c.23N §14 | 45% General Fund; 17.5% Workforce Investment Trust; 27.5% Gaming Local Aid; 1% Youth Development and Achievement; 9% Public Health | This allocation does not convert handle into public revenue or describe operator fees and penalties |
Show the arithmetic
Worked source audit: June 2026
The June records show why the headline cannot be copied without checking the property filings, and why hold and taxable revenue remain separate measures.
1. Reconstruct casino GGR from the three property filings
Encore GGR $57,112,509.69
MGM GGR 22,895,887.70
Plainridge Park GGR 14,200,270.44
--------------
Page-calculated June casino GGR 94,208,667.83
Encore tax $14,278,127.42
MGM tax 5,723,971.93
PPC 40% tax 5,680,108.18
PPC 9% assessment 1,278,024.34
--------------
Reported tax + assessment 26,960,231.87
Conflict: MGC’s news release says approximately $97.36 million; the composite cover and month-over-month row print exact $97,363,508.76. The same composite’s year-over-year row and the property sum say $94,208,667.83. This reconciliation uses the property-backed amount.
Inference limit: the $3,154,840.93 gap equals MGM’s May-to-June GGR difference, which is consistent with a carried-forward May value. MGC has not published that explanation or a formal correction.
2. Keep sports hold, taxable revenue and tax separate
Settled handle $615,062,636.13
Accrual win 55,818,597.40
Page-calculated accrual-win-to-TSWR gap 1,498,924.21
--------------
Reported TSWR 54,319,673.19
MGC hold = 55,818,597.40 ÷ 615,062,636.13
= 9.0753% → displayed 9.08%
TSWR ratio = 54,319,673.19 ÷ 615,062,636.13
= 8.8316% → not MGC hold
Retail tax $104,486.71
Online tax 10,724,619.23
--------------
Reported state tax $10,829,105.94
Limit: the composite does not publish the $1,498,924.21 gap as a separate federal-excise line. The reported taxable rows already reflect report-level adjustments and carryforwards; the gap’s individual components and the reason June changed are not established here.
Claim-level trace
Official revenue evidence checked
Massachusetts Gaming Commission records establish reported amounts, definitions, publication status and revisions. Massachusetts State Lottery records establish its estimate and final-statement values. Controlling statutes establish definitions, rates and allocation rules. A report does not replace a statute, and a statute does not prove a monthly amount, estimate finality or distribution timing.
| Source | Source owner | Checked | What it proves | What it does not prove | Safest use |
|---|---|---|---|---|---|
| Revenue — Massachusetts Gaming Commission | Massachusetts Gaming Commission · regulator · dynamic | July 30, 2026 | Monthly publication, June as the latest complete month, rate shorthand, revision notice and negative sports carryforward. | Frozen historical values, Lottery figures or that the full 49% is legally one tax. | Use it as the status, revision and report locator hub; confirm the latest month and any revision notice before relying on a figure. |
| MGC Releases June 2026 Casino and Sports Wagering Revenue | Massachusetts Gaming Commission · regulator · dynamic | July 30, 2026 | Publication date, the approximate $97.36 million casino claim, approximate sports TSWR, cumulative-summary language and sports allocation summary. | Exact $97,363,508.76, a correct June casino aggregate or the exact composition of “taxes and assessments.” | Use it as approximate conflict evidence, not as the controlling exact casino total; verify whether MGC later publishes a correction or update. |
| June 2026 Revenue Report | Massachusetts Gaming Commission · regulator · PDF | July 30, 2026 | Exact sports values, definitions, July–June monthly rows, June year-over-year values and the internal casino conflict. | A reliable $97,363,508.76 casino total or valid mixed $151,683,181.95 total. | Use it for sports, monthly rows and the conflict cross-check; compare current pages and rows if the PDF changes. |
| Encore Boston Harbor — June 2026 Revenue Report | Massachusetts Gaming Commission · regulator · property PDF | July 30, 2026 | June slots, tables, total GGR, tax and historical property rows. | A statewide total or fair cross-property performance comparison. | Use it as the first property record in the three-casino June sum and verify the June and history rows. |
| MGM Springfield — June 2026 Revenue Report | Massachusetts Gaming Commission · regulator · property PDF | July 30, 2026 | June slots, tables, total GGR, tax and historical property rows. | A statewide total or an MGC admission of a template error. | Use it as the second property record in the three-casino June sum and compare the May, June and history rows. |
| Plainridge Park Casino — June 2026 Revenue Report | Massachusetts Gaming Commission · regulator · property PDF | July 30, 2026 | June GGR, the 40% tax, separate 9% assessment and historical property rows. | Category 1 allocation or one 49% tax. | Use it as the third casino component and to preserve the tax-and-assessment split. |
| June 2026 Fantasy Sports Wagering Tax Report | Massachusetts Gaming Commission · regulator · fantasy PDF | July 30, 2026 | Gross, adjusted, carryforward, net adjusted and tax rows through June. | Sports handle, sports TSWR or a combined sports total. | Use it only for the separate FY2026 fantasy row and re-sum the July–June aggregate rows after revisions. |
| M.G.L. c.23K §2 | Massachusetts Legislature · controlling statute | July 30, 2026 | The statutory GGR meaning and exclusions. | Any monthly amount. | Use it for the GGR definition; pair it with the current report for a dated amount. |
| M.G.L. c.23K §55 | Massachusetts Legislature · controlling statute | July 30, 2026 | Category 1 25%, Category 2 40% tax and the separate 9% assessment. | Distribution of the Category 1 tax. | Use it for rate and tax-assessment polarity, then use §59 for allocation. |
| M.G.L. c.23K §59 | Massachusetts Legislature · controlling statute | July 30, 2026 | The Category 1 twelve-share allocation and Category 2 tax destination. | PPC’s separate 9% assessment destination or cash timing. | Use it for the allocation rows with the statute’s stated conditions. |
| M.G.L. c.23N §3 | Massachusetts Legislature · controlling statute | July 30, 2026 | AGSWR and adjusted fantasy-receipts definitions. | Reported monthly amounts or the hold formula. | Use it for the sports and fantasy definition cards. |
| M.G.L. c.23N §14 | Massachusetts Legislature · controlling statute | July 30, 2026 | 15% retail and fantasy rates, 20% mobile rate, accrual, monthly filing and negative carryforward. | A simple exact tax result for every aggregate month. | Use it for rate and carryforward boundaries alongside the reported taxable rows. |
| M.G.L. c.23N §17 | Massachusetts Legislature · controlling statute | July 30, 2026 | Five fund shares for revenues collected under §§6 and 14. | Economic impact or individual-fund cash timing. | Use it for the five-share allocation row. |
| Lottery produces estimated $1.045 billion in net profit for the Commonwealth in FY 2026 | Massachusetts State Lottery · official FY2026 release | July 30, 2026 | Estimated $5.904B revenue, $4.379B prizes, 74.19% payout, $337.1M commissions and bonuses, 2.4% administrative costs, $1.045B net profit, unaudited status and expected September finalization. | Audited or final FY2026 results, distributed cash or FY2027 online performance. | Use the official article record for the current FY2026 estimate; a final statement would supersede it. |
| Statement of Operations FY 2025 | Massachusetts State Lottery · official financial statement | July 30, 2026 | Final FY2025 revenue, prizes, expenses, net profit and the FY2024 comparator. | Final FY2026 results. | Use it as the final comparison and calculation bridge, observing the statement’s $000s units. |
| Now playing in Massachusetts…Mass Lottery Online | Massachusetts State Lottery · official launch notice | July 30, 2026 | The July 27, 2026 launch and the FY2027 boundary. | Online revenue, profit or FY2026 contribution. | Use it only as a period boundary; the notice does not support an online-sales figure. |
| M.G.L. c.10 §25 | Massachusetts Legislature · controlling statute | July 30, 2026 | Distinct retail municipal-aid and online early-education balance destinations and cost limits. | Exact distributed cash or timing. | Use it only to preserve the retail-versus-online allocation distinction. |
What the ledger cannot answer
Seven limits on these figures
No interchangeable statewide total
Lottery revenue, casino GGR, sports handle, TSWR, fantasy receipts and public receipts have different denominators. The page intentionally does not add them.
Periods must match
A June calendar month, a July–June fiscal year and a since-opening total answer different questions. June is not annualized, and FY2026 Lottery is not compared with one MGC month.
Estimate and revision status travels with the number
FY2026 Lottery is estimated; MGC says prior months may be revised. This is a July 30 snapshot, not a live feed.
The June casino total is a documented reconciliation
Three filings and one internal MGC table support $94,208,667.83; MGC has not formally corrected $97,363,508.76.
Online Lottery begins in FY2027
The July 27, 2026 launch is outside FY2026. This page makes no claim about early online sales, profit or effect.
Coverage is bounded
The four rows cover State Lottery, licensed commercial casinos, licensed sports wagering and reported fantasy contests. They do not quantify racing, tribal, charitable, illegal or unregulated activity, licensing fees, penalties or all economic activity.
Statistics are not a personal outcome
Public receipts do not prove player losses, economic benefit, absence of harm, future performance or a personal income-tax result. This page offers no betting or tax advice.
Keep the next job with its owner
Use the guide that owns the next job
Start with the Massachusetts gambling guide
Use the statewide route map for legality, products, regulators and the guide that owns each next action.
Visit and compare casino rules
Use the casino guide for physical properties, authorization and visit preparation—not revenue performance advice.
Understand a sports wager
Use the sports guide for legal access, wager rules, accounts, settlement and the current product boundary.
Use the Lottery by channel
Use the Lottery guide for retail and online games, tickets, account services, prizes and claims.
Read the controlling gambling law
Use the laws guide for statutes, regulations, enforcement and legal-status depth behind these rates.
File personal gambling winnings correctly
Use the Massachusetts gambling-taxes guide for player winnings, withholding, losses, residency and forms.
Page update
Publication history
July 30, 2026 — Initial publication.