The Massachusetts Gaming Commission (MGC) has officially published its Gross Gaming Revenue report for September 2026, detailing stable month-on-month performance across the state’s commercial casinos and sports betting operators.
Across the Commonwealth’s three brick-and-mortar gaming venues, Plainridge Park Casino (PPC), MGM Springfield, and Encore Boston Harbor (EBH), operators generated a combined total of approximately $82.69 million in Gross Gaming Revenue (GGR).
Complementing land-based casino activity, licensed sportsbooks produced approximately $71.19 million in taxable sports wagering revenue (TSWR) throughout September. These figures encompass activity across seven operational mobile or online licensees alongside three retail sportsbook locations. Combined, total taxable gaming revenue reached $153.8 million for the month, yielding $38.4 million in tax collections. The overall total reflects a modest increase compared to August 2026, when taxable revenue was reported at $149 million.
Casino performance and tiered taxation structure
The Commonwealth taxes casino gaming operations according to regulatory licensing classifications established under Massachusetts law. As a Category 2 slots facility, Plainridge Park Casino is taxed at a statutory rate of 49 percent of GGR. Of that collected tax, 82 percent is directly allocated to the state’s Local Aid fund, while the remaining 18 percent supports the Race Horse Development Fund. In contrast, Category 1 full resort-casinos MGM Springfield and Encore Boston Harbor pay a 25 percent tax on GGR, with receipts disbursed into several designated state accounts.
Encore Boston Harbor maintained its dominant commercial standing, recording $46 million in combined table games and slot revenue to lead the state. MGM Springfield followed in second place with $21.9 million, while Plainridge Park Casino posted $14.6 million in slot machine gross gaming revenue.
Despite generating the lowest GGR, Plainridge Park Casino paid the second-highest casino tax bill due to its Category 2 statutory rate, contributing $7.1 million in state taxes. Encore Boston Harbor generated the largest share of tax revenue at $11.5 million, while MGM Springfield accounted for $5.4 million. Since the launch of regulated casino gaming in Massachusetts, the Commonwealth has amassed roughly $2.55 billion in cumulative tax receipts and assessments from PPC, MGM, and Encore.
Mobile and retail sports wagering expansion
Sports betting continued to provide steady fiscal support in September. Retail sportsbooks operated by Category 1 licensees at Encore Boston Harbor, MGM Springfield, and Plainridge Park Casino are taxed at 15 percent of TSWR. Meanwhile, Category 3 online and mobile sportsbooks operate under a 20 percent tax rate.
The seven authorized Category 3 mobile platforms currently operating in the state include Bally Bet, BetMGM, Caesars Sportsbook, DraftKings, Fanatics, FanDuel, and theScore Bet. According to Commission figures, cumulative tax receipts from legal sports wagering have reached approximately $514.58 million since in-person betting commenced on January 31, 2023, followed by the mobile wagering rollout on March 10, 2023.
