title: Massachusetts — Tax: What is the tax take? | advennt.io canonical: https://advennt.io/jurisdictions/massachusetts/taxes/ [Jurisdictions](https://advennt.io/jurisdictions/) [Massachusetts](https://advennt.io/jurisdictions/massachusetts/) Tax Massachusetts · Question 05 of 11 # Tax: What is the tax take? Mixed · Confirmed · AI-generated · [Back to full Massachusetts report →](https://advennt.io/jurisdictions/massachusetts/) Key section parameters | Jurisdiction | Massachusetts (US-MA) | |---|---| | Regulator | Recorded in register | | Favourability | Mixed | | Confidence | Confirmed | | Review status | AI-generated | | Last collected | 18 Oct 2026 | Summary answer Two statutory GGR rates apply: 20% on Category 3 online/mobile taxable sports wagering revenue and 15% on Category 1 retail. The 20% online rate is above the US median but below Illinois's top bracket. A pending Senate bill (S 302) would raise the rate to 51%. ## Full section analysis Two statutory GGR rates apply: 20% on Category 3 online/mobile taxable sports wagering revenue and 15% on Category 1 retail. The 20% online rate is above the US median but below Illinois's top bracket. A pending Senate bill (S 302) would raise the rate to 51%.