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%.
Jurisdictions › Massachusetts › Tax
Massachusetts · Question 05 of 11
Tax: What is the tax take?
Mixed · Confirmed · AI-generated · Back to full Massachusetts report →
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%.