Overview: Gambling in Massachusetts
Launched March 2023. High sports culture market (Patriots, Celtics, Red Sox, Bruins). 20% tax rate. No online casino. Strong market growing quickly. The Massachusetts Gaming Commission (MGC) oversees all gambling operations in the state.
Online Sports Betting in Massachusetts
Online sports betting has been legal in Massachusetts since 2023. There are currently 7 licensed sportsbook apps operating in the state. The state taxes operators at 20% of gross gaming revenue.
Online Casino Gambling in Massachusetts
Online casino gambling (slots, blackjack, roulette, poker) is not legal in Massachusetts. Online casino legislation has been considered but has not passed.
Tax Requirements for Gamblers in Massachusetts
All gambling winnings are subject to federal income tax as ordinary income. You should report net gambling winnings on your federal tax return. Sportsbooks and casinos may issue W-2G forms for significant winnings. Keep records of your gambling activity — wins and losses — throughout the year. Massachusetts residents should also check state income tax rules for gambling winnings.
Responsible Gambling Resources in Massachusetts
Problem gambling is a serious issue. If gambling is impacting your life or relationships, free confidential help is available:
- National Problem Gambling Helpline: 1-800-522-4700 (call or text, 24/7)
- National Council on Problem Gambling (ncpgambling.org)
- Massachusetts Self-Exclusion: MA Gaming Commission Self-Exclusion