• Research

    State of Play

    Explore the national and state-by-state impact of the casino gaming industry, as well as key regulatory and statutory requirements in each state.

    • Number of Casinos 3

    • Economic Impact $3.82 Billion

    • Jobs Supported 17,413

    • Tax Impact $728.1 Million

    • Gross Gaming Revenue $1.67 Billion (2023)

    Size of circle indicates number of casinos in the area.

    All location data is as of Dec. 31, 2023.

    Massachusetts Gaming Commission

    101 Federal St., 12th Floor
    Boston, MA 02110
    (617) 979-8400
    Website

    The Massachusetts Gaming Commission oversees casino gaming in Massachusetts. The commission consists of five members. Each commissioner shall serve for a term of five years and is eligible for reappointment; however, no commissioner may serve for more than ten years. The commission is responsible for the general oversight and protection of gaming in the state.

    The Division of Gaming Enforcement within the Attorney General’s Office is generally responsible for enforcing the criminal violations of the casino law, such as investigating and prosecuting allegations of criminal activity related to or affecting the operation of gaming establishments or games and receiving and taking appropriate action on referrals for criminal prosecution from the commission or any other law enforcement body. The Massachusetts Police and the Alcoholic Beverages Control Commission also have a role in regulation.

    AVAILABLE GAMING LICENSES
    Casino Operator License
    Slot Parlor License
    Primary Gaming Vendor License
    Secondary Gaming Vendor License
    Non-Gaming Vendor License
    Labor Organization License

    For more information on available gaming licenses, see Regulatory Fact Sheet.

    CASINO TAX RATE
    25 percent on gaming revenue, plus a $600 fee, collected annually, for each of their gaming machines.

    SLOT PARLOR TAX RATE
    49 percent effective rate on gaming revenue. Like casinos, the slot parlor is also subject to the $600 annual fee for each of its gaming machines.

    TAX PROMOTIONAL CREDITS
    Promotional Credits shall not count towards a licensee’s gross gaming revenue

    WITHHOLDINGS ON WINNINGS
    Massachusetts will withhold 5 percent on winnings of $600 or greater

    TAX ALLOCATION
    Casino
    Transportation Infrastructure and Development Fund 15%
    Education Fund 14%
    Commonwealth Stabilization Fund 10%
    Debt Reduction 10%
    Gaming Economic Development Fund 9.5%
    Community Mitigation Fund 6.5%
    Public Health Trust Fund 5%
    Local Capital Projects Fund 4.5%
    Race Horse Development Fund 2.5%
    Massachusetts Cultural Council 2%
    Massachusetts Tourism Fund 1%
    Slot Parlor
    General Local Aid Fund 100%

    STATUTORY FUNDING REQUIREMENT
    The 2011 Expanded Gaming Law required at least $5 million to be contributed, annually, to fund responsible gaming programs. The amount assessed against each casino or slot parlor will depend on the number of gaming machines it offers.

    SELF-EXCLUSION
    Individuals may choose to self-exclude for six months, one year, three years, five years, or a lifetime. An individual may only select the lifetime duration if their name has previously appeared on the voluntary self-exclusion list for at least six months.

    COMPLIMENTARY ALCOHOLIC DRINKS
    Yes

    ADVERTISING RESTRICTIONS
    No marketing, advertising, and/or promotional communications or activity relative to gaming to specifically target persons under the age of 21.

    ON-PREMISE DISPLAY REQUIREMENT
    Casinos are required to prominently post signs directing gamblers on how to receive assistance for problem gambling, including self-exclusion information.

    AGE RESTRICTIONS
    21+ years old to gamble
    Must be 21 years of age to remain in a gaming area.

    TESTING REQUIREMENTS
    In order to receive a permit for a gaming device, the device must be evaluated by an independent testing laboratory.

    ANTI-MONEY LAUNDERING REQUIREMENTS
    Federal compliance requirements.

    SHIPPING REQUIREMENTS
    The Commission must be notified at least one day in advance of shipping any slot machines from outside of the Commonwealth. 205 CMR 145.02(2).

    RESTRICTIONS ON POLITICAL CONTRIBUTIONS
    No applicant for a gaming license may contribute to an individual who holds a municipal, county or state office.

    CREDIT OFFERED TO PATRONS
    Yes

    SMOKING BANS
    Yes

    CASHLESS GAMING & ALTERNATIVE PAYMENTS
    Yes. Additionally, Massachusetts does not accept cryptocurrency as a form of payment.

    AUTHORIZED OPERATORS
    The state’s three casinos are eligible to apply for a “category 1” license for the right to offer up to two mobile skins in addition to a retail sportsbook.

    The state’s two horseracing simulcast facilities may obtain a “category 2” license for the right to offer a retail sportsbook and one mobile skin.

    State law also allows up to seven “category 3” licenses to be awarded to mobile operators untethered to a land-based operator.

    MOBILE/ONLINE
    Mobile allowed statewide.

    TAX RATE
    Retail: 15 percent
    Mobile: 20 percent

    INITIAL LICENSING FEE
    $5 million

    Qualified gaming entities can request a temporary license for immediate commencement of betting operations after paying a $1m license fee.

    LICENSE RENEWAL FEE
    $5 million, payable every five years

    AMATEUR RESTRICTIONS
    Massachusetts prohibits sports wagering involving high school sports, youth sporting events, and collegiate sporting teams from the state. Sports betting on collegiate sports events is only permitted if a Massachusetts-based team is involved in a collegiate tournament.

    TAX ON PROMOTIONAL CREDITS
    Yes

    AGE RESTRICTIONS
    Must be 21 years old.