Compare / Massachusetts vs. New York
Massachusetts vs. New York: gambling compared
Both Massachusetts and New York have online sports betting, in-person sports betting, commercial casino gambling, state lotteries and paid daily fantasy sports. New York has tribal casino gaming, which Massachusetts does not.
Massachusetts taxes online sportsbooks at 20% of adjusted revenue; New York at 51% of revenue.
Massachusetts: Reports spanning calendar months are allocated evenly across their days; monthly values are estimates. Months without complete reporting coverage are omitted.
In the 12 months through Aug 2026, online sportsbook revenue was $875M in Massachusetts and $2.56B in New York; casino revenue was $1.19B in Massachusetts and $1.23B in New York.
Lottery sales in fiscal 2024: $6.13B in Massachusetts, $8.95B in New York.
Online sportsbook revenue
Data
Massachusetts: $48.0M (Aug 2026); New York: $168M (Aug 2026).
| Month | Massachusetts | New York |
|---|---|---|
| Aug 2026 | $48.0M | $168M |
| Jul 2026 | $66.5M | $214M |
| Jun 2026 | $55.1M | $117M |
| May 2026 | $71.6M | $204M |
| Apr 2026 | $82.6M | $244M |
| Mar 2026 | $66.4M | $217M |
| Feb 2026 | $76.7M | $176M |
| Jan 2026 | $84.1M | $251M |
| Dec 2025 | $101M | $260M |
| Nov 2025 | $96.1M | $281M |
| Oct 2025 | $72.9M | $239M |
| Sep 2025 | $53.9M | $194M |
| Aug 2025 | $56.4M | $178M |
| Jul 2025 | $48.6M | $156M |
| Jun 2025 | $62.9M | $207M |
| May 2025 | $81.5M | $249M |
| Apr 2025 | $67.1M | $193M |
| Mar 2025 | $53.9M | $162M |
| Feb 2025 | $66.9M | $185M |
| Jan 2025 | $95.4M | $247M |
| Dec 2024 | $59.3M | $150M |
| Nov 2024 | $81.5M | $232M |
| Oct 2024 | $50.1M | $176M |
| Sep 2024 | $73.8M | $205M |
Each state's full series: Massachusetts · New York
Casino revenue
Data
Massachusetts: $102M (Aug 2026); New York: $199M (Aug 2026).
| Month | Massachusetts | New York |
|---|---|---|
| Aug 2026 | $102M | $199M |
| Jul 2026 | $95.8M | $199M |
| Jun 2026 | $97.4M | $177M |
| May 2026 | $106M | $191M |
| Apr 2026 | $100M | $71.7M |
| Mar 2026 | $108M | $61.6M |
| Feb 2026 | $92.0M | $53.1M |
| Jan 2026 | $96.6M | $55.9M |
| Dec 2025 | $97.9M | $52.6M |
| Nov 2025 | $98.7M | $57.6M |
| Oct 2025 | $96.9M | $55.6M |
| Sep 2025 | $95.7M | $56.7M |
| Aug 2025 | $105M | $64.4M |
| Jul 2025 | $99.5M | $60.3M |
| Jun 2025 | $97.7M | $54.4M |
| May 2025 | $105M | $62.6M |
| Apr 2025 | $102M | $56.8M |
| Mar 2025 | $105M | $60.6M |
| Feb 2025 | $93.4M | $51.4M |
| Jan 2025 | $97.9M | $53.1M |
| Dec 2024 | $102M | $55.2M |
| Nov 2024 | $101M | $56.2M |
| Oct 2024 | $94.2M | $53.7M |
| Sep 2024 | $92.1M | $54.5M |
Each state's full series: Massachusetts · New York
Retail sportsbook revenue
Data
Massachusetts: $450K (Aug 2026); New York: $379K (Aug 2026).
| Month | Massachusetts | New York |
|---|---|---|
| Aug 2026 | $450K | $379K |
| Jul 2026 | $474K | $251K |
| Jun 2026 | $712K | $209K |
| May 2026 | $534K | $89.8K |
| Apr 2026 | $864K | $535K |
| Mar 2026 | $707K | $388K |
| Feb 2026 | $973K | $130K |
| Jan 2026 | $333K | $521K |
| Dec 2025 | $1.4M | $681K |
| Nov 2025 | $1.3M | $728K |
| Oct 2025 | $627K | $439K |
| Sep 2025 | $412K | $926K |
| Aug 2025 | $698K | $543K |
| Jul 2025 | $583K | $317K |
| Jun 2025 | $605K | $677K |
| May 2025 | $1.0M | $406K |
| Apr 2025 | $507K | −$88.6K |
| Mar 2025 | $344K | $315K |
| Feb 2025 | $256K | −$301K |
| Jan 2025 | $959K | $955K |
| Dec 2024 | $74.9K | −$213K |
| Nov 2024 | $1.1M | $640K |
| Oct 2024 | $226K | $8,035 |
| Sep 2024 | $1.6M | $1.4M |
Each state's full series: Massachusetts · New York
Lottery sales
Data
Massachusetts, FY2024: $6.13B, up 0% from FY2023; New York, FY2024: $8.95B, down 0% from FY2023.
| Fiscal year | Massachusetts | New York |
|---|---|---|
| FY2024 | $6.13B | $8.95B |
| FY2023 | $6.13B | $9.00B |
| FY2022 | $5.86B | $8.87B |
| FY2021 | $6.77B | $7.69B |
| FY2020 | $5.25B | $8.33B |
| FY2019 | $5.49B | $8.83B |
| FY2018 | $5.28B | $8.59B |
| FY2017 | $5.09B | $8.33B |
| FY2016 | $5.23B | $8.34B |
| FY2015 | $5.01B | $7.87B |
| FY2014 | $4.85B | $7.94B |
| FY2013 | $4.57B | $7.70B |
| FY2012 | $4.46B | $7.40B |
State fiscal years, from the Census Bureau. Massachusetts lottery · New York lottery
Side by side
| Massachusetts | New York | |
|---|---|---|
| Legal status | ||
| Sports (online) | Live since 2023 | Live since 2022 |
| Sports (retail) | Live since 2023 | Live since 2019 |
| Online casino | Not authorized | Not authorized |
| Online poker | Not authorized | Not authorized |
| Commercial casinos | Live since 2015 | Live since 2016 |
| Tribal casinos | Limited | Live since 1993 |
| Lottery | Live since 1972 | Live since 1967 |
| iLottery | Not authorized | Limited |
| Daily fantasy | Live since 2016 | Live since 2016 |
| VGTs / VLTs | Not authorized | Limited |
| Historical horse racing | Not authorized | Not authorized |
| Sweepstakes casinos | Not authorized | Prohibited |
| Prediction markets | Contested | Contested |
| Skill games | Prohibited | Prohibited |
| Card rooms | Not authorized | Not authorized |
| Lottery couriers | Not authorized | Live since 2021 |
| Pick'em fantasy | Live | Prohibited |
| Pari-mutuel | Limited | Live since 1940 |
| Advance deposit wagering | Live | Live since 2016 |
| Charitable gaming | Live | Live |
| Esports betting | Limited | Not authorized |
| Social casino | Live | Live |
| Tax rates | ||
| Sports (online) | 20% of adjusted revenue | 51% of GGR |
| Sports (retail) | 15% of adjusted revenue | 10% of GGR |
| Commercial casinos | 25%–49% of GGR | 10%–56% of GGR |
| Daily fantasy | 15% of adjusted revenue | 15% of GGR |
| VGTs / VLTs | — | Set by statute; see rates |
| Pick'em fantasy | 15% of adjusted revenue | — |
| Pari-mutuel | 0.25% of amount bet | 0.7% of amount bet |
| Advance deposit wagering | Set by statute; see rates | — |
| Minimum age | ||
| Commercial casinos | 21 | 21 |
| Sports betting | 21 | 21 |
| Lottery | 18 | 18 |
| Tribal casinos | 21 | 21 |
| Online casino | Not legal | Not legal |
| Horse racing | — | 18 |
| Fantasy sports | 21 | 18 |
| Bingo & raffles | 18 | 18 |
| Sports betting rules | ||
| Bet on a phone anywhere in the state | Yes | Yes |
| College games | Yes | Yes |
| In-state college teams | No | No |
| College player props | — | No |
| Sign up in person | No | No |
| Credit cards | No | Yes |
| Esports | Yes | No |
| Official league data required | Yes | No |
| Money | ||
| Reported revenue per adult, 2025 | $383 Includes: Commercial casinos; Daily fantasy; Sports (online); Sports (retail). Coverage differs; no overall state rank. | $378 Includes: Commercial casinos; Sports (online); Sports (retail); VGTs / VLTs. Coverage differs; no overall state rank. |
| Gambling and amusement taxes per resident, FY2025 | $70 12th of 47 | $64 13th of 47 |
| Gambling and amusement share of state taxes, FY2025 | 1.08% 18th of 47 | 0.98% 21st of 47 |
| Lottery sales per resident | $856 FY2024 | $448 FY2024 |
| Lottery money to the state | $1.5B 24% of sales, FY2024 | $3.6B 40% of sales, FY2024 |
| Market | ||
| Online sportsbooks licensed | 7 | 9 |
| Casinos open | 3 | 21 |
| Regulators | Massachusetts Gaming Commission Massachusetts State Lottery Commission Massachusetts Office of the Attorney General | New York State Gaming Commission New York Lottery New York Gaming Facility Location Board |
| Gambling bills still moving | 89 | 504 |
Census amusement and sports/pari-mutuel tax categories include non-gambling admissions and amusement businesses. This is a broad tax measure, not a gambling-only total; tribal payments and lottery transfers are separate. If a category is unreported, the sum covers only reported categories; missing is not confirmed zero.