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MA · United States Caution

Prediction Markets
in Massachusetts

A Massachusetts court issued a preliminary injunction against Polymarket's QCEX platform in early 2026, blocking access for Massachusetts residents. The Massachusetts Attorney General has been active in financial product enforcement, and this injunction represents one of the most concrete state-level actions against a CFTC-regulated prediction market platform. CFTC-regulated Kalshi continues to operate under federal preemption; Polymarket remains blocked pending litigation.

Platforms available
3 / 4
State status
Caution
State income tax
Up to 5%

Which platforms are available in Massachusetts?


Platform Status in MA Notes
Kalshi Available CFTC-regulated DCM — broadest topic coverage, no deposit minimum
Polymarket Restricted Blocked: active state enforcement action or geo-restriction in place as of April 2026
Manifold Available Play-money + optional sweepstakes cashout, 5% fee. Available everywhere except DE, ID, MI, WA.
PredictIt Available Politics-only markets, $850 max per contract. CFTC no-action relief.

⚠ Platform availability can change. Always verify directly with the platform before depositing funds. Polymarket's QCEX waitlist is currently 6–12 weeks for most states.

Available in Massachusetts

Regulatory environment in Massachusetts


A Massachusetts court issued a preliminary injunction against Polymarket's QCEX platform in early 2026, blocking access for Massachusetts residents. The Massachusetts Attorney General has been active in financial product enforcement, and this injunction represents one of the most concrete state-level actions against a CFTC-regulated prediction market platform. CFTC-regulated Kalshi continues to operate under federal preemption; Polymarket remains blocked pending litigation.

⚠ What this means for Massachusetts residents
  • Kalshi (CFTC-regulated) operates under federal preemption — generally accessible in Massachusetts
  • Polymarket QCEX is currently restricted due to active state-level enforcement action
  • Monitor regulatory developments — enforcement posture in caution states can shift quickly
  • Consult a local attorney before deploying significant capital on non-CFTC platforms
State regulator
Massachusetts Division of Banks

How Massachusetts taxes prediction market profits


Massachusetts state tax
Up to 5%
Ordinary income rate (top bracket)
Federal tax
Up to 37%
Ordinary income — top federal bracket

Massachusetts taxes event contract profits as ordinary income at a flat state rate of 5%.

At the federal level, platforms like Kalshi issue annual 1099-MISC forms reporting net profits as ordinary income. You can deduct up to $3,000 in net losses per year against other income, carrying forward the remainder to future years. If you trade sports event contracts, the One Big Beautiful Bill Act (OBBBA, signed July 4 2025) caps sports betting loss deductibility at 90% starting in 2026.

General information only. Consult a qualified tax professional regarding your specific situation.