2025 Mid-Month Reports

Mid-Month Reports of 2025

Updated April 10, 2026

January 2025 Mid-Month Report

Honorable Chairs and Ranking Minority Members of the Committees on Ways and Means:

Pursuant to Section 6 of Chapter 14 of the General Laws^[1], the Department of Revenue (DOR) hereby submits its mid-month tax revenue report for the month of January 2025, the seventh month of fiscal year 2025. The attached table shows January 2025 month-to-date tax revenue collections through January 15, 2025, along with a comparison to the equivalent period in January 2024. Revenue collections are uneven and usually weighted toward the month-end. The brief period covered in the mid-month report does not provide sufficient data for meaningful comparisons to prior years. Therefore, mid-month figures should not be used to assess trends or project future revenues.

Context for January Revenues

January is a significant month for revenues because many personal income taxpayers are required to make quarterly estimated payments. January generally produces about 10.1% of annual revenue, making it the fourth largest revenue month of the year.

Highlights

Total tax collections for the month-to-date period were $1.863 billion, $292 million or 18.6% more than the collections during the same period in January 2024. Mid-month January results show increases in withholding, non-withheld income tax, and corporate and business tax, partially offset by decreases in sales tax and “all other” tax. Some of the increase in income estimated payments is due to typical timing factors in collections. 

• Income tax totaled $1.601 billion, up $368 million or 29.8% versus the same period in January 2024.
• Sales & use tax totaled $127 million, down $77 million or 37.7% versus the same period in January 2024.
• Corporate & business tax totaled $82 million, up $6 million or 8.4% versus the same period in January 2024.
• All other taxes totaled $53 million, down $5 million or 9.1% versus the same period in January 2024.

Details

Total income tax of $1.601 billion for mid-month January is comprised of the following:

• Withholding of $873 million, up $137 million versus the same period in January 2024;
• Estimated payments of $681 million, up $217 million versus the same period in January 2024;
• Returns/bills of $67 million, up $18 million versus the same period in January 2024; and
• Refunds of $21 million, up $5 million (unfavorable) versus the same period in January 2024.

Sales & use tax of $127 million is down $77 million versus the same period in January 2024. Typically, only a small proportion of expected regular sales and meals tax remittances is received by the mid-month date. The month-to-date sales and use tax of $127 million is comprised of the following:

• Regular sales tax of $54 million, down $65 million versus the same period in January 2024;
• Meals tax of $25 million, down $9 million versus the same period in January 2024; and
• Motor vehicles sales tax of $49 million, down $3 million versus the same period in January 2024.

Corporate & business tax of $82 million is up $6 million versus the same period in January 2024. All other taxes of $53 million, down $5 million versus the same period in January 2024, includes a number of tax categories, such as motor fuels, cigarette, estate tax, room occupancy, and deeds.

If you have any questions concerning this report, please contact either me ([e-mail]) or Kazim P. Ozyurt, Director of the Office of Tax Analysis ([e-mail]).

January 2025 Mid-Month Revenue Report (XLSX)

February 2025 Mid-Month Report

Honorable Chairs and Ranking Minority Members of the Committees on Ways and Means:

Pursuant to Section 6 of Chapter 14 of the General Laws^[1], the Department of Revenue (DOR) hereby submits its mid-month tax revenue report for the month of February 2025, the eighth month of fiscal year 2025. The attached table shows February 2025 month-to-date tax revenue collections through February 14, 2025, along with a comparison to the equivalent period in February 2024. Revenue collections are uneven and usually weighted toward the month-end. The brief period covered in the mid-month report does not provide sufficient data for meaningful comparisons to prior years. Therefore, mid-month figures should not be used to assess trends or project future revenues.

Context for February Revenues

February has historically been the lowest month for revenue, contributing less than 6% of annual collections. Neither individual nor business taxpayers are required to make estimated payments during the month. February is also the month in which refunds reach substantial levels as the tax filing season begins.

Highlights

Total tax collections for the month-to-date period were $752 million, $7 million or 0.9% less than the collections during the same period in February 2024. Mid-month February results show decreases in non-withheld income tax, corporate and business tax, and sales tax partially offset by an increase in withholding.

• Income tax totaled $576 million, up $17 million or 3.1% versus the same period in February 2024.
• Sales & use tax totaled $97 million, down $7 million or 6.9% versus the same period in February 2024.
• Corporate & business tax totaled $32 million, down $19 million or 37.0% versus the same period in February 2024.
• All other taxes totaled $47 million, up $2 million or 3.8% versus the same period in February 2024.

Details

Total income tax of $576 billion for mid-month February is comprised of the following:

• Withholding of $856 million, up $180 million versus the same period in February 2024;
• Estimated payments of $16 million, down $27 million versus the same period in February 2024;
• Returns/bills of $32 million, up $3 million versus the same period in February 2024; and
• Refunds of $329 million, up $138 million (unfavorable) versus the same period in February 2024.

Sales & use tax of $97 million is down $7 million versus the same period in February 2024. Typically, only a small proportion of expected regular sales and meals tax remittances is received by the mid-month date. The month-to-date sales and use tax of $97 million is comprised of the following:

• Regular sales tax of $36 million, down $7 million versus the same period in February 2024;
• Meals tax of $19 million, up $1 million versus the same period in February 2024; and
• Motor vehicles sales tax of $42 million, down $1 million versus the same period in February 2024.

Corporate & business tax of $32 million is down $19 million versus the same period in February 2024. All other taxes of $47 million, up $2 million versus the same period in February 2024, includes a number of tax categories, such as motor fuels, cigarette, estate tax, room occupancy, and deeds. 

If you have any questions concerning this report, please contact either me ([e-mail]) or Kazim P. Ozyurt, Director of the Office of Tax Analysis ([e-mail])

February 2025 Mid-Month Revenue Report (XLSX)

March 2025 Mid-Month Report

Honorable Chairs and Ranking Minority Members of the Committees on Ways and Means:

Pursuant to Section 6 of Chapter 14 of the General Laws^[1], the Department of Revenue (DOR) hereby submits its mid-month tax revenue report for the month of March 2025, the ninth month of fiscal year 2025. The attached table shows March 2025 month-to-date tax revenue collections through March 14, 2025, along with a comparison to the equivalent period in March 2024.

Revenue collections are uneven and usually weighted toward the month-end. The brief period covered in the mid-month report does not provide sufficient data for meaningful comparisons to prior years. Therefore, mid-month figures should not be used to assess trends or project future revenues.

Context for March Revenues

Historically, March is a mid-size month for revenue collections, ranking sixth of the twelve months in six of the last ten years. Many corporate and business taxpayers are required to make estimated payments during the month. The tax filing season is underway, and March is typically a significant month for refund payments (outflows), which reduce total net revenue.

Highlights

Total tax collections for the month-to-date period were $1.899 billion, $396 million or 26.4% more than the collections during the same period in March 2024. Mid-month March results show increases in withholding and corporate and business tax, partially offset by a decrease in sales tax.

• Income tax totaled $1.010 billion, up $179 million or 21.6% versus the same period in March 2024.
• Sales & use tax totaled $108 million, down $22 million or 16.8% versus the same period in March 2024.
• Corporate & business tax totaled $737 million, up $235 million or 46.7% versus the same period in March 2024. The increase is due, in part, to typical timing factors in collections.
• All other taxes totaled $44 million, up $4 million or 9.1% versus the same period in March 2024.

Details

Total income tax of $1.010 billion for mid-month March is comprised of the following:

• Withholding of $995 million, up $149 million versus the same period in March 2024;
• Estimated payments of $41 million, down $7 million versus the same period in March 2024;
• Returns/bills of $207 million, up $54 million versus the same period in March 2024; and
• Refunds of $233 million, up $17 million (unfavorable) versus the same period in March 2024.

Sales & use tax of $108 million is down $22 million versus the same period in March 2024. Typically, only a small proportion of expected regular sales and meals tax remittances is received by the mid-month date. The month-to-date sales and use tax of $108 million is comprised of the following:

• Regular sales tax of $33 million, down $23 million versus the same period in March 2024;
• Meals tax of $28 million, up $2 million versus the same period in March 2024; and
• Motor vehicles sales tax of $47 million, down $1 million versus the same period in March 2024.

Corporate & business tax of $737 million is up $235 million versus the same period in March 2024. As mentioned, the increase in corporate and business is due, in part, to typical timing factors in collections. All other taxes of $44 million, up $4 million versus the same period in March 2024, includes a number of tax categories, such as motor fuels, cigarette, estate tax, room occupancy, and deeds.

If you have any questions concerning this report, please contact either me ([e-mail]) or Kazim P. Ozyurt, Director of the Office of Tax Analysis ([e-mail]).

March 2025 Mid-Month Revenue Report (XLSX)

April 2025 Mid-Month Report

Honorable Chairs and Ranking Minority Members of the Committees on Ways and Means:

Pursuant to Section 6 of Chapter 14 of the General Laws^[1], the Department of Revenue (DOR) hereby submits its mid-month tax revenue report for the month of April 2025, the tenth month of fiscal year 2025. The attached table shows April 2025 month-to-date tax revenue collections through April 15, 2025, along with a comparison to the equivalent period in April 2024.

Revenue collections are uneven and usually weighted toward month-end. Therefore, mid-month figures should not be used to assess trends or project future revenues. Daily income tax collections typically fluctuate significantly on and around the income tax filing deadlines, which was April 15 this year. Last year the income tax filing deadline was April 17. This report reflects revenue collections through April 15 and, because of the two-day difference between this year’s filing deadline and last year’s filing deadline, comparisons to the same period in April 2024 are not meaningful. In addition, because the receipt and processing of returns continues through May, the reported revenue figures do not represent the full impact of the 2024 tax season.

Context for April Revenues

Historically, April has been the single largest month for collections, ranking first of the 12 months in eight of the last 10 years. There are two main causes for April’s relative strength. First, the individual tax filing season reaches its peak; payments made with returns are concentrated in April, while refunds are spread across February, March, and April. Second, the first income estimated payment installment for the current tax year is due in April.

Highlights

Total tax collections for the month-to-date period were $3.614 billion, $1.831 billion or 102.8% more than the collections during the same period in April 2024. Mid-month April results show an increase in withholding and a large increase in non-withholding income tax, partially offset by a decrease in corporate and business tax and sales tax. The increase in non-withholding income tax is due, in large part, to the difference between this year’s and last year’s income tax filing deadlines mentioned above.

• Income tax totaled $3.017 billion, up $1.853 billion or 159.2% versus the same period in April 2024.
• Sales & use tax totaled $143 million, down $14 million or 9.2% versus the same period in April 2024.
• Corporate & business tax totaled $399 million, down $10 million or 2.4% versus the same period in April 2024.
• All other taxes totaled $55 million, up $3 million or 5.2% versus the same period in April 2024.

Details

Total income tax of $3.017 billion for mid-month April is comprised of the following:

• Withholding of $728 million, up $61 million versus the same period in April 2024;
• Estimated payments of $312 million, up $130 million versus the same period in April 2024;
• Returns/bills of $2.267 billion, up $1.688 billion versus the same period in April 2024; and
• Refunds of $290 million, up $26 million (unfavorable) versus the same period in April 2024.

Sales & use tax of $143 million is down $14 million versus the same period in April 2024. Typically, only a small proportion of expected regular sales and meals tax remittances is received by the mid-month date. The month-to-date sales and use tax of $143 million is comprised of the following:

• Regular sales tax of $45 million, down $29 million versus the same period in April 2024;
• Meals tax of $32 million, up $1 million versus the same period in April 2024; and
• Motor vehicles sales tax of $65 million, up $13 million versus the same period in April 2024.

Corporate & business tax of $399 million is down $10 million versus the same period in April 2024. The month-to-date decrease is primarily due to decrease in estimated payments, partially offset by increase in return payments. All other taxes of $55 million, up $3 million versus the same period in April 2024, includes a number of tax categories, such as motor fuels, cigarette, estate tax, room occupancy, and deeds.

If you have any questions concerning this report, please contact either me ([e-mail]) or Kazim P. Ozyurt, Director of the Office of Tax Analysis ([e-mail]).

April 2025 Mid-Month Revenue Report (XLSX)

May 2025 Mid-Month Report

Honorable Chairs and Ranking Minority Members of the Committees on Ways and Means:

Pursuant to Section 6 of Chapter 14 of the General Laws^[1], the Department of Revenue (DOR) hereby submits its mid-month tax revenue report for the month of May 2025, the eleventh month of fiscal year 2025. The attached table shows May 2025 month-to-date tax revenue collections through May 15, 2025, along with a comparison to the equivalent period in May 2024.

Revenue collections are uneven and usually weighted toward the month-end. The brief period covered in the mid-month report does not provide sufficient data for comparison to prior years. Therefore, mid-month figures should not be used to assess trends or project future revenues.

Context for May Revenues

Historically, May is a mid-size month for collections, ranking seventh of 12 months in six of the last 10 years. Net revenue collections in May are influenced by the individual tax filing season, which generates both inflows and refund outflows during the month. In addition, estimated payments from individuals and businesses are not significant in May.

Highlights

Total tax collections for the month-to-date period were $1.134 billion, $97 million or 9.3% more than the collections during the same period in May 2024. Mid-month May results show an increase in withholding and non-withholding income tax, and corporate and business tax, partially offset by a decrease in “all other” tax.

• Income tax totaled $869 million, up $76 million or 9.6% versus the same period in May 2024.
• Sales & use tax totaled $164 million, virtually equal to the same period in May 2024.
• Corporate & business tax totaled $42 million, up $26 million or 154.6% versus the same period in May 2024.
• All other taxes totaled $58 million, down $6 million or 9.1% versus the same period in May 2024.

Details

Total income tax of $869 million for mid-month May is comprised of the following:

• Withholding of $762 million, up $25 million versus the same period in May 2024;
• Estimated payments of $45 million, up $12 million versus the same period in May 2024;
• Returns/bills of $172 million, up $45 million versus the same period in May 2024; and
• Refunds of $110 million, up $5 million (unfavorable) versus the same period in May 2024.

Sales & use tax of $164 million is virtually equal to the same period in May 2024.

Typically, only a small proportion of expected regular sales and meals tax remittances is received by the mid-month date. The month-to-date sales and use tax of $164 million is comprised of the following:

• Regular sales tax of $83 million is equivalent to the same period in May 2024;
• Meals tax of $28 million, up $1 million versus the same period in May 2024; and
• Motor vehicles sales tax of $53 million is equal to the same period in May 2024.

Corporate & business tax of $42 million is up $26 million versus the same period in May 2024. The month-to-date increase is primarily due to an increase in estimated payments and a favorable decrease in refunds. All other taxes of $58 million, down $6 million versus the same period in May 2024, include a number of tax categories, such as motor fuels, cigarette, estate tax, room occupancy, and deeds.

If you have any questions concerning this report, please contact either me ([e-mail]) or Kazim P. Ozyurt, Director of the Office of Tax Analysis ([e-mail]).

May 2025 Mid-Month Revenue Report (XLSX)

June 2025 Mid-Month Report

Honorable Chairs and Ranking Minority Members of the Committees on Ways and Means:

Pursuant to Section 6 of Chapter 14 of the General Laws^[1], the Department of Revenue (DOR) hereby submits its mid-month tax revenue report for the month of June 2025, the last month of fiscal year 2025. The attached table shows June 2025 month-to-date tax revenue collections through June 13, 2025, along with a comparison to the equivalent period in June 2024.

Revenue collections are uneven and usually weighted toward the month-end. The brief period covered in the mid-month report does not provide sufficient data for comparison to prior years. Therefore, mid-month figures should not be used to assess trends or project future revenues.

Context for June Revenues

In general, June is a significant month for revenues because many individuals and corporations are required to make estimated payments. Historically, roughly 11.2% of annual revenue, on average, has been received during June, making it the second or third largest revenue month of the year.

Highlights

Total tax collections for the month-to-date period were $1.953 billion, $161 million or 7.6% less than the collections during the same period in June 2024. Mid-month June results show decreases in most major tax types except meals tax and non-withholding income tax.

• Income tax totaled $1.212 billion, down $11 million or 0.9% versus the same period in June 2024.
• Sales & use tax totaled $136 million, up $1 million or 1% versus the same period in June 2024.
• Corporate & business tax totaled $527 million, down $119 million or 18.4% versus the same period in June 2024.
• All other taxes totaled $78 million, down $32 million or 29.2% versus the same period in June 2024.

Details

Total income tax of $1.212 billion for mid-month June is comprised of the following:

• Withholding of $799 million, down $30 million versus the same period in June 2024;
• Estimated payments of $409 million, up $21 million versus the same period in June 2024;
• Returns/bills of $44 million, up $6 million versus the same period in June 2024; and
• Refunds of $40 million, up $7 million (unfavorable) versus the same period in June 2024.

Sales & use tax of $136 million is up $1 million versus the same period in June 2024.

Typically, only a small proportion of expected regular sales and meals tax remittances is received by the mid-month date. The month-to-date sales and use tax of $136 million is comprised of the following:

• Regular sales tax of $55 million, down $3 million versus the same period in June 2024;
• Meals tax of $30 million, up $7 million versus the same period in June 2024; and
• Motor vehicles sales tax of $52 million, down $2 million versus the same period in June 2024.

Corporate & business tax of $527 million is down $119 million versus the same period in June 2024. The month-to-date decrease is primarily due to a decrease in estimated payments. All other taxes of $78 million, down $32 million versus the same period in June 2024, include a number of tax categories, such as motor fuels, cigarette, estate tax, room occupancy, and deeds.

If you have any questions concerning this report, please contact either me ([e-mail]) or Kazim P. Ozyurt, Director of the Office of Tax Analysis ([e-mail]).

June 2025 Mid-Month Revenue Report (XLSX)

July 2025 Mid-Month Report

Honorable Chairs and Ranking Minority Members of the Committees on Ways and Means:

Pursuant to Section 6 of Chapter 14 of the General Laws^[1], the Department of Revenue (DOR) hereby submits its mid-month tax revenue report for the month of July 2025, the first month of fiscal year 2026. The attached table shows July 2025 month-to-date tax revenue collections through July 15, 2025, along with a comparison to the equivalent period in July 2024.

Revenue collections are uneven and usually weighted toward the month-end. The brief period covered in the mid-month report does not provide sufficient data for comparison to prior years. Therefore, mid-month figures should not be used to assess trends or project future revenues.

Context for July Revenues

In general, July is among the smaller months for revenue collection because neither individual nor business taxpayers make significant estimated payments during the month. Historically, roughly 6.7% of annual revenue, on average, is received during July.

Highlights

Total tax collections for the month-to-date period were $980 million, $24 million or 2.4% less than the collections during the same period in July 2024. Mid-month July results show decreases in sales tax, corporate and business tax, and “all other” tax, partially offset by increases in withholding and non-withholding income tax.

• Income tax totaled $726 million, up $38 million or 5.5% versus the same period in July 2024.
• Sales & use tax totaled $97 million, down $46 million or 32.3% versus the same period in July 2024.
• Corporate & business tax totaled $108 million, down $4 million or 3.2% versus the same period in July 2024.
• All other taxes totaled $49 million, down $12 million or 20.3% versus the same period in July 2024.

Details

Total income tax of $726 million for mid-month July is comprised of the following:

• Withholding of $665 million, up $30 million versus the same period in July 2024;
• Estimated payments of $30 million, up $6 million versus the same period in July 2024;
• Returns/bills of $37 million, up $5 million versus the same period in July 2024; and
• Refunds of $5 million, up $3 million (unfavorable) versus the same period in July 2024.

Sales & use tax of $97 million is down $46 million versus the same period in July 2024. Typically, only a small proportion of expected regular sales and meals tax remittances is received by the mid-month date. The month-to-date sales and use tax of $97 million is comprised of the following:

• Regular sales tax of $49 million, down $30 million versus the same period in July 2024;
• Meals tax of $20 million, down $10 million versus the same period in July 2024; and
• Motor vehicles sales tax of $27 million, down $6 million versus the same period in July 2024.

Corporate & business tax of $108 million is down $4 million versus the same period in July 2024. The month-to-date decrease is primarily due to a decrease in estimated payments, partially offset by an increase in returns and bills payments. All other taxes of $49 million, down $12 million versus the same period in July 2024, include a number of tax categories, such as motor fuels, cigarette, estate tax, room occupancy, and deeds.

If you have any questions concerning this report, please contact either me ([e-mail]) or Kazim P. Ozyurt, Director of the Office of Tax Analysis ([e-mail]).

July 2025 Mid-Month Revenue Report (XLSX)

August 2025 Mid-Month Report

Honorable Chairs and Ranking Minority Members of the Committees on Ways and Means:

Pursuant to Section 6 of Chapter 14 of the General Laws^[1], the Department of Revenue (DOR) hereby submits its mid-month tax revenue report for the month of August 2025, the second month of fiscal year 2026. The attached table shows August 2025 month-to-date tax revenue collections through August 15, 2025, along with a comparison to the equivalent period in August 2024.

Revenue collections are uneven and usually weighted toward the month-end. The brief period covered in the mid-month report does not provide sufficient data for comparison to prior years. Therefore, mid-month figures should not be used to assess trends or project future revenues.

Context for August Revenues

August is typically one of the smaller months for revenue collections because neither individual nor business taxpayers make significant estimated payments during the month. Historically, roughly 6.4% of annual revenue, on average, has been received during August.

Highlights

Total tax collections for the month-to-date period were $1.189 billion, $140 million or 13.3% more than the collections during the same period in August 2024. Mid-month August results show increases in withholding and “all other” tax, partially offset by decreases in nonwithholding income tax, sales tax, and corporate and business tax.

• Income tax totaled $940 million, up $151 million or 19.1% versus the same period in August 2024.
• Sales & use tax totaled $136 million, down $4 million or 2.7% versus the same period in August 2024.
• Corporate & business tax totaled $36 million, down $13 million or 27.0% versus the same period in August 2024.
• All other taxes totaled $76 million, up $6 million or 8.7% versus the same period in August 2024.

Details

Total income tax of $940 million for mid-month August is comprised of the following:

• Withholding of $912 million, up $158 million versus the same period in August 2024;
• Estimated payments of $21 million, virtually equal to the same period in August 2024;
• Returns/bills of $33 million, virtually equal to the same period in August 2024; and
• Refunds of $26 million, up $7 million (unfavorable) versus the same period in August 2024.

Sales & use tax of $136 million is down $4 million versus the same period in August 2024. Typically, only a small proportion of expected regular sales and meals tax remittances is received by the mid-month date. The month-to-date sales and use tax of $136 million is comprised of the following:

• Regular sales tax of $59 million, up $1 million versus the same period in August 2024;
• Meals tax of $28 million, virtually equal to the same period in August 2024; and
• Motor vehicles sales tax of $50 million, down $5 million versus the same period in August 2024.

Corporate & business tax of $36 million is down $13 million versus the same period in August 2024. The month-to-date decrease is primarily due to a decrease in estimated payments, partially offset by a favorable decrease in refunds. All other taxes of $76 million, up $6 million versus the same period in August 2024, include a number of tax categories, such as motor fuels, cigarette, estate tax, room occupancy, and deeds.

If you have any questions concerning this report, please contact either me ([e-mail]) or Kazim P. Ozyurt, Director of the Office of Tax Analysis ([e-mail]).

August 2025 Mid-Month Revenue Report (XLSX)

September 2025 Mid-Month Report

Honorable Chairs and Ranking Minority Members of the Committees on Ways and Means:

Pursuant to Section 6 of Chapter 14 of the General Laws^[1], the Department of Revenue (DOR) hereby submits its mid-month tax revenue report for the month of September 2025, the third month of fiscal year 2026. The attached table shows September 2025 month-to-date tax revenue collections through September 15, 2025, along with a comparison to the equivalent period in September 2024.

Revenue collections are uneven and usually weighted toward the month-end. The brief period covered in the mid-month report does not provide sufficient data for comparison to prior years. Therefore, mid-month figures should not be used to assess trends or project future revenues.

Context for September Revenues

In general, September is a significant month for revenues because many individuals and corporations are required to make estimated payments. Historically, roughly 10% of annual revenue, on average, has been received during September, making it the third or fourth largest revenue month of the year.

Highlights

Total tax collections for the month-to-date period were $2.407 billion, $160 million or 6.3% less than the collections during the same period in September 2024. Mid-month September results show decreases in withholding, corporate and business tax, and “all other” tax, partially offset by increases in non-withholding income tax and sales tax.

• Income tax totaled $1.554 billion, down $35 million or 2.2% versus the same period in September 2024.
• Sales & use tax totaled $186 million, up $39 million or 26.7% versus the same period in September 2024.
• Corporate & business tax totaled $612 million, down $153 million or 20.0% versus the same period in September 2024.
• All other taxes totaled $55 million, down $12 million or 18.3% versus the same period in September 2024.

Details

Total income tax of $1.554 billion for mid-month September is comprised of the following:

• Withholding of $820 million, down $85 million versus the same period in September 2024;
• Estimated payments of $685 million, up $39 million versus the same period in September 2024;
• Returns/bills of $68 million, down $3 million versus the same period in September 2024; and
• Refunds of $19 million, down $14 million (favorable) versus the same period in September 2024.

Sales & use tax of $186 million is up $39 million versus the same period in September 2024. Typically, only a small proportion of expected regular sales and meals tax remittances is received by the mid-month date. The month-to-date sales and use tax of $186 million is comprised of the following:

• Regular sales tax of $88 million, up $24 million versus the same period in September 2024;
• Meals tax of $46 million, up $11 million versus the same period in September 2024; and
• Motor vehicles sales tax of $53 million, up $4 million versus the same period in September 2024.

Corporate & business tax of $612 million is down $153 million versus the same period in September 2024. The month-to-date decrease is primarily due to decreases in estimated payments and return payments, partially offset by a favorable decrease in refunds. All other taxes of $55 million, down $12 million versus the same period in September 2024, include a number of tax categories, such as motor fuels, cigarette, estate tax, room occupancy, and deeds.

If you have any questions concerning this report, please contact either me ([e-mail]) or Kazim P. Ozyurt, Director of the Office of Tax Analysis ([e-mail]).

September 2025 Mid-Month Revenue Report (XLSX)

October 2025 Mid-Month Report

Honorable Chairs and Ranking Minority Members of the Committees on Ways and Means:

Pursuant to Section 6 of Chapter 14 of the General Laws^[1], the Department of Revenue (DOR) hereby submits its mid-month tax revenue report for the month of October 2025, the fourth month of fiscal year 2026. The attached table shows October 2025 month-to-date tax revenue collections through October 15, 2025, along with a comparison to the equivalent period in October 2024.

Revenue collections are uneven and usually weighted toward the month-end. The brief period covered in the mid-month report does not provide sufficient data for comparison to prior years. Therefore, mid-month figures should not be used to assess trends or project future revenues.

Context for October Revenues

In general, October is among the lower months for revenue collection, because neither individual nor business taxpayers make significant estimated payments during the month. Historically, roughly 6.5% of annual revenue, on average, has been received during October.

Highlights

Total tax collections for the month-to-date period were $1.042 billion, $71 million or 7.3% more than the collections during the same period in October 2024. Mid-month October results show increases in withholding, non-withholding income tax, and “all other” tax, partially offset by a decrease in corporate and business tax.

•  Income tax totaled $795 million, up $65 million or 8.9% versus the same period in October 2024.
•  Sales & use tax totaled $135 million, up $1 million or 0.5% versus the same period in October 2024.
•  Corporate & business tax totaled $44 million, down $7 million or 13.1% versus the same period in October 2024.
•  All other taxes totaled $69 million, up $12 million or 20.5% versus the same period in October 2024.

Details

Total income tax of $795 million for mid-month October is comprised of the following:

• Withholding of $677 million, up $22 million versus the same period in October 2024;
• Estimated payments of $57 million, up $11 million versus the same period in October 2024;
• Returns/bills of $103 million, up $19 million versus the same period in October 2024; and
• Refunds of $41 million, down $14 million (favorable) versus the same period in October 2024.

Sales & use tax of $135 million is up $1 million versus the same period in October 2024. Typically, only a small proportion of expected regular sales and meals tax remittances is received by the mid-month date. The month-to-date sales and use tax of $135 million is comprised of the following:

• Regular sales tax of $59 million, up $9 million versus the same period in October 2024;
• Meals tax of $32 million, down $4 million versus the same period in October 2024; and
• Motor vehicles sales tax of $44 million, down $4 million versus the same period in October 2024.

Corporate & business tax of $44 million is down $7 million versus the same period in October 2024. The month-to-date decrease is primarily due to a decrease in estimated payments, partially offset by a favorable decrease in refunds.

All other taxes of $69 million, up $12 million versus the same period in October 2024, include a number of tax categories, such as motor fuels, cigarette, estate tax, room occupancy, and deeds.

If you have any questions concerning this report, please contact either me ([e-mail]) or Kazim P. Ozyurt, Director of the Office of Tax Analysis ([e-mail]).

October 2025 Mid-Month Revenue Report (XLSX)

November 2025 Mid-Month Report

Honorable Chairs and Ranking Minority Members of the Committees on Ways and Means:

Pursuant to Section 6 of Chapter 14 of the General Laws^[1], the Department of Revenue (DOR) hereby submits its mid-month tax revenue report for the month of November 2025, the fifth month of fiscal year 2026. The attached table shows November 2025 month-to-date tax revenue collections through November 14, 2025, along with a comparison to the equivalent period in November 2024.

Revenue collections are uneven and usually weighted toward the month-end. The brief period covered in the mid-month report does not provide sufficient data for comparison to prior years. Therefore, mid-month figures should not be used to assess trends or project future revenues.

Context for November Revenues

In general, November is among the smaller months for revenue collection because neither individual nor business taxpayers make significant estimated payments during the month. Historically, roughly 6.5% annual revenue, on average, has been received during November.

Highlights

Total tax collections for the month-to-date period were $1.030 billion, $148 million or 16.7% more than the collections during the same period in November 2024. Mid-month November results show increases in withholding and corporate and business tax, partially offset by a decrease in sales & use tax. Non-withholding income tax, and “all other” tax are close to the same period in November 2024.

• Income tax totaled $841 million, up $143 million or 20.6% versus the same period in November 2024.
• Sales & use tax totaled $114 million, down $8 million or 6.7% versus the same period in November 2024.
• Corporate & business tax totaled $8 million, up $13 million versus the same period in November 2024.
• All other taxes totaled $68 million, down $1 million or 0.8% versus the same period in November 2024.

Details

Total income tax of $841 million for mid-month November is comprised of the following:

• Withholding of $851 million, up $142 million versus the same period in November 2024.
• Estimated payments of $25 million, down $20 million versus the same period in November 2024.
• Returns/bills of $41 million, up $7 million versus the same period in November 2024; and
• Refunds of $76 million, down $14 million (favorable) versus the same period in November 2024.

Sales & use tax of $114 million is down $8 million versus the same period in November 2024. Typically, only a small proportion of expected regular sales and meals tax remittances is received by the mid-month date. The month-to-date sales and use tax of $114 million is comprised of the following:

• Regular sales tax of $54 million, up $3 million versus the same period in November 2024.
• Meals tax of $23 million, down $1 million versus the same period in November 2024. 
• Motor vehicles sales tax of $37 million, down $10 million versus the same period in November 2024.

Corporate & business tax of $8 million is up $13 million versus the same period in November 2024. The month-to-date increase is primarily due to an increase in estimated and return payments, and a favorable decrease in refunds. All other taxes of $68 million, down $1 million versus the same period in November 2024, include a number of tax categories, such as motor fuels, cigarette, estate tax, room occupancy, and deeds.

If you have any questions concerning this report, please contact either me ([e-mail]) or Kazim P. Ozyurt, Director of the Office of Tax Analysis ([e-mail]).

November 2025 Mid-Month Revenue Report (XLSX)

December 2025 Mid-Month Report

Honorable Chairs and Ranking Minority Members of the Committees on Ways and Means:

Pursuant to Section 6 of Chapter 14 of the General Laws^[1], the Department of Revenue (DOR) hereby submits its mid-month tax revenue report for the month of December 2025, the sixth month of fiscal year 2026. The attached table shows December 2025 month-to-date tax revenue collections through December 15, 2025, along with a comparison to the equivalent period in December 2024. 

Revenue collections are uneven and usually weighted toward the month-end. The brief period covered in the mid-month report does not provide sufficient data for comparison to prior years. Therefore, mid-month figures should not be used to assess trends or project future revenues.

Context for December Revenues

December is a significant month for revenues because many corporate and business taxpayers are required to make quarterly estimated payments. In addition, some quarterly personal income tax estimated payments due by January 15^th are received in December. Historically, roughly 9.5% of annual revenue, on average, has been received during December.

Highlights

Total tax collections for the month-to-date period were $1.569 billion, $288 million or 15.5% less than the collections during the same period in December 2024. Mid-month December results show decreases in non-withholding income tax, corporate and business tax, sales & use tax, and “all other” tax, partially offset by an increase in withholding income tax. Some of the month-to-date decline may be due, in part, to deposit day differences between this December and last December, such as corporate estimated and return payments, as well as one significant estate tax payment that was received last December.

• Income tax totaled $981 million, down $40 million or 3.9% versus the same period in December 2024. 
• Sales & use tax totaled $162 million, down $17 million or 9.5% versus the same period in December 2024.
• Corporate & business tax totaled $375 million, down $106 million or 22.0% versus the same period in December 2024.
• All other taxes totaled $50 million, down $125 million or 71.4% versus the same period in December 2024.

Details

Total income tax of $981 million for mid-month December is comprised of the following:

• Withholding of $855 million, up $18 million versus the same period in December 2024;
• Estimated payments of $149 million, down $6 million versus the same period in December 2024; 
• Returns/bills of $55 million, virtually equal to the same period in December 2024; and
• Refunds of $78 million, up $51 million (unfavorable) versus the same period in December 2024. 

Sales & use tax of $162 million is down $17 million versus the same period in December 2024. Typically, only a small proportion of expected regular sales and meals tax remittances is received by the mid-month date. The month-to-date sales and use tax of $162 million is comprised of the following:

• Regular sales tax of $80 million, down $4 million versus the same period in December 2024;
• Meals tax of $39 million, down $3 million versus the same period in December 2024; and
• Motor vehicles sales tax of $43 million, down $11 million versus the same period in December 2024. 

Corporate & business tax of $375 million is down $106 million versus the same period in December 2024. The month-to-date decrease is primarily due to a decrease in estimated and return payments, and an increase (unfavorable) in refunds.

All other taxes of $50 million, down $125 million versus the same period in December 2024, include a number of tax categories, such as motor fuels, cigarette, estate tax, room occupancy, and deeds.

If you have any questions concerning this report, please contact either me ([e-mail]) or Kazim P. Ozyurt, Director of the Office of Tax Analysis ([e-mail]).

December 2025 Mid-Month Revenue Report (XLSX)

Footnotes

[1]

Massachusetts General Laws