Is online gambling legal in New Zealand?

Gambling winnings are not taxed. Free help: Gambling Helpline 0800 654 655 (24 hours) or text 8006.

1. 1DIA, 'Information for online casino customers'
2. 2Online Casino Gambling Regulations 2026 (LI 2026/169), as made; in force 3 July 2026; gazetted 4 June 2026
3. 3Racing Industry Act 2020 (2020 No 28), version as at 1 August 2026
4. 4Gambling Act 2003 (2003 No 51), version as at 6 June 2026 (some amendments not yet incorporated)

Using a VPN to reach gambling sites from New Zealand: Legal.

Gambling with crypto: Tolerated.

You must be 18 to gamble online in New Zealand, for online casino, sports betting and lottery alike. Online casino (licensed), TAB NZ betting and Lotto NZ instant and frequently drawn games: 18. Land-based casinos: 20.

No New Zealand law specifically taxes a player's gambling winnings, and no operator withholds tax on them. Winnings count as income only where they fall under a general head of the Income Tax Act 2007, for example where gambling amounts to a business.

Rate: 0% on lottery and gambling winnings

No operator holds an active online licence in New Zealand as of 19 Oct 2026.

No private operator holds a licence here, so a private site taking deposits from players in New Zealand is not licensed locally, whatever licence it shows from elsewhere.

Department of Internal Affairs (Te Tari Taiwhenua): online casino licensing and enforcement; Gambling Commission: land-based casino licences and appeals's website

Prominent operators in New Zealand

If a site isn't on the regulator's licensee register, ask the regulator before you play: an unlisted site is usually not licensed here (a register can lag behind a new licence). An unlicensed site is outside the regulator's supervision, so you cannot complain to the regulator about it.

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  Check if the Site is TAB NZ or Lotto NZ

  Today the only legal online options are TAB NZ (sports and racing) and Lotto NZ (lotteries). No online casino holds a New Zealand licence yet; licences are expected from early 2027.

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  Look for the DIA registration icon (once licensing starts)

  A licensed online casino must show the registration icon set by DIA, linked to its entry on DIA's public register. A site claiming a New Zealand licence before licences are issued, or without the icon afterwards, is not licensed here.

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  Confirm the Operator is NOT Advertising

  Since 1 May 2026 online casino advertising that can reach people in New Zealand is banned without a licence. An online casino ad on social media, TV or billboards today is unlawful; you can report it to [email protected].

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  Understand the Lack of Legal Recourse

  On an overseas site, New Zealand's complaints rules do not apply and DIA says you will not have the same player protections. If there is a dispute over payouts or fairness, you carry the risk.

Official changes that affect players, newest first, each with the document it comes from. A change marked not yet in our report is confirmed in the official text but not yet worked into our research report and the answers on this page.

Our daily watch reads the official publishers we follow for New Zealand. A change is listed once it has been checked against the official document, by a person or, where marked, by our automated check. Dates are the official dates, not the day we found the change.

1. 1

   1. File a Complaint with the Operator

   Once online casinos are licensed, each must run a public complaints process: acknowledge a complaint in writing within 24 hours and investigate and answer within 40 working days. You can complain up to 6 months after the problem.

2. 2

   2. Complain to the Department of Internal Affairs (DIA)

   You may complain in writing to the Secretary for Internal Affairs about a licensed operator at any stage, without complaining to the operator first. DIA decides whether to investigate and tells you the outcome; it cannot order the operator to repay you.

3. 3

   3. Action for Offshore Operators

   A site without a New Zealand licence is not bound by New Zealand's complaints rules, and DIA says players on unlicensed platforms do not have the same protections. You can report unlawful online casino advertising to [email protected].

• Myth

  All online gambling is illegal in New Zealand.
  Reality

  It is legal to bet online with TAB NZ (sports and racing) and to play Lotto NZ's games. No online casino is licensed yet, but it is not an offence for a player in New Zealand to use an overseas casino site.

• Myth

  My winnings from an offshore casino will be taxed.
  Reality

  No New Zealand law specifically taxes a player's gambling winnings, whether the site is local or overseas. Winnings count as income only if your gambling amounts to a business.

• Myth

  The new online casino law is not in effect yet.
  Reality

  It is. The Online Casino Gambling Act 2026 has been in force since 1 May 2026 and its advertising ban already applies. What does not exist yet is a licensed site: the Department of Internal Affairs expects to issue the first licences from early 2027.