🇳🇿For operators · Tax, marketing & compliance
New Zealand for operators: no online regime
Online casino licensing is law but not yet open: the Online Casino Gambling Act 2026 is in force, all 15 rights to apply were auctioned at NZ$15 million each, and DIA expects licences from early 2027. Advertising without a licence is banned now, unlicensed providers that have not applied must stop on 1 December 2026, and racing and sports betting stay a TAB NZ monopoly.
Online gambling duty12%Upfront, fromNZ$15,019,000Licence term3 yrsDecision deadlineNoneAnnual GGR1.92B USDActive licensees0
Product by product
A licence covers one brand and its platforms, needs a physical address for service in New Zealand, and no local director is required; at most 15 licences exist and all 15 rights to apply have been auctioned.| Product | Status | Licensed by | Tax | Key restriction | Advertising |
|---|---|---|---|---|---|
| Online slots | Limited | DIA, under the Online Casino Gambling Act 2026 (up to 15 licences, 0 issued) | Online gambling duty 12% of profits (16% from 1 January 2027); 3.5% licensing levy to DIA; 1.24% problem gambling levy. Separate charges on different bases. | No autoplay; one online slot at a time; at least 2.5 seconds between rounds; no jackpot advertising | Banned for everyone until licensed (s 10); then no sponsorship, endorsements or affiliates |
| Table games and poker | Limited | DIA, same licence as online slots | Same as online slots: duty 12% (16% from 1 January 2027), 3.5% levy, 1.24% problem gambling levy | One licence covers RNG games, casino table gambling such as blackjack, poker or baccarat, and betting on simulated sporting events | Banned until licensed (s 10); no TV or radio ads within 30 minutes of a live broadcast |
| Sports and racing betting | State monopoly | TAB NZ only (Racing Industry Act s 74AAA) | Outside the online gambling duty | No licence available: only TAB NZ may offer or promote racing and sports bets to people in New Zealand | Only TAB NZ may promote bets |
| Lottery | State monopoly | Lotteries Commission (Lotto NZ); class 3 lottery operators | Outside the online gambling duty | Protected lotteries cannot be licensed; no licence may be granted for gambling similar to and likely to compete with them | Outside the online casino advertising rules; the voluntary ASA Gambling Advertising Code applies |
Coming up1 Dec 2026Cessation date for unlicensed providers
Can I keep serving New Zealand players while the licences are decided?
From 1 December 2026, providers serving New Zealand that have not applied for a licence must stop. A provider that was operating on 1 May 2026 and applies before 1 December 2026 may continue, without advertising, until the day after it is told the decision or 1 June 2027, whichever is earlier. Advertising online casino gambling without a licence is already prohibited (s 10), with penalties up to NZ$5 million for a company and NZ$300,000 for an individual. All 15 rights to apply were auctioned at NZ$15 million each on 12 October 2026, and DIA expects to issue licences from early 2027.
Online Casino Gambling Act 2026 ↗DIA page for providers ↗Auction guidance ↗
Regulator and player protection in New Zealand
Regulator
Application authority and enforcement body
Self-exclusion scheme
Multi-Venue Exclusion + TAB/Lotto NZ Self-Exclusion
How players exclude themselves; what it covers is in the player guide
Mandatory RG controls
reality checks
Deposit limits or reality checks the law requires operators to offer
Which casinos & betting sites are licensed in New Zealand?
See the full official list of licensed operators and their authorised domains.
Heads-up for operators
8 items · last change 2 Nov 2026
Online Casino Gambling Bill
The Bill has passed its third reading but still awaits Royal assent. Licensed operators will need to meet the Bill’s requirements when the licensing system is implemented; supporting regulations are intended later this year.
Source: 1Not yet in our report
The Online Casino Gambling Act 2026 (2026 No 14) received Royal assent on 28 April 2026 and has been in force since 1 May 2026. It allows up to 15 online casino licences, granted by the Secretary for Internal Affairs (DIA), and since 1 May 2026 bans online casino advertising that can reach people in New Zealand without a licence. The Online Casino Gambling Regulations 2026 took effect on 3 July 2026 and the Minimum Standards on 8 July 2026. All 15 rights to apply were auctioned at NZ$15 million per licence to 11 entities (auction concluded 12 October 2026); no licence has been issued and DIA expects to start issuing licences from early 2027. Fixed dates ahead: 1 December 2026, unlicensed providers that have not applied must stop (those that applied may continue, without advertising, until the day after the decision or 1 June 2027, whichever is earlier); 1 January 2027, online gambling duty rises from 12% to 16%; 1 December 2027, latest date for the Minister to recommend a national register for self-exclusion from online casinos. Sports and racing betting stay with TAB NZ and protected lotteries with the Lotteries Commission (Lotto NZ).
National self-exclusion register: deadline for regulations
The Minister must recommend regulations for a register of people excluded from online casino gambling by this date.
Source: 2
Show all 8Show fewer
Online gambling duty rises to 16%
From 12% of online gambling profits; DIA says 4% of the 16% is ringfenced for community funding.
Source: 3
First online casino licences
DIA expects to start issuing licences from early 2027.
Source: 4
Regulated Online Casino Market Launch
Following the passage of the Online Casino Gambling Bill, the DIA will finalize regulations and begin the licensing process, with the market expected to go live.
Source: 5
Unlicensed providers must stop unless they applied
Providers that applied before this date may continue, without advertising, until the day after the decision or 1 June 2027, whichever is earlier. The offence of taking part in online casino gambling on behalf of a person under 18 starts.
Source: 6
Online Casino Bill Passes Committee of the Whole House
The bill successfully passed a key parliamentary stage, moving it closer to a final third reading and Royal Assent.
Source: 7
Not yet in force: drafts, laws adopted without a start date, and sections of the law still to be commenced. An item moves to the timeline below on the day it takes effect.
Getting licensed: by public tender
The licence, its cost and the steps are in the licence guide
6 licence types: Online Casino Gambling Licence; Casino Operator & Venue Licence; Class 4 Gaming Machine Licence; and others. Year-1 budget From NZ$15,019,000. Fees, requirements, documents, certification and the step-by-step route are set out there.Read the licence guide
Gambling tax and fees in New Zealand
Detail
Online gambling duty (Gaming Duties Act 1971 Part 2C): 12% of online gambling profits, meaning amounts received from New Zealand residents less prizes paid to them less offshore betting amounts, per quarter; payable now to Inland Revenue by every GST-registered online gambling operator, offshore ones included, without a licence. From 1 January 2027 the rate is 16% (Online Casino Gambling Act 2026 s 82). A licensed operator also pays DIA a general licensing levy of 3.5% of online gambling profits (Regulations reg 47) and Inland Revenue the problem gambling levy of 1.24% of turnover less prizes paid and payable (owed by licence holders from 1 May 2026). GST of 15% applies to the supply. The charges have different bases and are never added into one rate.
- One-off
- NZ$19,000 expression of interest fee and the NZ$15 million auction price per licence.
Which foreign licences New Zealand accepts
All 8 foreign licences listed here are tolerated in New Zealand.
ToleratedMalta (MGA) · United Kingdom (UKGC) · Curaçao (CGB) · Alderney (AGCC) · Kahnawake (KGCB) · Anjouan · Isle of Man (GSC) · Gibraltar (GRA)
Not a New Zealand licence. An offshore online casino that served New Zealand before 1 May 2026 may continue only until 1 December 2026, or, if it applied for a licence before then, until the day after the decision (at the latest 1 June 2027), and may not advertise. Players are not penalised. Offshore operators may not offer racing or sports betting (TAB NZ only).
Bonus rules: welcome bonuses allowed
Inducement ads: Channel-restricted
Once online casinos are licensed (from early 2027), bonuses are capped at NZ$100, winnings from a bonus must be withdrawable without further play, and bonuses may be advertised to non-customers only on the operator's own site. Affiliate deals, endorsements and sponsorship are banned in advertising, and all online casino advertising without a licence has been banned since 1 May 2026.
What the player can claim
- Welcome bonus
- Allowed
- VIP schemes
- Allowed
- Loyalty schemes
- Allowed
- Cashback
- Allowed
These are the rules for licensed sites, which are expected from early 2027. A bonus is worth at most NZ$100, or the lesser of NZ$100 and 200% of your deposit or bet. You can withdraw bonus winnings without playing them through, and you get at least 60 days to meet a bonus's terms. Loyalty and VIP rewards stop while you are self-excluded. Overseas sites are not bound by these rules.
What the operator can advertise
- Channels off-limits
- affiliate marketing
- paid influencer/endorser promotions
- sponsorship
- Messages ads may not give
- Describing an inducement as free when a bet is required
- Exaggerating winnings or the chance of winning
- Presenting gambling as a way to improve your life or escape problems
- Creating urgency
- Penalties
Up to NZ$5 million for a company and NZ$300,000 for an individual, ordered by the High Court (Online Casino Gambling Act 2026 s 62(4)); take-down notices must be complied with within 2 days.
Licence suspension for up to 6 months or cancellation by the Secretary for Internal Affairs.
Advertising any online casino inducement is banned until a licence is held (s 10). Once licensed, an inducement offered to a non-customer may appear only on the operator's own platform, and inducements to account holders only on the platform or in a consented direct message.
Advertising: limited
New Zealand's gambling advertising splits by product. Online casino advertising that can reach people in New Zealand has been banned without a licence since 1 May 2026, and no licence exists yet; DIA expects licences from early 2027, after which licensed operators may advertise under strict rules. Racing and sports betting may be offered only by TAB NZ, and lotteries by the Lotteries Commission (Lotto NZ).
| Channel | Status | Vertical & Platform Split (2026) |
|---|---|---|
| Google Search Ads | Licensed operators only | Online casino advertisers must hold a New Zealand online casino licence, and none has been issued yet (DIA expects licences from early 2027); they also need Google's gambling certification. Once licensed, search ads are a permitted method; an inducement offered to a non-customer may appear only on the operator's own platform. Racing and sports betting: TAB NZ only.1112 |
| App Store Publishing | Licensed operators only | Real-money casino apps: the operator must hold a New Zealand online casino licence, which DIA expects to issue from early 2027, plus the platforms' own approval. Today only TAB NZ (betting) and Lotto NZ (lotteries) may offer real-money products.61314 |
| Google/Apple App Store Ads | Restricted | Online casino app ads must hold a licence (none until early 2027) and cannot target young audiences: no ad where more than 20% of the audience is likely under 18, and reasonable age checks for ads aimed at 18 to 25 year olds.11 |
| Meta (FB/IG) | Restricted | Banned today without a licence, including posts by influencers and affiliates. Once licensed, social media is a permitted method, but personal endorsements and affiliate arrangements are prohibited, no ad may reach an audience more than 20% under 18, and direct messages need express consent.1112 |
| TV & Radio | Restricted | Online casino: banned until licensed; then permitted, but not during a live broadcast of an event or within 30 minutes before or after it, and not where more than 20% of the audience is likely under 18. There is no time-of-day watershed.911 |
| Sponsorships | Banned | Online casino operators may not sponsor any person, team, event, broadcast or building, or put their name or logo on kit, now or once licensed (Regulations reg 40(a)). Sponsorship by the statutory TAB NZ and Lotto NZ sits outside these rules.11 |
| Digital OOH | Restricted | Online casino: banned until licensed; then billboards and posters are permitted, with location-based restrictions: not on or in any part of the public transport system, and not near schools or anywhere more than 20% of the audience is likely under 18.911 |
Channel rules for New Zealand reflect each platform's published policy and the sources numbered in each row (listed under Methodology & sources). Verify with the local regulator and your ad-platform account manager before launching.
How New Zealand enforces against unlicensed operators
No penalty has been ordered under the Online Casino Gambling Act 2026 yet. Since 1 May 2026 DIA can issue take-down notices, to be complied with within 2 days, to anyone conducting online casino gambling or advertising it without a licence, and seek High Court pecuniary penalties of up to NZ$5 million for a company or NZ$300,000 for an individual. DIA has not published any issued notice. The Act gives no power to block domains, internet providers or payments.
- Take-down notices: comply within 2 days; the High Court can enforce them.
- Pecuniary penalties: up to NZ$5 million for a company, NZ$300,000 for an individual, ordered by the High Court on DIA's application.
- Licences can be suspended for up to 6 months or cancelled, with appeal to the High Court within 15 working days.
Enforcement cases in New Zealand: 1 recent
Material regulator actions, court rulings, and high-profile fines from 2016–2026 against operators serving New Zealand. Each entry includes the technical failure and a one-line read-across for other operators in the market.
- June 2025
Offshore Operators (General)
Grey-MarketMarket exitSince 28 June 2025 no person other than TAB NZ may offer racing or sports betting to a person in New Zealand (Racing Industry Act 2020 s 74AAA).
Read-across: Offshore bookmakers must not offer racing and sports betting to New Zealanders; DIA monitors compliance. No licence is available for this vertical.
Market size: 1.92B USD (2025)
Gross gaming revenue in New Zealand is approximately 1.92 billion USD annually. The most popular form of gambling is Land-based gaming machines. A culturally distinctive product in this market is Lotto NZ, TAB.
Market breakdown by vertical
- Land-based0.48B USD25.0%
- Sports betting0.2976B USD15.5%
- Casino0.4704B USD24.5%
- Lottery0.672B USD35.0%
Source: iGB New Zealand Legislation Data. Splits: online-casino 24.5%, sports 15.5%, land-based 25.0%, lottery 35.0%.
GGR figure15
Licensed operators: none
As of 9 Nov 2026, no operator holds an active online licence in New Zealand.
Notable licensed operators
Lotto NZ
- Visit site
SkyCity
skycityentertainmentgroup.com
Traps operators hit in New Zealand
Specific operational risks that have caught new entrants in this market. Each item is country-specific. Generic gambling-ops issues (KYC, RG tools) are not included unless they have a local twist.
Advertising is banned now, not from licensing
Since 1 May 2026 no one may publish an online casino advertisement that can reach people in New Zealand except under a licence, and no licence exists yet. Affiliates, influencers and platforms are liable directly: take-down notices must be met within 2 days, and penalties reach NZ$5 million for a company or NZ$300,000 for an individual. Encouraging customers to switch brands before licensing counts as advertising.
1 December 2026 cut-off for unlicensed providers
A provider that served New Zealand on 1 May 2026 may continue only if it applied for a licence before 1 December 2026, and then only until the day after the decision or 1 June 2027, whichever is earlier, and without advertising. All 15 rights to apply were taken at the October 2026 auction, so there is no open route to a licence.
Duty is already payable offshore
Online gambling duty of 12% of online gambling profits is payable now to Inland Revenue by GST-registered online gambling operators, offshore ones included and without a licence, rising to 16% on 1 January 2027. GST at 15% applies once supplies to New Zealand customers exceed NZ$60,000 in 12 months.
Navigating the Statutory Monopoly Structure
Racing and sports betting is reserved to TAB NZ: since 28 June 2025 no one else may offer it to people in New Zealand (Racing Industry Act 2020 s 74AAA). The online casino licence does not cover betting on real sporting events, and no licence may compete with the protected lotteries.
Sources19
Timeline: rules in force
- October 12, 2026
Licence auction concluded
All 15 rights to apply awarded to 11 entities at NZ$15 million per licence.
Source: 4
- May 1, 2026
Online Casino Gambling Act 2026 in force
Up to 15 online casino licences; online casino advertising without a licence banned from this date.
Source: 6
- June 28, 2025
Racing Industry Act Amendment Bans Offshore Bookmakers
Only TAB NZ may offer racing and sports betting to people in New Zealand (s 74AAA).
Source: 19
- 2003
Gambling Act 2003 Enacted
Set the classes of gambling and casino licensing, prohibited remote interactive gambling conducted from within New Zealand and made overseas gambling advertising an offence.
Source: 20
Operator myths vs reality in New Zealand
Common assumptions about gambling licensing that turn out to be wrong in practice.
- MythA Maltese or Curaçao licence allows us to legally target the New Zealand market.
- MythOffshore operators owe no New Zealand tax until they are licensed.Reality
Online gambling duty of 12% of online gambling profits is already payable to Inland Revenue by GST-registered online gambling operators, offshore ones included and with no licence needed; it rises to 16% on 1 January 2027.
Sources17
- MythThe new online casino licences will be available to everyone through a standard application.Reality
No. There are at most 15 licences and the route is closed for now: expressions of interest closed on 14 August 2026 and the auction that ended on 12 October 2026 awarded all 15 rights to apply, at NZ$15 million each, to 11 entities.
Sources4
Markets that work like New Zealand
Compared on what our records hold for each country: whether online casino, betting, poker and lottery are licensed, state-run or banned, the licensing model, what the operator tax is levied on and its band, how most advertising channels are treated, and how foreign licences are treated. A point we hold for only one of the two countries counts for nothing.
- SenegalAI overview
Online casino and poker unregulated; betting and lottery limited; most ad channels restricted; foreign licences mostly tolerated.
- Western SaharaAI overview
Online casino and poker unregulated; betting and lottery limited.
- Costa RicaChecked
Online casino and poker unregulated; betting limited.
- IrelandReviewedMozambiqueResearched
Online casino and poker unregulated; most ad channels restricted; foreign licences mostly tolerated.
Methodology & sources
The research behind our New Zealand coverage
Counted across every New Zealand page, not this page alone.
compiled 19 Oct 2026
11
official websites
regulators, legislatures, courts
113
pages cited
specific documents, not homepages
246
sourced data points
each traced to the instrument
Across every New Zealand page on this site: players, operators and the licence guide. The research report behind them cites official sources: the law, the regulator, the gazette, the courts and each platform’s own published advertising policy. Page sections not yet rewritten from the report may cite other sources.
The same research as a 76-page New Zealand report: every one of the 201 checklist questions, each answer cited to the instrument behind it.
Request the New Zealand reportOur Deep AI Scan took New Zealand through all 201 questions of our regulatory checklist, from 79 official documents, read on 19 Oct 2026. Our research team then traced every figure on this page to the document and sentence that states it. The full research report is due to go to our compliance team. Where a fact rests on a press report or a law-firm summary rather than an official document, the page says so.
Documents cited on this page
- 1Online Casino Gambling Bill passes third reading
- 2Online Casino Gambling Act 2026, s 75(3)
- 3Online Casino Gambling Act 2026, s 82
- 4DIA: Online gambling for providers
- 5Source
- 6Online Casino Gambling Act 2026
- 7Source
- 8Online Casino Gambling Regulations 2026 (regs 13, 38-45)
- 9DIA: advertising and marketing guidance
- 10DIA: consumer protection guidance
- 11Online Casino Gambling Regulations 2026
- 12DIA: Online gambling for advertisers
- 13Google Play Policy
- 14Apple App Review Guidelines
- 15iGB New Zealand Legislation Data
- 16Online Casino Gambling Act 2026, Schedule 1 clause 1
- 17Inland Revenue: Online gambling duty
- 18Gaming Duties Act 1971
- 19Racing Industry Act 2020
- 20Gambling Act 2003
The 10 documents this page relies on most
- Online Casino Gambling Act 2026 (2026 No 14), Public Act, assent 28 April 2026, version as at 28 April 2026 (as enacted)Law
- Online Casino Gambling Regulations 2026 (LI 2026/169), as made; in force 3 July 2026; gazetted 4 June 2026Law
- DIA, Discussion Draft Testing and Monitoring Requirements, Online Casino Gambling Technology, v1.0 September 2026 (PDF)Regulator
- DIA, Online Casino Gambling: Legislative guidance, July 2026 (PDF)Regulator
- Online Casino Gambling (Minimum Standards) 2026 (DIA PDF)Regulator
- Online casino gambling Q&As, Version 3.0, published 17 July 2026 (DIA PDF)Regulator
- Online Casino Gambling: Advertising and marketing legislative guidance, July 2026 (DIA PDF)Regulator
- DIA, 'Information for online casino providers: licensing and compliance' (page printed 'Updated 13 October 2026')Regulator
- Gaming Duties Act 1971 (1971 No 34), Part 2C Online gambling duty, version as at 1 May 2026 (amendments from OCGA s 82 not yet incorporated)Law
- Online Casino Gambling: Consumer protection legislative guidance, July 2026 (DIA PDF)Regulator
Also cited on this page
- Department of Internal Affairs: Online casino gambling
- Racing Industry Act 2020 (s 74AAA, TAB NZ)
- Inland Revenue: Problem gambling levy
- Gambling Commission
- tabnz.org
- skycityentertainmentgroup.com
79 documents in all. Request the full research report for every source, answer by answer.
Looking for the player guide?
For consumer-facing information about gambling in New Zealand (tax on winnings, where to play legally, self-exclusion options), see the New Zealand player guide.
Disclaimer. This page reflects the law as we understood it on 9 Nov 2026. Rules change: always check the current position with Department of Internal Affairs (Te Tari Taiwhenua): online casino licensing and enforcement; Gambling Commission: land-based casino licences and appeals. We are not a legal adviser.