New Zealand Online Casino Law 2026: Is It Legal?

Published by Casino News Daily editorial teamReviewed byFilip RadulovicOur editorial approach

New Zealand regulates gambling through a deliberately restrictive statute, the Gambling Act 2003, whose stated purposes include controlling the growth of gambling and preventing and minimising gambling harm. For two decades the Act prohibited “remote interactive gambling” (gambling at a distance through a communication device) except where it was offered by the state lottery operator or the racing and sports betting operator. In 2026 Parliament changed this position for online casino games. The Online Casino Gambling Act 2026 creates a capped licensing system for online casinos, administered by the Department of Internal Affairs (DIA). An auction for the right to apply for licences concluded on 12 October 2026, and DIA expects the licensed regime to be fully in place in 2027.

Key points

The Gambling Act 2003 remains the principal statute for land-based gambling, lotteries and gaming machines. It bars any new casino venue licences.
The Online Casino Gambling Act 2026 received Royal assent on 28 April 2026. It allows no more than 15 online casino licences at any one time, allocated through a competitive process.
Until 1 December 2026, providers that served New Zealand before 1 May 2026 may continue under transitional rules but must not advertise. After that date only providers that have applied for a licence (open only to successful auction participants) may continue, without advertising, until their application is decided and no later than 1 June 2027.
DIA’s auction for the right to apply for a licence ran from 29 September to 12 October 2026. It attracted 32 bidders, and 11 entities won rights to apply for the 15 available licences, at a final price of $15 million per licence. Winning a right to apply does not guarantee a licence.
Since 28 June 2025, online racing and sports betting may be offered to people in New Zealand only by TAB NZ.
DIA states that it is not illegal for a person in New Zealand to gamble on an overseas website, other than on racing and sports betting. The new Act’s prohibitions and penalties are aimed at operators and advertisers.
Offshore operators pay a 12% offshore gambling duty, which the 2026 Act raises to 16% from 1 January 2027.

Regional overview: Gambling laws in Australia and the Pacific puts all 25 countries and territories on one map, grouped by how they regulate gambling.

Last reviewed: 21 October 2026.

This guide summarises the law as published by official sources at the date of review. It is not legal advice. Readers should check the current position with the Department of Internal Affairs, because the online casino regime is still being implemented.

Historical development

Commercial gambling in New Zealand has developed under close statutory control. The Gambling Act 2003 brought casinos, lotteries, gaming machines and smaller forms of gambling into a single framework. Under that framework the Casino Control Authority, which had licensed casinos, was disestablished on 1 October 2004. Its decision-making functions passed to a new Gambling Commission, and regulatory and inspection work passed to DIA.

The 2003 Act was written as a harm-minimisation statute rather than as an industry development law. Its section 3 lists among its purposes to “control the growth of gambling” and to “prevent and minimise harm from gambling, including problem gambling”. The same philosophy explains two features that have shaped the market ever since. The first is the freeze on new casinos. The second is the general prohibition on remote interactive gambling. Online gambling nevertheless grew through overseas websites that New Zealand law did not license. The 2025 sports betting reforms and the 2026 online casino legislation are the state’s response to that offshore market.

Legal framework

Illustrated New Zealand landmarks with reference books and documents for the relevant legislation section

The Gambling Act 2003 starts from a prohibition. Gambling is prohibited unless it is authorised by the Act, by the Racing Industry Act 2020, or is private gambling. The Act then defines classes of authorised gambling, each with its own conditions:

Class 1 and Class 2 gambling: the lowest-value classes, which require no licence.
Class 3 gambling: higher-value activities that require an operator’s licence.
Class 4 gambling: gaming machines outside casinos, found in pubs and clubs. Class 4 requires both an operator’s licence and a venue licence.
Casino gambling: conducted only in licensed casinos.
Lotteries Commission gambling: the national lottery products of the Lotteries Commission.

Two provisions restrict casino gambling in particular. Section 10 provides that “no new casino venue licences may be given under this Act”, although existing licences may be renewed. Section 11 prohibits any increase in casino gambling opportunities. The number of physical casinos is therefore closed. Changes in the casino sector happen through renewal decisions rather than new entrants. The Gambling Commission currently publishes renewal notices for casinos in Hamilton, Queenstown, Christchurch and Dunedin.

Remote interactive gambling is defined as “gambling by a person at a distance by interaction through a communication device”. The Act prohibits it and provides that it cannot be authorised under the Act. The definition excludes Lotteries Commission gambling and gambling authorised under the Racing Industry Act 2020. These exclusions are why Lotto NZ and TAB NZ could lawfully sell online while other online gambling could not be licensed. DIA’s guidance on prohibited gambling explains that section 9(2)(b) prohibits remote interactive gambling. It also notes that section 16 makes it an offence to publish an overseas gambling advertisement in New Zealand, with penalties of up to $10,000.

The Gambling Act also provides the legal basis for public health measures. Sections 317 to 320 require an integrated problem gambling strategy “focused on public health” and a problem gambling levy, calculated by the Secretary for Internal Affairs and paid by the main gambling sectors.

Regulators and licensing model

Responsibilities are divided between two bodies. The Gambling Commission describes itself as “an independent statutory decision-making body established under the Gambling Act 2003”. It hears casino licensing applications and appeals against licensing and enforcement decisions in the gaming machine and non-casino sectors. According to DIA, the Commission sets licence conditions and approves renewals. It may suspend or cancel casino licences and considers operator licence applications.

DIA is the operational regulator. It develops game rules and operating standards, monitors compliance, carries out inspections and audits through its casino gambling inspectors, and investigates public complaints. Under the Online Casino Gambling Act 2026 the Secretary for Internal Affairs becomes the licensing authority for online casinos as well.

The market is therefore a mixed model. There are state-owned monopolies for lotteries (the Lotteries Commission) and for racing and sports betting (TAB NZ). Community-purpose licensing applies to gaming machines in pubs and clubs. A small, closed set of privately operated casinos holds venue licences. From 2027 there will also be a capped group of licensed online casino operators.

DIA’s gambling expenditure statistics show the relative size of the regulated sectors. Expenditure means the amount gambled minus prizes paid. In the 2023/24 financial year, expenditure on the four main forms of gambling was $2,792 million. Of this, gaming machines outside casinos accounted for $1,037 million, the Lotteries Commission for $792 million, casinos for $592 million and TAB NZ for $371 million. These figures do not include spending with offshore online operators.

Online gambling

Racing and sports betting

Online betting was the first area to change. Amendments to the Racing Industry Act 2020 came into force on 28 June 2025. Since then, DIA states that “it is now illegal, under New Zealand law, for any person or organisation except TAB NZ, to promote or take bets on racing or sporting events” from people in New Zealand. Offshore betting operators were told to withdraw with immediate effect. DIA stressed that this prohibition “does not affect online casino gambling”, which was to be dealt with by separate legislation.

The Online Casino Gambling Act 2026

The Online Casino Gambling Act 2026 received Royal assent on 28 April 2026 and commenced on 1 May 2026. Some provisions commence later. Its purposes include establishing a licensing system, prohibiting unlicensed online casino gambling, preventing harm, protecting consumers and ensuring community benefit. Its main features are:

Licence requirement. Under section 9, a person may conduct online casino gambling in a way that enables a person in New Zealand to take part only in accordance with a licence. Section 10 applies a parallel restriction to advertising.
A cap on licences. Section 19(3) prevents the Secretary from granting a licence if this would result in more than 15 licences being held at any time, or in any person having significant influence over more than three licences.
Competitive allocation. Section 16 provides for a competitive process to decide who may apply for a licence and what they pay. DIA ran this process as an auction. Licences are valid for up to three years, with the possibility of renewal for a further five years.
Minimum age. Section 38 requires operators to take all reasonable steps to ensure that participants are at least 18 years old.
Civil enforcement. Unlicensed operation and unlawful advertising are civil liability acts. They are subject to formal warnings, enforceable undertakings and pecuniary penalties. Under section 62(4) these penalties can reach $300,000 for an individual and $5 million for any other person. The Secretary may also issue take-down notices.
Duty and community returns. Section 82 amends the Gaming Duties Act 1971 to raise the offshore gambling duty rate from 12% to 16%, from 1 January 2027. From the same date, funding calculated as a percentage of online gambling duty is to be paid into the New Zealand Lottery Grants Board’s account for community purposes.

The Online Casino Gambling Regulations 2026 were made on 2 June 2026 and set out the detailed operating rules. They require operators to let customers set limits on time, deposits and spending. Any increase or removal of a limit is subject to a waiting period. The regulations also require breaks in play and time-out options, and prohibit payment methods that involve a credit contract. They provide for self-exclusion and operator-initiated exclusion, limit the value of inducements such as bonuses, and ban autoplay and the simultaneous play of several slot games. Advertising restrictions cover sponsorships, personal endorsements, affiliate arrangements and content that appeals to people under 18.

Transition timetable

DIA’s guidance for online casino customers sets out the transition. Providers that offered online casino gambling to people in New Zealand before 1 May 2026 may continue until 1 December 2026, but “must not advertise to people in New Zealand”. The auction concluded on 12 October 2026, with 11 entities winning rights to apply for the 15 available licences, and successful bidders may now submit full licence applications. From 1 December 2026, providers that have not applied for a licence must stop serving New Zealand. Applicants may continue, without advertising, until their application is decided or 1 June 2027, whichever is earlier. DIA says it will “start to issue licences under the Online Casino Gambling Act from early 2027 onwards”. It will publish a public register of licensed operators, and licensed operators will display a unique registration icon.

The implementation overview notes that the system is “not expected to be fully operational until 2027”. The remaining work includes licensing processes, compliance monitoring, complaint handling and public education. Until the register is published, no online casino can be described as holding a New Zealand licence.

Position of players

New Zealand law has not, in general, made it an offence for individuals to gamble with overseas providers. DIA’s guidance on prohibited gambling states that “it is not illegal for someone in New Zealand to participate in gambling over the Internet if that website is based overseas”. The exception is betting on racing and sporting events, which only TAB NZ may offer. The same guidance warns that a player’s protection against fraud “will depend on the legal system of the host country”.

The Online Casino Gambling Act 2026 follows the same approach. Its prohibitions on conducting and advertising unlicensed online casino gambling are directed at providers and publishers. It does not create an offence for an adult who plays. Its one offence aimed at individuals concerns facilitating gambling on behalf of people under 18. DIA advises that a player who uses an unlicensed platform “won’t have the same player protections” as a customer of a licensed operator. After the transition, these protections will include New Zealand complaint routes, mandatory limit-setting tools and exclusion arrangements.

Taxation

Domestic gambling operators pay gaming duties and the problem gambling levy. Since 1 July 2024, offshore operators have also been taxed. According to a special report by Inland Revenue’s policy unit, “the rate of offshore gambling duty is 12% of the offshore gambling profits”. The base is calculated broadly as amounts received from New Zealand residents minus prizes paid to them. The report adds that gambling supplied by offshore operators “remains subject to GST”. As noted above, the 2026 Act raises the duty rate to 16% from 1 January 2027 and provides for funding based on the duty to be paid into the New Zealand Lottery Grants Board’s account for community purposes.

The sources reviewed for this guide set out operator duties only. Individuals with questions about their own tax position should consult Inland Revenue.

Consumer protection and support

Secure account login with a padlock and shield Harm minimisation is built into the statutory scheme. The Gambling Act requires a public health strategy funded by the problem gambling levy. Gaming machine and casino licences carry harm-minimisation conditions monitored by DIA. For online casinos, the 2026 regulations will require limit-setting tools, session reminders, breaks in play, self-exclusion and operator-initiated exclusion, and a ban on gambling with credit. These obligations apply to licensed operators. They do not protect customers of providers outside the licensing system.

Free, confidential help is available through the Gambling Helpline on 0800 654 655 or by text to 8006, as listed in DIA’s player guidance. DIA also accepts reports of unlawful online gambling advertising by email at [email protected]. Our responsible gambling guide explains general tools such as deposit limits and blocking software.

Recent and upcoming developments

1 July 2024: offshore gambling duty of 12% takes effect.
28 June 2025: TAB NZ becomes the only lawful provider of online racing and sports betting to people in New Zealand.
28 April 2026: the Online Casino Gambling Act 2026 receives Royal assent; it commences on 1 May 2026.
2 June 2026: the Online Casino Gambling Regulations 2026 are made.
29 September to 12 October 2026: DIA’s auction for the right to apply for a licence takes place; 11 entities win rights to apply for the 15 licences.
1 December 2026: the transitional period ends for providers that have not applied for a licence. The Act also requires the Minister to recommend further advertising regulations by this date.
1 January 2027: the online gambling duty rises to 16% and the community funding provisions take effect.
2027: DIA expects the licensed regime to be fully in place, with licences issued after applications are assessed.
1 June 2027: latest date on which the transitional exemption for pending applicants ends.

Some questions remain open, because the system is new. These include how many of the 15 available licences will ultimately be granted after DIA assesses applications, when licensed sites will go live, and how effective take-down notices will be against providers with no presence in New Zealand. Readers should treat statements about individual operators’ status with caution until DIA publishes its register.

Sources and further reading

New Zealand Parliament, Gambling Act 2003 (as at 28 June 2025; accessed 5 October 2026).
New Zealand Parliament, Online Casino Gambling Act 2026 (2026; accessed 5 October 2026).
New Zealand Government, Online Casino Gambling Regulations 2026 (2026; accessed 5 October 2026).
Department of Internal Affairs, Online casino gambling (accessed 5 October 2026).
Department of Internal Affairs, Online gambling: information for players (accessed 5 October 2026).
Department of Internal Affairs, Prohibited gambling (accessed 5 October 2026).
Department of Internal Affairs, Law changes for online racing and sports betting (30 June 2025).
Department of Internal Affairs, Casinos (accessed 5 October 2026).
Department of Internal Affairs, Gambling expenditure statistics (accessed 5 October 2026).
Gambling Commission (New Zealand), About the Gambling Commission and casino licence renewals (accessed 5 October 2026).
Department of Internal Affairs, Online casino gambling: information for providers (auction results, updated 13 October 2026; accessed 21 October 2026).
Inland Revenue Policy and Regulatory Stewardship, Special report: Offshore gambling duty (2024).

Casino listings for players in New Zealand

The listings below are generated from our casino database. They do not by themselves show that an operator is licensed or permitted to serve New Zealand. No online casino licences had been issued at the date of review. From 1 December 2026 only providers that have applied for a licence after succeeding in DIA’s auction may continue during the transition. Check the current position on the Department of Internal Affairs website and, once published, the public register of licensed operators.