Regulatory AuthorityDepartment of Internal Affairs
License CostVaries
Regulation by Activity Type
Casinos
Regulated
Online Casinos
Regulated
Betting
Regulated
Online Betting
Regulated
Lotteries
Regulated
Poker
Regulated
Highlights
A new Online Gambling Bill will replace the Gambling Act 2003, introducing a regulated online casino market in 2026.
Up to 15 online casino licences will be issued by auction, with licensed operations expected to launch in April 2026.
Online sports betting has been legal since 2003, but online casino and poker will only be regulated under the new bill.
A mandatory levy on licensed operators' profits will fund problem gambling support and education programs.
The new framework aims to combat illegal offshore gambling and enhance consumer protection for New Zealanders.
Stricter rules will regulate online gaming advertising, especially to prevent targeting minors or misleading claims.
Each online casino brand must hold its own licence, with the government prioritizing responsible gambling practices.
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Legislation
Primary Legislation
The principal legal framework governing gambling in New Zealand is the Gambling Act 2003. This Act is the foundational statute that regulates all forms of gambling within the country. Under the Act, gambling is illegal unless it is specifically authorized by or under its provisions. The Act is designed to control the growth of gambling, prevent and minimize gambling-related harm, ensure gambling is conducted fairly and openly, and prevent criminal activity and disorder associated with gambling.
The Gambling Act 2003 establishes clear definitions and boundaries for legal and prohibited gambling activities.
It creates a classification system for gambling activities (Classes 1 to 4), each with distinct rules and requirements.
The Act explicitly prohibits certain forms of gambling, including remote interactive gambling and the advertising of overseas gambling services.
Additional regulations under the Act provide further detail for specific gambling activities, such as those involving gaming machines in pubs, clubs, and TABs.
Regulatory Authority
The Department of Internal Affairs (DIA) is the primary regulatory authority responsible for overseeing the administration and enforcement of gambling laws in New Zealand. The DIA ensures compliance with the Gambling Act 2003 and associated regulations.
Administers and enforces the Gambling Act 2003 and related regulations.
Monitors and regulates all legal gambling activities, including casinos, gaming machines, and community gaming.
Implements harm minimization measures and ensures gambling is conducted fairly and transparently.
Has the authority to investigate, audit, and take enforcement action against illegal gambling activities.
License Types
Overview of Gambling Licensing in New Zealand
New Zealand is undergoing a significant transition in its gambling licensing system, particularly with the introduction of a regulated online casino market. Historically, online sports betting has been legal since 2003, but online casino gaming was not permitted. A new Online Gambling Bill is set to be enacted in 2025, with the licensing system for online casinos expected to launch in April 2026.
Types of Gambling Licenses Available
Online Casino License: Up to 15 licenses will be available for online casino operators. Each license allows one brand to legally offer online casino games to New Zealand residents.
Existing Licenses: Prior to this reform, only the state-owned TAB NZ and New Zealand Lotteries Commission were authorized for online betting and lottery activities. The new system specifically introduces licenses for online casino gaming.
Application Process
Legislation Timeline: The new bill will be introduced in April 2025 and is expected to be enacted before the end of 2025.
License Auction: The government will award the 15 online casino licenses through a formal auction process, starting on 2 February 2026.
Vetting: All applicants will undergo a comprehensive vetting process to ensure suitability, compliance with regulatory standards, and ability to meet harm minimization requirements.
Commencement: Licensed operators can begin offering services from April 2026.
Eligibility and Key Requirements
Suitability: Applicants must demonstrate a strong track record in responsible gambling, financial stability, and compliance with international regulatory standards.
Consumer Protection: Operators must have robust systems for player verification, harm minimization, and responsible gambling tools.
Advertising Compliance: Strict rules will apply to advertising, with a focus on preventing misleading promotions and protecting minors.
Brand-Specific Licensing: Each license is tied to a specific brand; operators must apply for separate licenses for each brand they wish to operate.
Licensing Costs and Financial Requirements
License Auction Fees: Licenses will be awarded via an auction, so costs will be determined by competitive bidding among applicants.
Mandatory Levy: Licensed operators will be required to pay a mandatory levy on profits. This levy will fund problem gambling support services and public education programs.
Ongoing Fees: Operators may be subject to additional annual fees for regulatory oversight and compliance monitoring (specific amounts to be detailed in the final regulations).
Duration, Renewal, and Maintenance
License Duration: The precise duration of each license has not yet been published, but standard practice suggests multi-year terms with periodic reviews.
Renewal Conditions: Renewal will depend on continued compliance with all regulatory requirements, including harm minimization, financial reporting, and consumer protection standards.
Ongoing Compliance: Licensees must maintain robust internal controls, submit to regular audits, and report any significant incidents or breaches to the regulator.
Summary Table: Online Casino Licensing System (Effective 2026)
Player protection, harm minimization, advertising compliance
Costs
Auction-determined fee, mandatory levy on profits, possible annual fees
Duration & Renewal
Multi-year (to be confirmed), subject to compliance and review
The new licensing system is designed to ensure that only vetted, responsible operators can legally offer online casino games in New Zealand, with a strong emphasis on consumer protection, responsible gambling, and regulatory oversight.
Gambling Tax
Tax Rates for Different Types of Gambling Operations
Online Casino Operators (from 2026): The upcoming regulatory regime will introduce a mandatory levy on the profits of licensed online casino operators. This levy will be used to fund problem gambling support services and education programs. The precise tax rate or levy percentage has not yet been publicly specified, as the final details are pending the passage and implementation of the new Online Gambling Bill.
Existing Gambling Operations: Prior to the new online casino framework, gambling activities such as lotteries, sports betting, and gaming machines are subject to various levies and duties, often based on Gross Gaming Revenue (GGR) or turnover. However, the new bill focuses specifically on online casino operators and will establish a uniform system for this sector.
Basis for Taxation
The taxation for licensed online casino operators will be based on their profits, which typically refers to Gross Gaming Revenue (GGR)—the difference between the amount wagered by players and the amount paid out in winnings.
The levy is distinct from corporate income tax and is specifically earmarked for harm minimisation and public health initiatives related to gambling.
Tax Reporting and Payment Requirements
Operators must pay the mandatory levy as part of their ongoing compliance obligations. Payment procedures and deadlines will be set out in the forthcoming regulations accompanying the new bill.
Failure to comply with reporting or payment requirements may result in penalties, suspension, or revocation of the licence.
Tax Incentives, Exemptions, and Special Provisions
There are currently no announced tax incentives or exemptions for licensed online casino operators under the new regulatory framework.
The levy is mandatory for all licensed online casino operators, with no indication of reduced rates or special provisions for certain types of operators.
Funds collected from the levy are specifically allocated to problem gambling support and public education, rather than general government revenue.
Summary Table: Taxation for Online Casino Operators (from 2026)
Type of Operation
Tax/Levy Rate
Basis for Taxation
Payment Frequency
Special Provisions
Online Casino (Licensed, from 2026)
Mandatory levy (rate to be specified)
Profits (GGR)
Funds earmarked for harm minimisation and education
Note: The exact levy rate, detailed payment procedures, and reporting requirements will be confirmed upon the final passage and implementation of the new Online Gambling Bill, expected to take effect in April 2026. Until then, operators should monitor official updates for precise figures and compliance obligations.
Prohibited Individuals
Age Restrictions and Identification Requirements
The minimum legal age for participation in all forms of gambling in New Zealand is 18 years. This applies to casinos, gaming machines, lotteries, and betting services.
Online gambling platforms, under the upcoming regulatory framework, will be required to implement strict age verification processes to prevent access by underage individuals.
Prohibited Activities and Game Restrictions
Unlicensed gambling activities are strictly prohibited. Only authorized operators may offer gambling services, whether land-based or, from 2026, online.
Private or informal gambling is generally restricted to small-scale, non-commercial activities with strict limits on stakes and prizes.
Remote interactive gambling (online casino games, poker, etc.) is currently prohibited unless offered by the state-run operators. From 2026, only up to 15 licensed online casino operators will be permitted to offer such services to New Zealand residents.
Specific game restrictions apply to certain venues; for example, gaming machines (pokies) are only allowed in licensed casinos and certain regulated venues, not in general public spaces.
Advertising or facilitating access to offshore, unlicensed gambling websites is prohibited.
Advertising and Marketing Limitations
Gambling advertising must not target minors or vulnerable persons and must not portray gambling as a means to financial success or social acceptance.
Operators are prohibited from making misleading claims about odds or potential winnings.
Promotional activities that encourage excessive or irresponsible gambling are banned.
There are strict controls on the use of endorsements, sponsorships, and inducements to gamble, especially in relation to sports and youth audiences.
Advertising of unlicensed or offshore gambling services is strictly forbidden.
Responsible Gambling Requirements and Player Protection Measures
All licensed operators must provide clear information about the risks of gambling and offer visible links to problem gambling support services.
Mandatory self-exclusion programs must be available, allowing players to voluntarily ban themselves from gambling venues or online platforms.
Operators are required to monitor player behavior and intervene if signs of problem gambling are detected, including offering resources or restricting access if necessary.
Limits on deposits, losses, and time spent gambling must be available for players to set on their accounts.
Operators must contribute to a dedicated fund supporting problem gambling prevention, treatment, and education programs.
Staff at gambling venues are required to be trained in recognizing and responding to signs of gambling harm.
Geographic and Location Restrictions
Land-based casinos and gaming machine venues are only permitted in specific, licensed locations. There are restrictions on the number and location of such venues to limit accessibility.
Gambling venues must not be located near schools or areas frequented by minors.
Online gambling, once regulated, will be restricted to operators licensed within New Zealand, with measures in place to block access to unlicensed offshore sites.
Gambling Regulatory Consultation
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Timeline
Year/Date
Event
1908
Gaming Act 1908 passed, providing early regulation of gambling and prohibiting most forms except for racing and charitable lotteries.
1961
Totalisator Agency Board (TAB) established, legalizing and regulating off-course betting on horse racing.
1987
Casino Control Act 1987 enacted, paving the way for the licensing and regulation of land-based casinos in New Zealand.
2003
Gambling Act 2003 passed, consolidating and updating all previous gambling legislation, introducing a comprehensive regulatory framework, and establishing the Department of Internal Affairs as the main regulator.
2024
Government announces intention to regulate online casino gambling for the first time, beginning the process of drafting new legislation.
April 2025
Online Gaming Bill scheduled to be introduced in Parliament, aiming to create a licensing system for online casino operators.
Late 2025
Enactment of new online casino legislation expected, with preparations for licensing and regulation of online gambling providers.
February 2026
Vetting and auction process for up to 15 online casino licences set to begin.
April 2026
Licensed online casino providers expected to commence operations under the new regulatory framework.
Requirements
Software Certification and Technical Standards
All gambling software and platforms must undergo independent certification by approved testing laboratories to ensure fairness, randomness, and compliance with technical standards.
Games must utilize certified Random Number Generators (RNGs) and be regularly tested for ongoing compliance with fairness requirements.
Operators must ensure their systems are robust, secure, and capable of preventing unauthorized access or manipulation.
Technical systems must support real-time monitoring and reporting to regulatory authorities as required by law.
Data Protection, Privacy Measures, and Server Location
Operators must comply with New Zealand’s data protection and privacy laws, ensuring the secure storage, processing, and transmission of all customer data.
Personal and financial data must be encrypted both in transit and at rest, using industry-standard encryption protocols.
Access to sensitive data must be restricted to authorized personnel only, with strong authentication and audit trails in place.
Operators may be required to host servers within New Zealand or in approved jurisdictions to ensure regulatory oversight and data sovereignty.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators must implement comprehensive AML programs, including customer due diligence, ongoing monitoring, and reporting of suspicious transactions.
Mandatory KYC procedures require operators to verify the identity, age, and address of all customers before allowing gambling activity.
Enhanced due diligence is required for high-risk customers or transactions, with additional verification steps and monitoring.
Operators must maintain detailed records of all AML and KYC checks, including supporting documentation and transaction histories.
Financial Reporting, Auditing Standards, and Record-Keeping
Operators are required to maintain accurate and up-to-date financial records, including all player transactions, deposits, withdrawals, and game outcomes.
Regular financial reports must be submitted to regulatory authorities, detailing turnover, profit, and other key metrics as specified by law.
Annual independent audits of financial statements and operational systems are mandatory to ensure compliance and transparency.
All records, including customer data, transaction logs, and audit trails, must be securely retained for a minimum period specified by regulations (typically several years).
Technical Implementation Requirements for Responsible Gambling Tools
Operators must integrate responsible gambling tools within their platforms, including self-exclusion options, deposit limits, session time reminders, and loss limits.
Systems must provide real-time monitoring of player behavior to detect signs of problem gambling and trigger appropriate interventions.
Operators must display responsible gambling information prominently and provide easy access to support resources.
Technical systems must support the immediate implementation of self-exclusion requests and ensure excluded individuals cannot access gambling services.
Gambling regulations are subject to change. The information provided on this page was accurate at the time of publication, but may not reflect the current regulatory landscape. Always consult official sources for the most up-to-date information before making any gambling-related decisions.
