New Zealand has legislated its first licensed online-casino regime. The Online Casino Gambling Act 2025 commenced on 1 May 2026 and lets the Department of Internal Affairs auction up to 15 licences, with the market expected to be fully operational by 2027. Online sports and racing betting remains a TAB NZ monopoly. Licensed online casino carries a 12% duty rising to 16% in 2027, plus a licensing levy, GST and a problem-gambling levy.
Key facts
Regulator
Department of Internal Affairs (DIA)
Regulator type
Dedicated regulator
Headline tax
12% GGR
Licence required
Yes
Minimum age
Not yet verified
Tax base
A 12% online casino duty applies, rising to 16% from 1 January 2027. Licensees also pay a 3.5% licensing levy on New Zealand online gambling profits, 15% GST, and a problem-gambling levy of 1.24% from 1 December 2026. The additional 4% from the 16% duty is ring-fenced for community returns.
Capital
Wellington
Currency
NZD
Official languages
English, Maori
Licensing
Licence required
Yes
Application window
Capped
Local establishment required
Not yet verified
Local server required
Not yet verified
Licence cap
15
Typical time to licence
Staged rollout to full operation expected by 2027
Barriers to entry
Up to 15 licences are awarded through a competitive auction rather than open application, a deliberately capped and contested field.
Taxation
Headline GGR tax
12% GGR
Effective date
Not yet verified
Tax base
A 12% online casino duty applies, rising to 16% from 1 January 2027. Licensees also pay a 3.5% licensing levy on New Zealand online gambling profits, 15% GST, and a problem-gambling levy of 1.24% from 1 December 2026. The additional 4% from the 16% duty is ring-fenced for community returns.
Scheduled changes
16% of GGR from 1 Jan 2027
Enacted
Online casino duty scheduled to rise from 12% to 16% of gross gaming revenue.
Outlook
The auction for the 15 licences and the staged 2026 to 2027 rollout are the immediate story, along with how sharply the regime pulls players back from offshore sites. The scheduled duty rise to 16% and the problem-gambling levy shape operator economics from the outset.
Frequently asked questions
Is online casino legal in New Zealand?
It is being licensed for the first time under the Online Casino Gambling Act 2025 (commenced 1 May 2026); the Department of Internal Affairs is auctioning up to 15 licences, with full operation expected by 2027.
After years of regulatory grey area, New Zealand has passed legislation that will bring offshore online casino operators to heel and create one of the Asia-Pacific region's most anticipated new regulated markets.
The New Zealand government has confirmed a ban on credit card deposits for its forthcoming regulated online casino market, a major concession aimed at securing parliamentary support for the Online Casino Bill.