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Sovereign state
Oceania
ISO NZ
Review due

New Zealand: gambling regulation and licensing

  • Online casinoPre-regulation
  • Online sports bettingMonopoly
  • Online pokerPre-regulation
Regulator
Department of Internal Affairs
Headline tax
12% GGR
Licence required
Yes
Last verified
30 Aug 2026

Summary

New Zealand has legislated its first licensed online casino regime, and the design is unusually explicit about scarcity. The Online Casino Gambling Act 2025 commenced on 1 May 2026 and allows the Department of Internal Affairs to 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 and is not part of the reform. Auctioning a capped number of licences is the notable choice. It sets the entry price by competition rather than by schedule, favours operators able to commit capital before earning revenue, and gives the government a one-off receipt alongside the ongoing duty. It also guarantees a small, supervisable field from day one, which is what a regulator standing up a new market usually wants. The fiscal load is layered rather than single: a 12% duty rising to 16% in 2027, plus a licensing levy, GST and a problem-gambling levy. Modelling New Zealand on the headline duty alone will understate the burden materially. For a market of its size, New Zealand is being watched well beyond the region, because a capped auction is the model several jurisdictions have discussed and few have actually run.

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.

Advertising

Advertising permitted
Yes
Watershed
There is no clock-based watershed. The timing rule is event-based: broadcast advertising is prohibited during live events and in the 30-minute windows immediately before and after them.
Affiliate rules
Affiliate websites are named explicitly in the inducement restriction: sign-up offers may not be advertised through affiliate sites. Section 16 also bars affiliates from publishing advertising for overseas operators in New Zealand.
Sponsorship rules
Sponsorship sits within the advertising regime for licensed operators, and the prohibition on advertising overseas gambling under section 16 continues to bar sponsorship promoting unlicensed offshore operators.
Celebrity and influencer rules
Advertising may not target minors and must satisfy the audience-composition threshold, which constrains the use of personalities and channels with a young following. Advertising may not portray gambling as a route to success or a better life.
Social media rules
Social media may not be used to advertise sign-up inducements, and general advertising remains subject to the targeting and audience-composition rules.
Bonus advertising rules
Sign-up inducements are confined to the operator own platform. They may not be pushed through any external channel, which removes acquisition offers from paid media entirely.
Penalties for breach
Licensed operators face fines of up to NZD 5 million and removal from the market for non-compliance. Publishing an overseas gambling advertisement is a separate offence under section 16 with a fine of up to NZD 10,000.

Restrictions

  • Section 16 of the Gambling Act 2003 prohibits publishing, or arranging to publish, an overseas gambling advertisement in New Zealand, covering any communication likely to induce people to gamble outside New Zealand. Breach is an offence carrying a fine of up to NZD 10,000.
  • The Online Casino Gambling Act 2026 received Royal Assent on 27 April 2026 and came into force on 1 May 2026, creating a licensing regime for online casino with up to 15 licences awarded competitively by the Department of Internal Affairs.
  • The Online Casino Gambling Regulations 2026, in force from 3 July 2026, set the advertising rules for licensed operators.
  • Advertising may not appear on the front pages of print publications or on public transport, and broadcast advertising is prohibited during live events and in the 30 minutes before and after them.
  • Sign-up inducements may be published only on the operator own platform, and may not be advertised through social media, television, radio, billboards, affiliate websites or other online advertising.
  • Advertising may not target minors, and the proportion of an under-18 audience must stay below a prescribed threshold reported at 20% of viewers.
  • Advertising may not suggest that luck influences gambling outcomes, nor imply that gambling leads to happiness, success or a better quality of life.

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.

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Sources

  1. Department of Internal Affairs - Online Casino Gambling

    New Zealand Department of Internal Affairs

    Tier 1Accessed 4 Aug 2026
  2. Tier 1Accessed 4 Aug 2026
  3. Tier 1Accessed 30 Aug 2026Published 18 Sept 2003
  4. Online Casino Gambling

    Department of Internal Affairs

    Tier 1Accessed 30 Aug 2026

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This page is industry reference information and not legal advice.

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