New Zealand Online Gambling Regulations

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Mira

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Expertise: Casino Brand Reviews, Casino Bonus Evaluation, iGaming Regulations, EU, UK, & INT Gambling Markets

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Published: July 19, 2020
Updated: July 15, 2026

Online Gambling might be new to some, but when it comes to New Zealand, gambling is nothing new. In fact, New Zealand has embraced various forms of gambling for centuries. While gambling is considered legal, there is still some confusion regarding the legalities of online gambling.

Online gambling regulations, laws and taxes in New Zealand

Online gambling is considered legal, but only if it is played in certain areas which we will be looking into throughout the guide. As a means to understand the laws and regulations surrounding online gambling, we’ll be taking an in-depth look at the history of gambling in New Zealand, also known as the “Land of the Long White Cloud”.

The history of gambling in New Zealand

Gambling has a very interesting history in New Zealand. Some new inventions were even created here to help in the act of gambling. Back in the 1830s, a very popular gambling form was betting on horse races.

Interesting fact: In 1913, one resident of New Zealand, George Julius, invented the “Automatic Totalisator,” which also came to be known as a tote board. This machine was placed in the infield of the tracks during horse races and allowed spectators to keep an eye on the horses' positions. This small invention greatly impacted the sports and gambling industry and can still be used today.

Until 1961, bets on horse racing were permitted only at the track. Bookmaking had been proclaimed illegal years before, in the 1920s. In 1961, the Totalisator Agency Board (TAB) was established, and this was ultimately the turning point for gambling activities in New Zealand.

After the TAB came into existence, the laws regarding gambling became much more lenient. Most types of gambling were off-limits until the laws and regulations changed in the 1980s. It took a little while longer for slot machines and casinos to be deemed legal here. The first casino was opened in 1994.

Laws that impact gambling in New Zealand today

The Gambling Act of 2003 declared that all forms of gambling are illegal if the government has not authorised them. The Gambling Commission was also established this year, and its purpose was to provide licences and the conditions that come with those licences. The Department of Internal Affairs runs and oversees all gambling activities, and the Gambling Commission itself.

The Gambling Act has been amended thrice since it was implemented, once in 2005, again in 2015, and in 2026. Neither of the first two revisions changed anything regarding the stance on online gambling. However, the third amendment changed how the country regulates the online casino industry and protects the ever-growing community.

When it comes to online gambling, the law is pretty clear. Now, online casino operators are free to offer their services to NZ players, provided they have a licence from the government to do so.

New Zealanders can still gamble on any online gambling site based outside of the borders. Though that's set to change soon, as international casinos already serving players in the country have until 1 December 2026 to secure a local licence or exit the market. From 2027, only locally licensed operators will be able to service NZ players.

Like Finland and Norway, New Zealand is adamant about using portions of its profits for good. This is why all public gaming entities in New Zealand are required to donate some of their profits to improving the community.

Are gambling winnings taxable in New Zealand?

Because gambling is considered to be a recreational activity rather than a source of income, most players are exempt from paying taxes on their winnings. There are, however, still cases in which players are required to pay tax on their wins.

If a player uses gambling as a primary source of income, then they are required to pay tax. Those who have a stable income from any other source can continue to enjoy their gambling, knowing all wins are tax-free.

Is online gambling legal in New Zealand?

Yes, New Zealand has introduced a new licensed online casino framework! The amended Gambling Act came into effect on 13 July 2026 and is set to create a new industry in the country's territory.

The old 2003 Gambling Act has made gambling illegal within New Zealand. This means that operators couldn't establish or launch a site within New Zealand, as they were prosecuted. Players are still allowed to legally take part in online gambling activities on international online casino sites, though.

This all changed with the new Act, whose primary focus is to provide the gambling community with the opportunity to play in a safe and fair environment. It does so by ensuring all casinos meet the necessary regulatory requirements to offer their services.

The first step is requiring all players to set play limits, including daily, weekly, or monthly limits on spending, deposits, and playtime. Other changes include giving access to self-exclusion tools, monitoring punters for problem gambling behaviour, and banning credit cards and credit-based gambling products outright.

As an added bonus and another source of revenue, the country will set gambling taxes and licensing fees for operators, used to fund regulatory oversight and problem gambling services.

Under the new legislation, as of December 2026, the only legal way to play casino games will be on a locally licensed site. Currently, only 15 operators are allowed to get legal access to the market.

This means that the so-called 'grey market', i.e., international operators, will meet its end and only licensed sites will be able to offer their services to NZ players. As it stands, operators already active in the country remain open and accessible to locals, but they face many restrictions.

However, if they wish to continue to do so in 2027 and beyond, casinos will be required to obtain a licence.

The new regulations also crack down on gambling advertising and focus on harm minimisation measures, e.g., all casino marketing is put on hold until the end of the year. Penalties for non-compliance could reach up to NZ$5 million and, more importantly, jeopardise operators' chances of obtaining a licence.

CasinoWow final recommendations

Luckily, at CasinoWow, we’ve taken the time to review hundreds of online casinos and have created a list of the top-rated casinos worth playing at. Some of these are specific to the NZ market, and others are international platforms that are still allowed.

It can be scary to choose an online casino, especially because there are hundreds of them online, with new ones popping up every day. The excitement might lead you towards jumping to sign up at the first best one, but it is best to play at online casinos that have been reviewed and are licensed and regulated by the local government or other international gambling authority.

It’s always best to be safe rather than sorry at the end of the day. Take a look at our list of approved and reviewed online casinos with the best welcome bonuses and overall scores.