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: May 4, 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 twice since it was implemented, once in 2005 and again in 2015, but neither of these revisions changed anything regarding the stance on online gambling. The government is working on a third amendment to change 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. Currently, it is deemed illegal for any online casino operators to run sites from within the borders of New Zealand.

However, New Zealanders have free rein to gamble on any online gambling site based outside of the borders. In some respects, this seems redundant and doesn’t make sense, as the online casino industry is constantly growing, as is the revenue it brings in.

What would make sense is that New Zealand takes control by not just allowing online gambling, but also opening the market for its own residents? Currently, operators are not allowed to launch sites from within the borders, but attracting residents to in-house sites could bring in so much extra potential revenue.

Like Finland and Norway, however, 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?

The 2003 Gambling Act has made it illegal within New Zealand. This means that operators cannot establish or launch a site within New Zealand, as they will be prosecuted. The good news is that players are allowed to legally take part in online gambling activities on international online casino sites.

New Zealand is creating a new licensed online casino framework set to be enforced over 2026. The amended Gambling Act will open the country's borders for casino operators and practically create a new industry in its territory.

The Act's primary focus is to provide the gambling community with the opportunity to play in a safe and fair environment. It will do so by ensuring all casinos meet the necessary regulatory requirements to offer their services. As an added bonus and another source of revenue, the country will set gambling taxes and licensing fees for the operators.

Until the new changes happen, the Department of Internal Affairs is warning those looking to participate in online gambling that there is no legal protection against scam sites or any illegitimate transfers. Simply put, should you decide to play at any online casino based outside of New Zealand, you are on your own if things go south!

Under the new legislation, as of December 2026, the only legal way to play casino games will be on a locally licensed site.

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. Many of these online casinos accept New Zealanders, and some even allow you to play in your own currency. 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 some form of 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.