New Zealand is in the middle of the biggest change to online gambling rules in two decades. For years, local operators were limited to the TAB and Lotto while offshore casinos served Kiwi players with no New Zealand oversight. The Online Casino Gambling Act 2026 replaces that with a licensing system run by the Department of Internal Affairs. This guide explains what the new law does, the timeline, how to recognise a licensed operator, how winnings are taxed and where to get help.
Is it legal to play at online casinos in New Zealand?
Playing at an online casino has never been an offence for a New Zealand player. The Gambling Act 2003 restricted who could offer remote gambling from within New Zealand, but it did not stop offshore operators from accepting New Zealanders, which created a grey market that no New Zealand authority supervised.
The Online Casino Gambling Act 2026 closes that gap. It came into force on 1 May 2026 and sets up a licensing system for online casinos, regulated by the Department of Internal Affairs (DIA). Operators, including those based overseas, need a New Zealand licence to offer online casino games to people in New Zealand.
Online sports and race betting remain with TAB NZ, and online lotteries with Lotto NZ. These are separate from the new online casino licences.
What is the timeline for the new online casino licences?
The law is being rolled out in stages. The dates below are the ones published for the new system, and the DIA website has the latest updates.
- 1 May 2026: the Online Casino Gambling Act 2026 came into force, including the ban on online casino advertising
- 2026: up to 15 licences allocated through an auction run by the DIA, with no single bidder holding more than three
- 1 December 2026: operators without a licence, or without a pending application, must stop offering online casino games to people in New Zealand
- 2027: licensed operators expected to begin operating, with advertising under strict conditions
Can online casinos advertise in New Zealand?
Not at the moment. Section 10 of the Act prohibits online casino advertising to people in New Zealand until operators are licensed, and the enforcement powers apply to providers based overseas as well as local ones. Operators that have applied for a licence still may not advertise while their application is assessed.
Once licences are issued, advertising will be allowed only under the Online Casino Gambling Regulations 2026. These restrict where and how ads can appear, and the government's plan bans affiliate marketing and influencer endorsements. Penalties for serious or persistent breaches reach up to NZ$5 million for businesses.
If you see online casino ads aimed at New Zealanders before licences are in place, the operator or publisher behind them is acting outside the new law.
How do you check whether an online casino is licensed in New Zealand?
Once the first licences are issued, the DIA will publish the list of licence holders. A licence from Malta, Curaçao or any other country does not count as a New Zealand licence.
- Find the operator's full company name in the site footer or terms and conditions.
- Look it up on the official list of licence holders at dia.govt.nz.
- Check that the web address you are on matches the one on the DIA list.
- Confirm the site shows New Zealand harm minimisation tools, such as limits and self-exclusion, and the Gambling Helpline number.
What protections will licensed operators have to offer?
Licensed online casinos will have to meet New Zealand rules on harm minimisation, advertising and anti-money laundering. These include identity checks, tools to set limits and take breaks, self-exclusion and staff trained to spot signs of harm.
Offshore sites that do not hold a licence are not bound by any of these rules. If a dispute arises over a withdrawal or a closed account, a New Zealand regulator cannot help, and you are left with whatever process the foreign regulator offers, if any.
What are the risks of using an unlicensed site?
After 1 December 2026, unlicensed operators without a pending application are expected to stop serving New Zealand. A site that still accepts New Zealanders after that date is operating outside the law, which raises the risk of frozen balances, sudden account closures and lost funds.
Unlicensed sites also sit outside New Zealand self-exclusion and harm minimisation requirements. Bonus offers on these sites often carry conditions that make withdrawals hard, and there is no local complaints process.
Do you pay tax on gambling winnings in New Zealand?
For recreational players, gambling winnings are generally not taxable in New Zealand. Inland Revenue does not treat a casual win at a casino, on Lotto or at the TAB as income, so there is nothing to declare and losses cannot be claimed.
Winnings can be taxable if gambling is part of a business or other taxable activity, carried on in a systematic, profit-seeking way. That is uncommon. Interest earned on winnings after you bank them is taxed as usual. Ask a tax adviser if your situation is not straightforward.
Where can you get help with gambling in New Zealand?
Treat any gambling as entertainment you pay for. Decide on a budget and a time limit before you start, and stop when you reach either one.
The Gambling Helpline is free, confidential and available 24 hours a day on 0800 654 655, or by texting 8006. It also runs dedicated support for Māori, Pasifika and young people, and can help family members affected by someone else's gambling. Face-to-face counselling is available through services such as the Problem Gambling Foundation, and the helpline can refer you to one near you.
Myths vs facts
- Myth: It is illegal for New Zealanders to play at overseas casinos.
- Fact: Playing has never been an offence for players. The new rules apply to operators and advertisers.
- Myth: Any casino with a foreign licence is approved for New Zealand.
- Fact: Only operators licensed by the Department of Internal Affairs can legally offer online casino games to New Zealanders under the 2026 Act.
- Myth: Casino winnings must be declared to Inland Revenue.
- Fact: Recreational gambling winnings are generally not taxable. Only gambling carried on as a business or taxable activity is treated as income.
- Myth: Every online casino will get a New Zealand licence.
- Fact: The DIA will issue no more than 15 online casino licences. Always check the official list rather than assuming a site is licensed.
Before you claim
- Operator found on the DIA list of licence holders
- Web address matches the DIA list
- Limits, self-exclusion and helpline shown on the site
- Budget and time limit set before playing
- Gambling Helpline number saved: 0800 654 655