Written from the legislation, not from summaries
Licensed Online Casinos NZ [September 2026]: Legal Online Casinos, NZ Online Gambling Laws and the Licence List
There are no licensed online casinos NZ players can join yet — the Department of Internal Affairs is still running the auction. This page tracks what the Online Casino Gambling Act 2026 actually says, when legal online casinos NZ side will exist, and what changes on 1 December 2026. Written from the primary sources, with dates and figures.
By Aroha Tainui, Regulation & Compliance Editor·
Fact-checked by Jordan Whitcombe·Updated 21 September 2026·Next review 20 October 2026New Zealand spent two decades with online gambling laws New Zealand regulators could not apply to the thing most people actually did. The Gambling Act 2003 prohibited offering unlicensed gambling from within New Zealand but said almost nothing about offshore online casinos, which is why hundreds of them have served New Zealanders legally for years while paying nothing here.
The Online Casino Gambling Act 2026 closes that gap. This page sets out what it does, with the dates and figures, and separates clearly what applies to operators from what applies to you.
Are online casinos legal in New Zealand?
Short answer: yes for you, and it always has been. Long answer below, because the question people are really asking in 2026 is not about their own position but about which sites will still be there next year.
| The question people ask | The actual position |
|---|---|
| Is online gambling legal in NZ for me as a player? | Yes. No New Zealand law has ever made it an offence for a resident to gamble at an overseas online casino, and none is proposed. |
| Are online casinos legal in New Zealand to operate? | Only under a licence, from 2027. The Gambling Act 2003 barred offering unlicensed gambling from inside New Zealand; the Online Casino Gambling Act 2026 now licenses the offshore supply side as well. |
| Is it legal to gamble online in New Zealand right now, at an offshore site? | Yes. Offshore operators are still serving New Zealand legally from your side of the transaction during the transition. |
| What is the offshore casinos NZ legal status after December? | An operator that did not apply must stop. One that applied may continue, without advertising, until its application is decided. |
| Do I pay tax on casino winnings in NZ? | No, as a recreational player. Gambling is tax free in New Zealand for casual players; Inland Revenue does not treat casual winnings as income. |
That last row is worth expanding, because it is the single most searched question in this area. Is gambling tax free in New Zealand? For a recreational player, yes — there is nothing to declare and nothing to pay, whether you win at a casino, a sportsbook or Lotto. The exception is a person gambling as a business, which is rare and fact-specific. Cryptoassets are treated separately as property, so converting crypto back to New Zealand dollars can have its own consequences even though the gambling does not.
Which online casinos are licensed in NZ?
None yet, and any page publishing a New Zealand online casino licence list today has invented it. The Department of Internal Affairs opened expressions of interest in late July 2026 and closed them on 14 August with roughly 50 received; the auction stage was scheduled for the end of September. Until the DIA announces outcomes there are no DIA licensed online casino brands to name.
When they exist, the NZ online casino licence holders list will be published by the DIA and we will mirror it here with launch dates. Regulated online casinos in New Zealand will be identifiable by a New Zealand licence number in the footer, and by what they are no longer allowed to do: no credit cards, no autoplay, no advertising within 30 minutes of a live broadcast, and a mandatory 24-hour wait on any deposit-limit increase.
The position in one table
The Online Casino Gambling Act 2026 and the NZ online casino licence
The Act commenced on 1 May 2026 and creates New Zealand’s first licensing regime for online casino gambling, administered by the Department of Internal Affairs. Its core features:
- A capped licence pool. Up to 15 licences. The DIA is not required to issue all 15 and has indicated it will issue only as many as meet the standard.
- A concentration limit. No person with significant influence — 20% or more of ownership or voting rights — may hold more than three licences.
- A three-year term, with one renewal for a further five years. Licences are personal and non-transferable, so a licence cannot be sold with a business.
- An auction mechanism. Licences are allocated by multi-round ascending auction conducted through the Government Electronic Tenders Service, following an expression of interest stage.
- Financial obligations. Offshore gambling duty rises from 12% to 16% of gross gambling revenue on 1 January 2027, with the additional four percentage points ring-fenced for community funding, plus a 1.24% problem gambling levy on operator profits that funds harm-minimisation services. A separate DIA regulatory levy recovers the cost of running the regime; published sources differ on its rate, so we have not quoted a figure we cannot verify.
- Enforcement. Civil penalties of up to $5 million for a body corporate and $300,000 for an individual.
- The continuation rule. An operator that applies for a licence before 1 December 2026 may keep serving New Zealand players — though not advertise into New Zealand — until its application is decided or until mid-2027, whichever is earlier. Published sources differ on whether that backstop is 1 June or 1 July 2027. Only operators that do not apply at all must stop on 1 December.
- Operating obligations. A licensed platform must go live within 90 days of grant and must be available for at least 270 days in any 12-month period.
The licensing process and timeline
- 1 May 2026Act commences
The Online Casino Gambling Act 2026 comes into force, establishing the regime and the DIA’s role as regulator.
- 3 July 2026Regulations commence
The Online Casino Gambling Regulations 2026 take effect, adding the operational detail on harm minimisation, consumer protection, advertising and operator obligations.
- Late July 2026Stage one — expressions of interest
Applicants pay a $19,000 (excluding GST) EOI fee and submit detail on themselves, their key officers, ownership structure, platform, branding and available capital.
- September 2026Stage two — auction
A multi-round ascending auction run through GETS allocates the licences among qualified applicants.
- October 2026Stage three — full applications
Successful bidders pay the auction price and submit full licence applications for assessment by the DIA.
- 1 December 2026Unlicensed operators must cease
Providers that have not applied for a licence must stop conducting online casino gambling in New Zealand. This is the date that matters for players.
- From late 2026Licensed platforms go live
Licensees have 90 days from grant to launch a compliant platform. The first licensed New Zealand online casinos are expected around the turn of the year.
- 2027Regime fully operational
The DIA does not expect the full licensed regime to be operational before 2027.
What the regulations require
The Online Casino Gambling Regulations 2026, in force from 3 July 2026, contain the provisions players will actually notice at licensed sites.
| Area | Requirement | Effect on players |
|---|---|---|
| Age | Minimum 18, with robust digital identity verification | Verification at registration rather than at first withdrawal |
| Credit | Credit cards and credit-linked payment methods banned | You will not be able to fund a licensed NZ account with credit |
| Limits | Mandatory 24-hour cooling-off before a deposit limit is removed or increased | You can tighten a limit instantly; loosening it takes a day |
| Autoplay | Autoplay and multi-slot play prohibited | Each spin requires an action; no running several games at once |
| Accounts | One account per customer per platform | Duplicate accounts are a regulatory breach, not just a terms breach |
| Advertising | No sponsorships, personal endorsements or affiliate marketing; no advertising within 30 minutes either side of a live broadcast | Far less gambling advertising around New Zealand sport |
| Framing | Gambling may not be portrayed as an investment or a solution to financial problems | An end to ‘make money’ marketing at licensed operators |
| Under-18s | No targeting of under-18s in any advertising | Content and placement restrictions |
What it means for players
Playing offshore is still legal
Nothing in the Act makes it an offence for a New Zealander to gamble at an overseas site. The obligations fall on operators.
Your choice of operator will narrow
Up to 15 licensed operators, against hundreds currently accepting New Zealand registrations.
Licensed sites will be safer and more restricted
Digital age verification, no credit cards, no autoplay, cooling-off on limit increases — real protections with real friction.
Responsible gambling →Withdraw regularly through the transition
Do not accumulate a large balance offshore between now and December. An operator exiting New Zealand is not a disaster if your money is already in your bank account.
Fastest payouts →Complete KYC now
Verification takes a median of 14 hours. Doing it before December removes a delay at exactly the wrong moment.
Verification detail →Sports betting is unaffected
The Act covers casino only. TAB NZ’s domestic exclusivity and your right to bet offshore are unchanged.
Online betting →Sports betting is a separate regime
This causes constant confusion, so to be explicit: the Online Casino Gambling Act 2026 does not cover sports or racing betting. Those sit under the Racing Industry Act 2020, which gives TAB NZ the exclusive right to offer betting from within New Zealand and which introduced offshore betting charges — a consumption charge and a betting information use charge — payable by overseas bookmakers taking bets from New Zealand residents.
TAB NZ’s commercial operations have been run in partnership with Entain since 2023 under a long-term arrangement. None of that changes in December 2026. A casino brand that loses access to New Zealand under the casino Act may still be able to offer you a sportsbook. Our online betting guide covers this in detail.
Tax on gambling winnings
New Zealand does not tax recreational gambling winnings. Inland Revenue does not treat casual winnings as assessable income, so there is nothing to declare and nothing to pay, whether you win at a casino, a sportsbook or the TAB.
Two qualifications. First, a person whose gambling constitutes a business — systematic, organised, with an expectation of profit — can have winnings treated as income. This is rare and fact-specific. Second, cryptoassets are treated as property by Inland Revenue: disposing of crypto, including converting it back to New Zealand dollars, can create a taxable gain or loss independently of the gambling. Keep records.
Greyhound racing closure
Commercial greyhound racing in New Zealand ended on 1 August 2026. The Racing Industry (Closure of Greyhound Racing Industry) Amendment passed its third reading 112 votes to 11, following a twenty-month wind-down announced in December 2024. Independent reviews in 2013, 2017 and 2021 had found persistent animal welfare problems, with more than 2,500 injuries and 262 deaths recorded between 2021 and mid-2024.
New Zealand greyhound markets no longer exist at any bookmaker. Australian, British and Irish greyhound racing is unaffected and remains available. New Zealand thoroughbred and harness racing continue.
The old framework: Gambling Act 2003
The Gambling Act 2003 remains in force for everything the 2026 Act does not cover: class 4 gaming machines in pubs and clubs, Lotto NZ, casino venues, and community gambling. Its key features, for context:
- Remote interactive gambling offered from within New Zealand was prohibited except by Lotto NZ and TAB NZ. Gambling offered from overseas was outside its reach, which is the gap the 2026 Act fills.
- Class 4 gaming machines — pub and club pokies — operate under prescribed minimum return-to-player rules, with a substantial share of turnover directed to community funding, duty and venue costs. This is why online pokies at 94–97% return and pub pokies at around 78% are very different products.
- Land-based casinos operate under a closed set of venue licences with a minimum entry age of 20, against 18 for online gambling under the new Act.
- Harm minimisation obligations, including multi-venue exclusion, run through the Act and are administered by the DIA with the Ministry of Health funding treatment services.
New Zealand gambling law — frequently asked questions
Is online gambling legal in New Zealand?
Playing is legal. It has never been an offence for a person in New Zealand to gamble at an overseas online casino or with an overseas bookmaker, and the Online Casino Gambling Act 2026 does not change that. What the Act regulates is supply: from 1 December 2026, a provider that has not applied for a New Zealand licence must stop conducting online casino gambling in New Zealand.
When does the new licensing regime start?
The Act commenced on 1 May 2026 and the Online Casino Gambling Regulations 2026 commenced on 3 July 2026. Expressions of interest opened from late July 2026, the auction was scheduled from September 2026, and full applications from October 2026. Successful applicants have 90 days from licence grant to go live. The Department of Internal Affairs does not expect the regime to be fully operational until 2027.
How many online casino licences will there be?
Up to 15, and the DIA is not obliged to issue them all. No person with significant influence — defined as 20% or more of ownership or voting rights — may hold more than three. Licences run for three years with one renewal available for a further five, and they are personal and non-transferable.
What does the Act change for players?
At licensed sites, several things. Credit cards and credit-linked payment methods are banned. Autoplay and multi-slot play are prohibited. Any request to remove or increase a deposit limit carries a mandatory 24-hour cooling-off period. Operators must verify age digitally, with a minimum age of 18, and one account per customer per platform.
Do I pay tax on gambling winnings in New Zealand?
Not as a recreational player. Inland Revenue does not treat casual gambling winnings as assessable income, so there is nothing to declare. The exception is gambling carried on as a business, which is rare. Note that cryptoassets are treated separately as property, so converting crypto can have tax consequences even when the gambling itself does not.
What happens to my account and my balance on 1 December 2026?
It depends on whether your operator applied for a licence. An operator that did not apply must cease offering online casino gambling to New Zealanders. An operator that did apply may keep serving New Zealand players — though not advertise into New Zealand — until its application is decided or until mid-2027. In practice expect a mix of geo-blocking, closed registrations with withdrawals still honoured, and some operators continuing and being dealt with by the DIA. Do not hold a large balance offshore through the transition — withdraw regularly.
Does the Act cover sports betting?
No. The Online Casino Gambling Act 2026 covers online casino gambling. Sports and racing betting remain under the Racing Industry Act 2020, which gives TAB NZ exclusivity to offer betting from within New Zealand and imposes offshore betting charges on overseas operators taking New Zealand bets. Betting with an offshore bookmaker remains legal for you.
What are the penalties for operators that breach the Act?
Civil penalties reach $5 million for a body corporate and $300,000 for an individual. Licensed operators also pay offshore gambling duty — rising from 12% to 16% of gross gambling revenue on 1 January 2027, with the extra four percentage points ring-fenced for community funding — plus a 1.24% problem gambling levy, and must keep a platform available for at least 270 days in any 12-month period.
Will advertising change?
Substantially, for licensed operators. The regulations prohibit sponsorships, personal endorsements and affiliate marketing, bar portraying gambling as an investment or a solution to financial problems, prohibit targeting under-18s, and ban advertising within 30 minutes before or after a live broadcast. Expect the New Zealand online gambling advertising landscape to look very different in 2027.