A factual, referenced guide to New Zealand gambling legislation, the 2026 regulatory changes, player protections, and how to verify casino licences.
Updated February 2026Yes, online casinos are legal for New Zealand players. Under the Gambling Act 2003, it is not an offence for NZ residents to gamble on offshore casino websites. The law restricts domestic operators from offering remote interactive gambling without a licence — but places no prohibition on players who access overseas platforms. This legal position has been in place for over two decades, and no NZ player has ever been prosecuted for gambling at an offshore casino.
That legal landscape is now changing. In 2026, the Gambling (Online Casino Gambling) Amendment Bill (Bill 178-1) will introduce New Zealand's first regulated online casino market. Up to 15 licences will be issued through TAB NZ, creating a domestic alternative to the offshore sites that currently serve NZ players. Whether you play at best real money online casinos NZ through offshore platforms or wait for the regulated domestic market, understanding your rights and protections is essential.
If you or someone you know is affected by gambling harm, the NZ Gambling Helpline is available 24 hours a day, 7 days a week: 0800 654 655 (free call).
The short answer is yes, with an important distinction. New Zealand gambling law draws a clear line between operating a gambling service and using one. Operators face strict licensing requirements. Players do not.
The Gambling Act 2003 is the primary legislation governing all forms of gambling in New Zealand. Section 9(1) establishes that conducting gambling activities requires a licence or consent from the Department of Internal Affairs (DIA). Section 9(2)(a) makes it an offence for any person in New Zealand to promote or operate remote interactive gambling — including online casinos — unless authorised under the Act.
However, the critical provision for players is Section 9(2)(b), which explicitly excludes participants from the prohibition:
This means a casino based in Malta, Curaçao, or any other jurisdiction outside New Zealand can legally accept NZ players, and those players face no legal consequences for participating. The DIA has consistently confirmed this interpretation in its public guidance.
The distinction is worth emphasising because it is frequently misunderstood. The Gambling Act 2003 targets operators, not players. A New Zealand-based company cannot legally offer online casino games to NZ players without a licence. But an overseas company operating under a foreign gambling licence can accept NZ players without violating NZ law — and the player commits no offence by signing up, depositing, or withdrawing.
This is not a grey area or a loophole. It is the explicit intent of the legislation. The New Zealand government chose not to criminalise cross-border gambling participation, recognising that enforcement against individual players would be impractical and disproportionate.
The practical result is that hundreds of thousands of New Zealand residents play at offshore casinos legally. These include operators licensed by the Malta Gaming Authority (MGA), Curaçao eGaming, the Kahnawake Gaming Commission, and the UK Gambling Commission, among others. Our online pokies NZ guide covers which offshore platforms we have tested and verified for NZ players.
After years of debate, New Zealand is introducing its first framework for domestic online casinos. The Gambling (Online Casino Gambling) Amendment Bill — known as Bill 178-1 — was introduced to Parliament in late 2025 and progressed rapidly through its first reading. The bill represents the most significant change to NZ gambling law since the Gambling Act 2003 was enacted.
The bill does not prohibit offshore gambling. NZ players will still be able to use overseas casinos after the legislation takes effect. What it does is create a regulated domestic alternative, with consumer protections that offshore sites are not required to offer.
Under the proposed framework, TAB NZ (the Totalisator Agency Board of New Zealand) will manage the licensing process for up to 15 online casino operators. These licences will be allocated through a competitive auction, with operators bidding for the right to operate in the regulated NZ market.
This cap of 15 licences is deliberate. The government aims to create a controlled market large enough to attract NZ players away from unlicensed offshore sites, but small enough to regulate effectively. Licensed operators will be required to:
The government has outlined an ambitious timeline for bringing the regulated market online:
International and domestic operators submit expressions of interest to TAB NZ. Early indications suggest significant interest from established operators in Australia, the UK, and Europe.
The competitive auction process for up to 15 licences. The government has not disclosed the expected floor price, but industry estimates range from NZ$5 million to NZ$15 million per licence.
Successful bidders undergo regulatory compliance checks, technical platform testing, and responsible gambling system audits before being authorised to launch.
The first licensed NZ online casinos are expected to go live, offering pokies, table games, and live dealer products to verified NZ players.
For everyday players, the most visible changes will be:
Players who prefer offshore casinos will still be able to use them. The bill does not criminalise offshore play. But the existence of a regulated market gives NZ players an alternative with stronger consumer protections. Our payment methods guide compares banking options across both regulated and offshore platforms.
The 2026 bill introduces a comprehensive set of player protections that go beyond what most offshore casinos currently offer. These are not guidelines — they are legal requirements, with substantial penalties for non-compliance.
Licensed operators must verify the age and identity of every player before allowing them to deposit or play. This goes beyond the self-declaration checkboxes used by many offshore sites. The bill requires operators to use electronic identity verification (EIV) systems that cross-reference government databases, similar to the RealMe verification system used for NZ government services.
Harm minimisation requirements include:
Casino advertising in New Zealand will be subject to strict controls. The bill prohibits:
These restrictions apply to all licensed operators. Offshore casinos that advertise to NZ audiences without a licence will face enforcement action, though the practical reach of this provision remains to be tested.
The bill introduces significant penalties for operators that violate their licence conditions:
These penalties are designed to be proportionate to the revenue generated by online gambling operators and are modelled on penalty frameworks in Australia (Interactive Gambling Act 2001) and the United Kingdom (Gambling Act 2005).
Whether you play at an offshore casino or a future NZ-licensed platform, verifying the operator's licence is the single most important safety check you can perform. A legitimate licence means the casino is subject to regulatory oversight, player fund protections, and dispute resolution processes. An unlicensed casino has no accountability to anyone.
The Malta Gaming Authority (MGA) is widely regarded as one of the most stringent gambling regulators outside the UK. MGA-licensed casinos must segregate player funds, submit to regular audits, and maintain minimum capital requirements.
To verify an MGA licence:
Among the casinos we have tested for NZ players, several hold MGA licences. Our casino bonuses page identifies the licensing jurisdiction for each recommended operator.
Curaçao eGaming licences are the most common among casinos serving NZ players. The Curaçao framework operates through master licence holders (such as Antillephone N.V.) that issue sublicences to individual operators.
Curaçao licensing provides a lower regulatory threshold than the MGA. There is no mandatory player fund segregation, and the complaints process is less transparent. However, a Curaçao licence does provide a basic level of accountability, and the regulatory framework was reformed in 2023 to introduce stricter standards.
To verify a Curaçao licence:
Once the 2026 bill takes effect, the Department of Internal Affairs will maintain a public register of all licensed online casino operators in New Zealand. This register will list:
Until the DIA register is live, NZ players should verify offshore casino licences through the issuing jurisdiction's register. If a casino cannot provide a verifiable licence number from a recognised regulatory authority, we recommend not depositing. Our new online casinos NZ 2026 guide only lists operators with verified licences.
This is one of the most commonly searched questions by NZ casino players, and the answer is straightforward for the vast majority of players.
Recreational gambling winnings are not taxed in New Zealand. The Inland Revenue Department (IRD) does not treat casual gambling profits — whether from pokies, table games, sports betting, or lottery wins — as assessable income. There is no capital gains tax on gambling winnings, and no requirement to declare them in your annual tax return.
The exception applies to professional gamblers. If gambling is your primary source of income, conducted with the regularity and organisation of a business, the IRD may classify your gambling profits as taxable income under the general income provisions of the Income Tax Act 2007. This applies to a very small number of individuals — typically professional poker players or sports bettors operating at a commercial scale.
Practical test: If you gamble recreationally — depositing from your personal income, playing for entertainment, and withdrawing occasional winnings — your winnings are not taxable. If you gamble as a business (full-time, systematic, profit-driven), seek advice from a qualified NZ tax professional.
New Zealand's tax-free treatment of gambling winnings is more generous than many comparable jurisdictions:
| Country | Tax on Gambling Winnings | Notes |
|---|---|---|
| New Zealand | No tax (recreational) | Professional gamblers may be taxed under general income provisions |
| Australia | No tax (recreational) | Similar approach to NZ; professional gamblers taxed |
| United Kingdom | No tax | All winnings tax-free; operators pay point-of-consumption tax |
| United States | Up to 37% federal tax | All winnings reportable; withholding on amounts over US$5,000 |
| Canada | No tax (recreational) | Professional gamblers may be taxed |
| Germany | No tax (casino/poker) | Sports betting winnings taxed at 5.3% stake tax |
| France | CSG levy on large wins | 12% social contribution on wins above €1,500 |
NZ players at low deposit casinos and high-roller platforms alike benefit from this tax-free status. It is one of the reasons New Zealand remains an attractive market for international casino operators.
TAB NZ — the Totalisator Agency Board of New Zealand — is the government-owned entity that currently holds the monopoly on sports and race betting in New Zealand. Under the 2026 bill, TAB NZ's role expands to include management of the online casino licensing framework.
TAB NZ will not operate the online casinos directly. Its role is administrative and regulatory:
This structure mirrors the approach taken in several Australian states, where a government body oversees the licensing framework while private operators run the platforms. The separation between regulator and operator is designed to avoid conflicts of interest.
TAB NZ currently generates approximately NZ$300 million in annual revenue from sports and race betting. The addition of online casino licensing is projected to generate between NZ$50 million and NZ$150 million in additional levy revenue, depending on market uptake and the final number of licences issued.
Gambling should be a form of entertainment, not a source of financial stress or emotional harm. New Zealand has well-established support services available to anyone affected by gambling, and all of them are free and confidential.
NZ Gambling Helpline — Free, confidential, 24 hours a day, 7 days a week.
Also available via text: 8006 · Live chat: gamblinghelpline.co.nz
The Gambling Helpline is operated by the Salvation Army Oasis and funded by the Ministry of Health. It provides free counselling and support for anyone experiencing gambling harm — whether you are the person gambling or a family member, partner, or friend affected by someone else's gambling.
The service is available in English, Mandarin, Cantonese, Korean, and several Pacific languages. Interpreters are available for other languages on request.
Most reputable offshore casinos offer self-exclusion and responsible gambling tools. These typically include:
Under the 2026 bill, all NZ-licensed operators will be required to offer these tools, and a national self-exclusion register will ensure that a player who self-excludes at one casino is automatically excluded from all 15 licensed platforms.
For additional tools, third-party software like Gamban and GamBlock can block access to gambling websites across all devices on your network.
Problem gambling often develops gradually. The Ministry of Health identifies these warning signs:
If you recognise any of these signs in yourself or someone you know, contact the Gambling Helpline on 0800 654 655 or visit your GP. Early intervention significantly improves outcomes.
With the 2026 regulatory changes approaching, NZ players will soon have a choice between offshore casinos and domestically licensed platforms. Both are legal. But the level of player protection differs significantly.
| Feature | Offshore Casinos (Current) | NZ-Licensed Casinos (2026) |
|---|---|---|
| Legal status for NZ players | Legal under Gambling Act 2003 | Legal under new amendment bill |
| Regulatory oversight | Foreign regulator (MGA, Curaçao, etc.) | DIA + TAB NZ |
| Age verification | Self-declaration (most sites) | Electronic identity verification (mandatory) |
| Deposit limits | Optional (varies by operator) | Mandatory at registration |
| Self-exclusion | Per-site only | National register (all 15 sites) |
| NZD support | Varies — often USD/EUR default | NZD required |
| Dispute resolution | Foreign regulator complaint process | DIA-overseen process |
| Player fund protection | Depends on licence jurisdiction | Mandatory fund segregation |
| Game selection | Typically larger (1,000+ titles) | Subject to approved providers |
| Bonus offers | Often generous, high wagering | Subject to advertising restrictions |
| Cryptocurrency support | Common (BTC, ETH, LTC) | Unlikely at launch |
Neither option is categorically better. Offshore casinos typically offer larger game libraries, more generous bonus structures, and crypto casino support. NZ-licensed platforms will offer stronger consumer protections, NZD banking, and local dispute resolution. Many players will likely use both.
For players who prioritise fast withdrawal casinos, the regulated market may offer faster NZD bank transfers due to direct relationships with NZ financial institutions. Offshore withdrawals typically require 1–5 business days depending on the payment method used.
Yes. Under the Gambling Act 2003 Section 9(2)(b), New Zealand players are legally permitted to gamble on offshore casino websites. The law only prohibits domestic operators from offering remote interactive gambling without a licence. There is no penalty for NZ residents who play at overseas casinos.
No. Recreational gambling winnings are not subject to income tax in New Zealand. The Inland Revenue Department (IRD) does not classify casual gambling profits as assessable income. However, if gambling constitutes a regular business activity or primary income source, it may be treated as taxable income.
The Gambling (Online Casino Gambling) Amendment Bill (Bill 178-1) proposes legalising and regulating domestic online casinos in New Zealand for the first time. Up to 15 licences will be auctioned through TAB NZ, with operators required to meet strict harm minimisation and advertising standards. The bill is expected to bring regulated online casinos live by late 2026.
Offshore casinos will remain accessible to NZ players. The new bill does not criminalise players who use overseas platforms. However, the regulated domestic market will offer licensed alternatives with local consumer protections, mandatory responsible gambling tools, and NZD banking support.
Check the casino's licence number against the issuing authority's public register. For MGA-licensed casinos, search the Malta Gaming Authority Public Register at mga.org.mt. For Curaçao-licensed casinos, verify the sublicence number with the master licence holder (e.g., Antillephone N.V.). For future NZ-licensed operators, check the DIA public register once it is established.
The legal gambling age in New Zealand is 18 for TAB betting and Lotto, and 20 for entering a land-based casino. Online offshore casinos generally require players to be 18+, though some impose a 21+ minimum. The 2026 bill is expected to set the online gambling age at 18.
No. No New Zealand resident has ever been prosecuted for gambling at an offshore casino. The Gambling Act 2003 explicitly exempts participants from liability when the gambling is not conducted, organised, or promoted within New Zealand. The DIA has consistently confirmed this position.
The bill expands TAB NZ's role to include administration of online casino licences, but does not change its existing monopoly on sports and race betting. TAB NZ will manage the licensing framework for casino operators while continuing to operate its own betting products separately.
Up to 15 licences will be issued through a competitive auction managed by TAB NZ. The cap is designed to create a market large enough to attract players from offshore sites while remaining small enough for effective regulatory oversight.
18+ only. Gambling can be addictive. Play responsibly. The information on this page is provided for educational purposes and does not constitute legal advice. For specific legal questions about gambling in New Zealand, consult a qualified legal professional. If gambling is causing you harm, call the NZ Gambling Helpline on 0800 654 655 (free, 24/7).