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With breathtaking landscapes and an upbeat culture, New Zealand differs from most countries in having a properly regulated gambling market. This paper outlines the main features of the regulatory framework in New Zealand with respect to gambling, as of April 2026.
This article was updated on April 16, 2026, and is based on information available on that date. Because regulations by nature are subject to change, one should consult with local experts for the most current information available pertaining to gambling laws in New Zealand.
Evolution of gaming legislation in New Zealand
Gambling laws have been through a massive transformation in New Zealand. Whereas once most gambling was prohibited and any gambling was strictly controlled to make sure it remained prohibited, this conservative approach to legalising the gambling sector commenced disintegrating with the launch of legal lotteries and casinos in the 1980s. In 2003, the Gambling Act was passed, and when it was implemented, it comprised one piece of legislation for all the previous ones.
The Gambling Act 2003 was designed to act as the legal regime to regulate the expansion of gambling, reduce risk, and enable the community to benefit from gambling revenue. It repealed previous laws on gambling operations like the Gaming and Lotteries Act of 1977 and the Casino Control Act of 1990 by centralising the manner of regulation of the activity throughout the country.
Similarly, the subsequent modifications to the Gambling Act, which occurred in 2005 and 2015, enhanced the rules by halting all the loopholes and adding additional provisions, such as updating the legal regime to address evolving trends in online gambling and the usage of gaming machines. In 2025 and 2026, the framework saw its most significant modern update with the introduction of the Online Casino Gambling Bill, which moves the country away from an unregulated offshore model toward a formal licensing system.
Key regulations and authorities
The New Zealand gambling regime serves as the underpinning for a range of legislation. Sports betting on such activities falls under the purview of the Racing Industry Act 2020 (which was significantly amended in June 2025 to ban offshore bookmakers), while horse and greyhound racing is overseen by national entities including the Department of Internal Affairs (DIA), the New Zealand Gambling Commission, and TAB New Zealand.
There are four classes of gambling, and different licensing requirements are assigned to each class. For instance, Class 1 and 2 gambling includes low-level activities such as raffles and lotteries, which in most cases do not have any licensing requirements attached to them. Class 3 and Class 4 gambling involves larger lotteries or gaming machines and must only be conducted by authorised organisations, being subjected to more stringent requirements.
Is gambling legal in New Zealand?
Yes, it is, but it has certain conditions about the way it should go about it, according to the Gambling Act. You have to be above 18 years of age to buy lotteries or sports betting, while 20 years of age is needed for entry into a land-based casino.
Online gambling is currently undergoing a major transition. As of June 28, 2025, it became unlawful for New Zealanders to place race and sports bets with any provider other than TAB NZ. Regarding online casinos, the “grey area” is closing; while players have historically used offshore sites, a new licensing regime is being implemented. By December 1, 2026, only operators who have applied for or obtained one of the 15 available domestic licenses will be allowed to offer online casino services to Kiwis.
Online gambling on the rise
The domestic online market is expanding rapidly. For the year ending June 30, 2025, declared online gambling revenue reached approximately NZD 520.8 million. To capture this and protect players, the government is moving to a regulated model.
While offshore operators previously faced no major hurdles other than an advertising ban, the penalties for unauthorized operation and promotion have increased dramatically. As of May 2026, companies breaching advertising prohibitions can face fines of up to NZD 5 million. Currently, the only fully licensed domestic online wagering agencies remain the New Zealand Lottery Commission (Lotto NZ) and TAB NZ, though 15 new online casino licenses are expected to be issued starting in late 2026.
History of New Zealand Online Gaming
Gaming, in one form or another, has been available in New Zealand since the 1830s with the advent of horse racing. The first national lottery, named Art Union, was established in 1877 to fund public causes. However, by the beginning of the 1900s, the pendulum swung in the other direction, and in 1908, most gambling was forbidden. Horse betting was still the only officially permitted form of gambling, and it made possible the development of the totaliser system: automation of betting on horse races.
Public opinion began softening over the course of the mid-20th century about gambling. The first appearance of the Golden Kiwi lottery in the 1960s marked the shift back to opening up to legal gambling. Casino gambling was legal by the 1980s. In 1991, Christchurch opened the first casino.
Types of legal gambling in New Zealand
New Zealand has a few options for legal gambling available within the country. The most popular forms include:
- Casinos: Christchurch, Auckland, Queenstown, Dunedin, and Hamilton are home to land-based casinos. SkyCity casinos have recently moved toward mandatory account-based play to improve player safety.
- Lotteries: Lotto NZ, scratch cards, and daily keno games.
- Sports betting: Horse and dog racing sports via the TAB, which now holds a legal monopoly on all sports and race wagering for New Zealand residents.
- Gaming machines: Pokies in hotels, pubs, and clubs (Class 4 gambling).
- Online Casinos: Currently transitioning to a licensed model where up to 15 operators will be permitted by the end of 2026.
All gambling activities are divided into four classes depending on the prize amount and turnover. For example, Class 1 includes low-prize games where the prizes and turnovers do not exceed NZD 500. Class 4 includes gaming machines, with proceeds governed by strict policies to ensure they benefit approved community causes.
Online gambling restrictions
The “unregulated” era of online gambling is ending. The Online Casino Gambling Bill provides for a three-step licensing process (Expression of Interest, Auction, and Full Application) starting in July 2026. Once fully implemented, only 15 licensed platforms will be allowed. Unlicensed offshore providers must exit the market or face severe enforcement actions, including take-down notices and multimillion-dollar fines.
Benefits of New Zealand’s gambling industry
The New Zealand gambling industry gives back a great deal to the community. State-owned and Class 4 gambling establishments are required by law to return a portion of their revenue to various social causes. Under the new online regime, licensed iGaming operators are expected to contribute a community funding guarantee (approximately 4% of Gross Gambling Revenue), which is projected to generate between $10 million and $20 million in its first year.
Gambling winnings and taxes
Because gambling in New Zealand is considered a sport for leisure and recreation, no taxes are levied on the amount of money that a player wins. However, professional gamblers for whom winning is a primary source of income may be liable for income tax. For operators, a new 12% online casino duty was introduced in 2025, which is scheduled to increase to 16% on January 1, 2027.
Future outlook
The future of New Zealand gambling is digital and highly regulated. By the end of 2026, the “grey market” will effectively be closed. The Department of Internal Affairs will focus heavily on harm minimisation, including mandatory age verification, autoplay bans, and requirements for players to set their own time and spend limits upon account creation.
Let’s sum it up!
New Zealand manages to find a balance in casino legislation, offering a number of legally available options while keeping its citizens safe. By transitioning offshore online gambling into a locally licensed and taxed framework, New Zealand is ensuring that the industry remains safe, transparent, and continues to benefit the wider community through dedicated social funding.
