The Online Casino Gambling Act 2026 — a licensed casino market arrives
For the first time, New Zealand is licensing online casinos. The Online Casino Gambling Act 2026 came into force on 1 May 2026, with supporting regulations following on 3 July 2026. Until now, the position was simple but unregulated: under the older Gambling Act 2003 only NZ-based operators were prohibited, so offshore casinos were used legally by Kiwis but with no domestic oversight. The 2026 Act changes that by building a regulated market from scratch.
The regime allows up to 15 licences, with one brand per licence and a maximum of three licences per operator. Licences are awarded through a three-stage process, and unlicensed operators are given a hard deadline to leave the market.
The licensing timeline
| Date | Milestone |
|---|---|
| 1 May 2026 | Online Casino Gambling Act 2026 comes into force. |
| 3 July 2026 | Supporting regulations take effect. |
| Late July 2026 | Expression of Interest (EOI) stage opens (fee reported at $19,000 + GST). |
| September 2026 | Licence auction — up to 15 licences awarded. |
| October 2026 | Formal licence applications open for auction winners. |
| 1 December 2026 | Unlicensed operators must cease offering online casino services to New Zealand. |
| ~2027 | Fully regulated licensed market live. |
What this means in practice: the offshore casinos that Kiwis use today are the market right now, but licensed-operator advertising becomes legal, and once the September 2026 auction concludes you'll be able to identify which brands hold one of the 15 DIA licences. If you're comparing sites today, see our best online casinos NZ ranking and our best crypto casinos guide, both of which explain each operator's current licensing.
The Racing Industry Amendment Act 2025 — offshore betting is banned
Sports and racing betting went the opposite direction to casino gambling. The Racing Industry Amendment Act 2025 received Royal assent on 27 June 2025 and took effect on 28 June 2025. It bans unlicensed offshore operators from taking wagers from within New Zealand and makes TAB NZ the sole legal domestic provider of online sports and racing betting (a change that triggered a reported $100 million payment from Entain).
The legal liability sits on the operator, not on you. No individual New Zealander is criminalised for placing a bet, and there is no geo-block on players. But offshore bookmakers cannot legally accept New Zealand custom or advertise here — so an offshore book that still takes your bet is doing so in breach of NZ law, with none of the local recourse a TAB NZ account gives you.
Because casino gambling online was never covered by the racing ban, this is entirely separate from the casino licensing story above. The two changes pull in opposite directions: betting has been consolidated into a single legal monopoly, while casino play is opening up to a competitive licensed market.
Background: the Gambling Act 2003
Both 2025–26 changes sit on top of the Gambling Act 2003, the framework that governed New Zealand gambling for two decades. Its key feature for online players was straightforward: it prohibited gambling operators from being based in New Zealand, but it did not criminalise Kiwis for using overseas sites. That's why offshore online casinos were used legally here for years — a legal grey area the 2026 licensing regime is now replacing with proper domestic oversight.
Are gambling winnings taxed in New Zealand?
No — and neither the 2025 nor the 2026 law changes that. New Zealand does not tax gambling winnings for recreational players. If you win, the full amount is yours and there is nothing to declare to Inland Revenue. The only exception is the rare case where gambling is your established profession, which almost never applies to casual players. It's worth remembering, though, that tax-free is not the same as income: the odds still favour the house over time, so treat any spend as entertainment you can afford to lose. Our responsible gambling guide covers limits, self-exclusion and free NZ help.
How old do you have to be to gamble online in NZ?
In practice, the minimum age for online casino play is 20 or older. While some land-based and lottery products in New Zealand are available at 18+, the online casinos serving Kiwis apply a 20+ minimum, and that standard is expected to carry through under the incoming 2026 licensing regime.
NZ gambling law FAQs
Is online casino gambling legal in New Zealand in 2026?
Yes, it's legal for New Zealanders to play at online casinos. Under the old Gambling Act 2003 only NZ-based operators were banned, so offshore casinos were used legally. The Online Casino Gambling Act 2026 came into force on 1 May 2026 and creates New Zealand's first domestic licensing regime — up to 15 licences — with unlicensed operators required to stop serving NZ from 1 December 2026.
What is the Online Casino Gambling Act 2026?
It's the law that creates New Zealand's first regulated online casino market. It came into force on 1 May 2026 with regulations on 3 July 2026. It allows up to 15 licences (one brand per licence, maximum three per operator), awarded through an expression-of-interest stage in late July 2026, an auction in September 2026, and licence applications from October 2026. Unlicensed operators must cease offering to NZ from 1 December 2026, with the full regime expected around 2027.
Can I still bet with offshore bookmakers like bet365 in New Zealand?
Not legally on the operator's side. The Racing Industry Amendment Act 2025 took effect on 28 June 2025 and makes TAB NZ the sole legal provider of online sports and racing betting to New Zealanders. Offshore bookmakers can no longer legally take bets from, or advertise to, people in New Zealand. The legal liability sits on the operator, not the individual punter — no Kiwi is criminalised for placing a bet.
Is TAB NZ the only legal betting site now?
For online sports and racing betting, yes. Since the Racing Industry Amendment Act 2025 took effect on 28 June 2025, TAB NZ is the sole legal domestic provider of online sports and racing wagering. This is separate from casino gambling, which was never covered by the racing ban and is moving to its own licensed regime under the Online Casino Gambling Act 2026.
Do I pay tax on gambling winnings in New Zealand?
No. New Zealand doesn't tax gambling winnings for recreational players — winnings are yours in full with nothing to declare to Inland Revenue. Tax can only apply in the rare case where gambling is your established profession, which almost never applies to casual players.
How old do you have to be to gamble online in New Zealand?
In practice the minimum age for online casino play is 20. While some land-based and lottery products are 18+, the online casinos serving New Zealanders apply a 20+ minimum, and that standard is expected under the incoming 2026 licensing regime.
Knowing the rules is only half of it. If gambling stops being fun, free and confidential help is available 24/7 from the Gambling Helpline on 0800 654 655 or the Problem Gambling Foundation of New Zealand. You must be 20 or older to gamble online. More on staying in control →
Last updated 10 August 2026. Legal dates and milestones are drawn from the Online Casino Gambling Act 2026 and the Racing Industry Amendment Act 2025; this page is general information, not legal advice — always check the current position with the Department of Internal Affairs.