New Zealand does not have one online gambling law. It has three positions running at the same time, and they point in opposite directions. Betting on sport or racing with an offshore site has been unlawful since 28 June 2025. Playing at an offshore online casino is legal, for now, until 1 December 2026. Lotto and the TAB have been allowed to operate online all along.
The same person, on the same evening, can be doing something lawful in one browser tab and something unlawful in the next. This page maps which site falls where, who regulates what, and what changes at the end of the year. It was last checked on 24 September 2026.
Who regulates what
The Department of Internal Affairs (DIA), Te Tari Taiwhenua, is the regulator for gambling in New Zealand. It works across three separate statutes, which is why the answers differ depending on what you are playing.
| Activity | Governing law | Who may offer it | Online? |
|---|---|---|---|
| Lotto, Instant Kiwi, Keno | Gambling Act 2003 | Lotto New Zealand, an autonomous Crown entity | Yes, state authorised |
| Sports and racing betting | Racing Industry Act 2020, as amended 28 June 2025 | TAB New Zealand, a statutory body | Yes, and it is now the only lawful option |
| Pub and club pokies (Class 4) | Gambling Act 2003 | Licensed societies in hospitality venues | No, venue only |
| Land based casinos | Gambling Act 2003 | Six licensed casinos | No, venue only |
| Raffles and prize competitions | Gambling Act 2003, Classes 1 to 3 | Community groups and societies | Limited |
| Online casino | Online Casino Gambling Act 2026 | Nobody is licensed yet. Transitional providers only, until 1 December 2026 | Yes, in transition |
DIA’s own figures give a sense of the land based scale: six casinos in New Zealand operating 3,076 electronic gaming machines and 239 table games, alongside Class 4 gaming machines outside casinos, which numbered 12,214 in 2020.
The split that catches people out
Until mid 2025, offshore betting sites and offshore casinos were in the same grey position. They are not any more.
The Racing Industry Amendment took effect on 28 June 2025 and made TAB New Zealand the sole legal provider of online sports and racing betting here. It also made it unlawful for offshore operators to accept wagers from New Zealand residents. Offshore bookmakers were expected to leave the market.
Online casino went a different way. The Online Casino Gambling Act 2026 came into force on 1 May 2026 and, rather than creating a monopoly, opens a competitive market of up to 15 brand specific licences. In the meantime it created a transition: operators that were already offering to New Zealand customers on 1 May 2026 may continue until 1 December 2026, and DIA states that it is legal for New Zealanders to gamble with those transitional providers. It also warns that until the licensed market exists, this remains an unregulated activity with no guarantees of player safety.
So a site offering both a sportsbook and a casino to New Zealanders is in two legal positions at once. The casino side may be lawfully in transition. The sportsbook side is not.
What “legal” means for you, and what it does not
Three things get confused here, and keeping them apart is most of the value of this page.
- Playing is legal. A person in New Zealand playing at a transitional online casino is not committing an offence. DIA says so directly.
- Advertising is not. Advertising unlicensed online casino gambling has been prohibited since 1 May 2026. Because no operator holds a New Zealand licence, DIA has said that affiliate pages promoting the availability of unlicensed casinos to New Zealanders are unlawful. Penalties reach NZ$5 million, and DIA has takedown powers. This applies to publishers, not players.
- Neither makes a site trustworthy. Being lawfully in the transition says nothing about whether an operator pays, how its bonus terms behave or how good its support is. Those are separate questions and we answer them only from recorded tests, as set out in our review method.
No New Zealand licence exists yet
This is the single fact most comparison pages get wrong. As at 24 September 2026, DIA has issued no online casino licence to anybody, so there is no public register to check and no such thing as a New Zealand licensed casino.
| Date | What happens |
|---|---|
| 1 May 2026 | Act in force. Advertising prohibition begins. New offshore entrants barred from starting to serve New Zealand. |
| 17 July to 14 August 2026 | Expression of interest stage. NZ$19,000 per brand, and applicants had to show at least NZ$7.5 million in capital. |
| 29 September 2026 | Auction begins, ascending clock format over multiple rounds. |
| October 2026 | Successful bidders invited to make full licence applications. |
| 1 December 2026 | Applications due. Providers that have not applied must stop serving New Zealand. |
| First half of 2027 | First licences expected. Licensed operators may begin advertising, with restrictions. |
| 1 June 2027 | Backstop for applicants still awaiting a decision. |
Up to 15 licences will be issued, each covering one brand, for up to three years with one renewal of up to five further years, and no single entity may hold significant influence over more than three of them. There is more detail, including how to check any operator’s overseas licence yourself, on our online casinos in New Zealand page.
What an offshore site is actually offering you
Every online casino currently available here runs on a licence issued somewhere else, most often Malta, Kahnawake or Curacao. What that gives you is an overseas regulator to complain to and, on a Malta licence, a named alternative dispute resolution body. What it does not give you is anything enforceable by a New Zealand authority.
It is also worth knowing how few companies sit behind the brand names. On 24 September 2026 we read the footers of seven casinos marketed as separate brands and found one operator and one licence number behind all of them: Baytree Interactive Ltd, company number 69691, Guernsey, on Kahnawake licence 01059. Jackpot City, Spin Casino, Ruby Fortune, Royal Vegas, Gaming Club, Platinum Play and Lucky Nugget. None of the seven sites mentions the other six. We cover what that means for spreading risk on new online casinos.
Marketing language does not track the legal position either. Ruby Fortune’s New Zealand page describes itself as a top New Zealand online casino while its footer names a Guernsey company on a Canadian regulator’s licence. Neither statement is false on its own. Read together they are the reason the footer matters more than the headline.
Rules that arrive with licensing
The Online Casino Gambling Regulations 2026 apply in full only to licensed operators. Transitional providers are bound by the Act but not by the Regulations covering harm prevention, consumer protection and advertising, so almost none of this is in force for the sites you can play today.
- Age 18, with the operator required to be satisfied the customer is who they say they are.
- No credit. Payment methods reasonably detectable as involving credit contracts are prohibited, which DIA confirms means credit cards and buy now pay later.
- No autoplay.
- Mandatory time, deposit and spend limits, plus self exclusion tools.
- A 16 percent duty on online gambling profits, with 4 percent ring fenced for community funding.
- A centralised self exclusion register does not exist yet. Regulations for one are to be recommended by 1 December 2027, so excluding yourself at one operator currently does nothing at the next.
Are winnings taxed?
For recreational play, no. Inland Revenue treats gambling winnings as a windfall rather than income, so a person playing for entertainment does not declare them. That can change for someone whose gambling is organised and systematic enough to amount to a business, which is a question of fact rather than an amount. This is general information rather than tax advice.
Where to complain when something goes wrong
- The operator first. Use its published complaints process and keep the dates, amounts and screenshots. Most disputes are resolved or refused here.
- The alternative dispute resolution body named on the licence. A Malta licence names one on the regulator’s own seal. If the site names no dispute route anywhere, that is worth knowing before you deposit rather than after.
- The overseas regulator. Slow, but it is the authority the operator actually answers to.
- DIA, for advertising. DIA publishes an address for reporting unlawful online casino advertising in New Zealand. It is the regulator for the advertising breach, not for your individual payout dispute with an offshore operator.
If gambling is not staying fun
No site predicts a result, no pattern changes the odds and chasing a loss is not a way to recover it. If play is becoming hard to control, use the deposit and loss limits in your account, take a time out, or use self exclusion at every operator you hold an account with, remembering there is no shared New Zealand register yet.
Free, confidential help is available 24 hours a day from Gambling Helpline Aotearoa, run by Whakarongorau Aotearoa for the Government’s Safer Gambling Aotearoa campaign.
- Gambling Helpline: 0800 654 655, or free text 8006
- Māori Gambling Helpline: 0800 654 656
- Pasifika Gambling Helpline: 0800 654 657
- Debt Gambling Helpline: 0800 654 658
- Youth Gambling Helpline: 0800 654 659
Web chat and service information are at gamblinghelpline.co.nz and safergambling.org.nz. You must be 18 or over to gamble.
Questions we get asked
Is online gambling legal in New Zealand?
It depends what you are doing. Lotto NZ and TAB NZ are state authorised online. Online casino at a transitional provider is legal for players until 1 December 2026. Betting on sport or racing with an offshore site has been unlawful since 28 June 2025.
Can I bet on sport with an overseas site?
No. The Racing Industry Amendment of 28 June 2025 made TAB New Zealand the sole legal provider of online sports and racing betting, and made it unlawful for offshore operators to accept wagers from New Zealand residents.
Which online casinos are licensed in New Zealand?
None. The auction deciding who may apply begins on 29 September 2026, applications are due by 1 December 2026, and DIA expects the first licences during the first half of 2027.
Will I get in trouble for playing at an offshore casino?
No. DIA states that it is legal for New Zealanders to gamble with transitional market providers. The advertising prohibition applies to those promoting unlicensed operators, not to players.
How many casinos are there in New Zealand?
Six licensed land based casinos, operating 3,076 electronic gaming machines and 239 table games according to DIA. They are governed by the Gambling Act 2003, which is a separate regime from online casino.
What are Class 4 pokies?
Gaming machines outside casinos, in pubs and clubs, licensed under the Gambling Act 2003 and run by societies that return part of the proceeds to community funding. DIA recorded 12,214 of them in 2020.
Do I pay tax on gambling winnings?
Not as a recreational player. Inland Revenue treats winnings as a windfall rather than income. Someone whose gambling amounts to a business is in a different position and should take their own advice.
Who do I complain to about an offshore casino?
The operator first, then the dispute resolution body named on its licence, then the overseas regulator that issued it. DIA regulates advertising in New Zealand but is not the authority for your payout dispute with an offshore operator.
Sources
- Department of Internal Affairs, Regulatory Stewardship, Gambling
- Department of Internal Affairs, Online Casino Gambling, including its published Q&As, version 3.0, 17 July 2026
- Gambling Act 2003 and the Online Casino Gambling Act 2026
- Racing Industry Act 2020 as amended with effect from 28 June 2025
- Operator footers and landing pages read 24 September 2026, as listed in our brand records
- Gambling Helpline Aotearoa and Safer Gambling Aotearoa
About the author: Matt Donaldson
Editor and casino reviewer, Christchurch
I check the player journey, including the terms, games, support and account controls. A payment result appears as first-hand evidence only when it is in the recorded test.
Each category score is based on what was observed. If a feature was not checked, it is marked Not tested.
Read Matt's profileClear reviews for New Zealand readers, built from recorded observations and updated when the source or market status changes.
- Evidence before adjectives — each claim is tied to an action, source, date, device, amount or operator reply recorded during the review.
- Four categories kept separate — Player Safety & Trust, Games & Usability, Bonuses & Terms, and Banking & Withdrawals are assessed on their own evidence.
- Honest scores — whole points from 1 to 5 only. When a category was not checked directly, it is marked Not tested.
- New Zealand status checked — access, transitional permission, an application and an issued DIA licence are described as different things.
- Updates stay visible — time-sensitive terms and regulatory claims are checked again, and confirmed errors are corrected.
