Which online gambling laws apply in New Zealand, and what changes on 1 December 2026? Three Acts apply, depending on the type of gambling. The Online Casino Gambling Act 2026 licenses online casinos, with up to 15 licences available, and from 1 December 2026 prohibits operating one without a licence, subject to a transition for operators that have applied. The Gambling Act 2003 covers land-based casinos, class 4 gaming machines and Lotto. The Racing Industry Act 2020 leaves online racing and sports betting to TAB NZ. The Department of Internal Affairs (DIA) enforces all three. Every statement below reflects the sources as read on 6 October 2026.
Guides in this section
Each guide takes one topic from this page further.
- What the Online Casino Gambling Act 2026 changes for players: the Act’s purpose, its definition of online casino gambling and the duties it sets.
- The 15 online casino licences and the key dates: how the licensing process runs and when each step falls.
- What the law covers when you gamble online: the position of a person who plays.
- The rules on online casino advertising and how DIA enforces them: who is affected and what the penalties are.
- Whether you pay tax on gambling winnings: what Inland Revenue says and where its page stops.
Which law covers which type of gambling
Start with the game, because the game decides the Act, the Act decides who may offer it, and DIA enforces the result. The table shows the position as at 6 October 2026. It is organised by who may offer each type of gambling, not by what a player may do.
| Type of gambling | Law | Who may offer it |
|---|---|---|
| Online casino games | Online Casino Gambling Act 2026 | Licence holders only; up to 15 licences, none issued yet |
| Online racing and sports betting | Racing Industry Act 2020 | TAB NZ only, since 28 June 2025 |
| Lotto and other Lotto NZ games | Gambling Act 2003 | The Lotteries Commission (Lotto NZ) |
| Gaming machines in pubs and clubs (class 4) | Gambling Act 2003 | Corporate societies |
| Land-based casinos | Gambling Act 2003 | A separate class in the Act |
| Lotteries, housie, sweepstakes and similar gambling (classes 1 to 3) | Gambling Act 2003 | Individuals or societies, by class |
Online casino games here means what section 5 of the 2026 Act describes: games run by a random number generator, table games, and bets on computer-simulated sporting events. DIA calls itself “the regulator of online casino gambling in New Zealand” on its page for players. No licence has been issued yet, so the first row describes the rule as it will stand from 1 December 2026.
Gaming machines in pubs and clubs fall under class 4. DIA says class 4 covers any activity involving a gaming machine outside a casino, and that only a corporate society may run it, as set out on its classes of gambling page. Classes 1 to 3 cover sweepstakes, lotteries, housie and similar gambling, sorted by the money involved. Land-based casinos form a class of their own, and this guide does not describe how they are licensed.
What the Online Casino Gambling Act 2026 covers
Section 5 of the 2026 Act defines online casino gambling as gambling “at a distance by interaction through a communication device”. Games run by a random number generator, table games and bets on computer-simulated sporting events all fall inside that definition. Class 3 lotteries, and anything the regulations exclude, fall outside it. Betting on real sport and races has its own law, covered further down.
Section 3 sets the purpose in five parts: a licensing system, a ban on operating or advertising without a licence, prevention of harm, consumer protection and a benefit to communities.
Why a new Act at all? The Gambling Act 2003 had little room for it, because section 9(2) lists remote interactive gambling among the types of gambling that are prohibited and not authorised under that Act, and section 4 excludes gambling run by the Lotteries Commission from its definition of remote interactive gambling. No online casino could therefore be licensed in New Zealand. The 2026 Act creates that licence.
The provisions themselves are taken one by one in what the Online Casino Gambling Act 2026 changes for players.
Key dates from 2026 to 2027
The regime builds up in steps through 2027. The dates below come from the 2026 Act and DIA’s pages, read on 6 October 2026.
| Date | What happens |
|---|---|
| 28 April 2026 | Royal assent (Public Act 2026 No 14) |
| 1 May 2026 | The Act comes into force, with some sections starting later |
| 17 July to 14 August 2026 | Expressions of interest for licences |
| 29 September 2026 | Licence auction |
| October 2026 | Licence applications |
| 1 December 2026 | Ban on operating without a licence applies; operators that applied before then may continue |
| Early 2027 | DIA expects the three-stage licensing process to be complete |
| 1 June 2027 | Latest date an operator that applied before 1 December 2026 may continue without a decision |
The auction result has not been published. DIA says only that invited applicants have been notified, so this guide names no operator and gives no count.
Not every operator without a licence has to stop on 1 December 2026. DIA’s page for providers says providers who have submitted a licence application will be granted an exemption “to continue operating without advertising until the outcome of their application has been determined”. Schedule 1 of the 2026 Act covers operators that apply before 1 December 2026 and sets 1 June 2027 as the latest date. DIA tells players: “There are currently no changes for online casino customers in New Zealand.”
DIA describes the regime as fully in place during 2027. The licensing steps are explained in the 15 online casino licences and the key dates.
Sports betting, racing and Lotto
The 2026 Act covers neither betting on real sport or races nor Lotto. A reader who bets on sport finds the relevant law here, not in the 15 casino licences.
On 30 June 2025 DIA announced changes to the Racing Industry Act 2020. From 28 June 2025 only TAB NZ may offer online racing and sports betting to people in New Zealand, and overseas operators may no longer promote or take such bets from a person located in the country, according to DIA. DIA names itself as the regulator that will monitor and enforce compliance. The Act is cited here as the Racing Industry Act 2020, as amended in June 2025.
Lotto sits under the Gambling Act 2003. That Act excludes gambling run by the Lotteries Commission, which operates as Lotto NZ, from its definition of remote interactive gambling.
What this means for your account
The 2026 Act places its bans on the people who run online casinos (section 9) and on the people who advertise them (section 10). The duty sits with the operator and the advertiser.
One provision is aimed at a person who gambles. Section 66, in force from 1 December 2026, covers knowingly or recklessly gambling on behalf of a person under 18 in New Zealand, with a fine of up to $10,000. The Act has more sections than this guide covers, so that is not a complete list. Section 38 requires an operator to take all reasonable steps to ensure that every person taking part on its platform is at least 18 years old.
A licence changes the protections around an account. DIA says licensed casinos will have to display a unique registration icon on their platforms and in their advertising, and that a complaint can go directly to the online casino or to DIA. On a platform without a licence, DIA says players do not have the same protections.
DIA says it will publish a public register of licensed online casinos. As at 6 October 2026 no licence has been issued, so there is no register to check yet. How to check whether an online casino is licensed in New Zealand explains the check once there is one.
If an operator stops serving New Zealand, check your balance and the operator’s own notices. The pages read for this guide do not say what happens to a balance, so no promise is made. Online casino scams, complaints and how to check a site covers the practical steps. The position of a person who plays belongs in what the law covers when you gamble online.
If gambling is affecting you or someone in your whānau, the Gambling Helpline offers free and confidential support on 0800 654 655, or you can text 8006. Self-exclusion, limits and free support are covered in the section on gambling harm.
What DIA actually checks
DIA runs the licensing process, will publish the register, takes complaints about licensed casinos and enforces the advertising ban, including through “the ability to issue takedown notices”, as its page for advertisers puts it. Each of those is a check on an operator or an advertiser.
The 2026 Act caps the licences held at one time at 15, and no one may have significant influence over more than three (section 19). For the current process, DIA says: “No one can be granted more than three licences as part of this process.” That is a limit on operators, not on players.
The Act sets civil pecuniary penalties of up to $5 million, or up to $300,000 for an individual (section 62). Which conduct falls under which cap is not covered here.
The reach of those checks has limits. DIA’s pages for players describe a complaints route only for licensed casinos. The pages read for this guide do not say whether DIA blocks sites or payments, so nothing is claimed either way.
Advertising gets a short note. Section 10 allows advertising of online casino gambling only in line with a licence. DIA says online casino gambling advertising “has always been prohibited under the Gambling Act 2003”, and that once licences are issued there will be “up to 15 licensed operators who will be allowed to advertise to people located in New Zealand with restrictions”. DIA ties this to the end of the licensing process, which it expects in early 2027. The rules on online casino advertising and how DIA enforces them go further.
Tax on gambling winnings
Inland Revenue (IRD) says: “Generally, if someone wins a raffle, Lotto or prize money in a draw, these winnings are not taxable.” It says the same of prize money from a dog, horse or trotting race through the TAB, and adds that prize money won as part of someone’s taxable activity is generally taxable, on its page Taxing prize money. That page was last changed on 7 January 2021 and does not mention online casinos, so no conclusion is drawn about them. This is general information, not tax advice. Whether you pay tax on gambling winnings has the detail.
Where to report and where to get help
Where a problem goes depends on what kind of problem it is.
- A problem with a licensed online casino: complain to the casino or to DIA, which says either route is open. No casino holds a licence yet, so this route matters once licences are issued.
- A payment you do not recognise, or a site you think is a scam: tell your bank and report it to Netsafe. Online casino scams, complaints and how to check a site sets out the steps.
If gambling is affecting you or someone in your whānau, the Gambling Helpline offers free and confidential support on 0800 654 655, or you can text 8006. Safer gambling tools and support are described on a separate page. This guide to online gambling laws in New Zealand gives general information and is not legal advice.
Questions about online gambling laws in NZ
What online gambling laws does NZ have?
Three Acts cover it, depending on the game. The Online Casino Gambling Act 2026 covers online casino games, the Racing Industry Act 2020 covers online betting on racing and sport, and the Gambling Act 2003 covers Lotto, class 4 gaming machines, land-based casinos and smaller gambling. DIA enforces all three, as at 6 October 2026.
What changes on 1 December 2026?
From 1 December 2026 the 2026 Act prohibits operating online casino gambling without a licence. Operators that submitted a licence application before then may continue, without advertising, until DIA decides their application, and no later than 1 June 2027. DIA says there are currently no changes for online casino customers.
Who regulates online gambling in New Zealand?
The Department of Internal Affairs (DIA) regulates online casino gambling and runs the licensing process under the 2026 Act. DIA also says it will monitor and enforce compliance with the rules on online racing and sports betting. Complaints about licensed casinos can go to the casino or to DIA.
Does the Online Casino Gambling Act cover sports betting or Lotto?
No. Online racing and sports betting falls under the Racing Industry Act 2020, which since 28 June 2025 lets only TAB NZ offer it to people in New Zealand. Lotto falls under the Gambling Act 2003, which excludes gambling run by the Lotteries Commission from its definition of remote interactive gambling.
How many online casino licences will there be?
Up to 15 can be held at one time under the 2026 Act. No one may have significant influence over more than three, and DIA says no one can be granted more than three licences in the current process. As at 6 October 2026 DIA has not published the auction result and no licence has been issued.
Is there a register of licensed online casinos?
Not yet. DIA says it will publish a public register of licensed online casinos, and as at 6 October 2026 no licence has been issued. Licensed casinos will also have to display a unique registration icon on their platforms and in their advertising, according to DIA.
How old do you have to be to gamble at an online casino?
The 2026 Act requires an online casino operator to take all reasonable steps to ensure that every person taking part is at least 18 years old (section 38). From 1 December 2026, section 66 also sets a fine of up to $10,000 for knowingly or recklessly gambling on behalf of a person under 18. Age rules for other kinds of gambling are not covered here.
Sources
- Department of Internal Affairs, Online casino gambling: framework and rollout to 2027 (read 6 October 2026)
- Department of Internal Affairs, Information for players: the 1 December 2026 position, registration icon, register, complaints (read 6 October 2026)
- Department of Internal Affairs, Information for providers: licensing steps, exemption for applicants, three-licence limit (updated 15 September 2026, read 6 October 2026)
- Department of Internal Affairs, Information for advertisers: advertising ban, takedown notices (read 6 October 2026)
- New Zealand Legislation, Online Casino Gambling Act 2026: sections 2, 3, 5, 9, 10, 19, 38, 62 and 66, Schedule 1 (read 6 October 2026)
- New Zealand Legislation, Gambling Act 2003: purpose, prohibition of remote interactive gambling (version as at 6 June 2026, read 6 October 2026)
- Department of Internal Affairs, Classes of gambling: classes 1 to 4 (changed 1 May 2026, read 6 October 2026)
- Department of Internal Affairs, Law changes for online racing and sports betting: TAB NZ, 30 June 2025 (read 6 October 2026)
- Inland Revenue, Taxing prize money: winnings and tax (changed 7 January 2021, read 6 October 2026)
- Gambling Helpline, gamblinghelpline.co.nz: free and confidential support (read 6 October 2026)