Online Casino Gambling
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These Q&A are updated regularly to reflect the most relevant and accurate information. Depending on volume, we aim to batch publish answers every two weeks. Any outdated information will be removed.
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Answers
Online casino gambling websites can have 400-500k real players online, many play poker against other players with skill normally winning out over luck over time. Is this affected as not playing against casino?
Updated March 2026
The proposed Online Casino Gambling Bill sets out the definition of online casino gambling under clause 5.
online casino gambling—
(a) means gambling at a distance by interaction through a communication device, including using the communication device—
(i) to participate in gambling that relies on a random number generator or other wholly or partly chance-based outcome generation (such as slot machines or lotteries); or
(ii) to participate in casino table gambling (such as blackjack, poker, or baccarat); or
(iii) to bet, pay, or stake consideration on the outcome of a computer-simulated sporting event
Poker is therefore covered by the Online Casino Gambling Bill.
Auction process – is there any further info available yet? When can we expect more details?
Updated March 2026
Information about the auction process will be shared after the Online Casino Gambling Act has commenced. Based on the current implementation timeline, the Act is scheduled to commence from 1 May 2026. Potential providers can expect to hear from us soon after this date.
How is the 16% offshore levy, the General Licensing Levy, and the PG levy calculated? Is it based on GGR or NGR? Please confirm.
Updated March 2026
As part of the cost recovery regulations decisions, it has been agreed the General Licensing Levy is based on a fixed percentage of the operator’s Gross Gambling Revenue (GGR). Please see paragraph 45.2, page 4 of the PDF: Online Casino Gambling Bill Regulations Proactive Release .
The Problem Gambling Levy is outlined in the Online Casino Gambling Bill under schedule 2. The calculation for this levy is outlined in section 320 of the Gambling Act 2003, and means turnover less prizes paid and payable. This definition will be amended to include online casino operators. Please see more information on the IRD website: Problem gambling levy
The Offshore Gambling Levy will become the Online Gambling Levy when the Bill passes into law. The Online Gambling Levy is outlined in the Bill under Part 6 Gambling duty and other matters and the Gaming Duties Act 1971 Gaming Duties Act 1971 No 34 (as at 30 March 2025), Public Act 12T Offshore gambling profits – New Zealand Legislation. Please see more information on the IRD website: Offshore gambling duty
From the 1 December 2026, will it be illegal for online affiliate sites based outside of New Zealand to operate in New Zealand? It is my understanding that any offshore provider will be banned from this date forward (unlike now where offshore sites can operate in New Zealand) unless they have a licence or have applied for one, but will it be illegal for offshore affiliate sites to operate in New Zealand if they are only promoting sites in New Zealand which have been granted a licence or have a licence application pending after this date?
Updated March 2026
As part of the new online casino gambling regulatory regime, licensed operators will be able to advertise to people in New Zealand with restrictions. In December 2025, the Minister of Internal Affairs, Hon Brooke van Velden, pro-actively released regulatory decisions which have been agreed by Cabinet.
Cabinet agreed that affiliate marketing and the use of paid endorsements will be prohibited. For reference, we have linked the proactively released Online Casino Gambling Bill 2025: Policy Approval for Regulations paper where the initial regulatory decisions have been published (see paragraph 31 of ECO-25-MIN-0197, page 4 of the PDF), here: Cabinet paper and associated materials relating to the Online Casino Gambling Bill 2025: Policy approval for regulations (PDF, 6.9MB)
Can you please advise what other consultation or workshop sessions are planned regarding the proposed legislation and regulations. We are particularly interested in the details of the auction process and how the “contribution to the community” will be incorporated into the auction process. It would be very helpful to have a consultation or workshop session on this topic.
Updated March 2026
We do have further engagement sessions planned as the legislation and regulatory settings progress, and we will share confirmed dates with interested parties as soon as they are available.
Alongside these sessions, we will provide comprehensive education and engagement materials to help you understand each stage of the licensing process, including how the auction will work. These resources will be designed to give interested providers the clarity and guidance they need to prepare effectively.
Information about the auction process will be shared after the Online Casino Gambling Act has commenced. Based on the current implementation timeline, the Act is scheduled to commence from 1 May 2026. Potential providers can expect to hear from us soon after this date.
Any steer on potential GGR reporting requirements for online casinos would be useful, ie will it be public, frequency, aggregated or by enterprise? We’re already looking at what dashboards to build and with what metrics to track for when the licensing begins. I searched for IRD reporting yesterday but couldn’t see it – I may have been using the wrong terms.
Updated March 2026
Information about reporting requirements will be shared after the Online Casino Gambling Act has commenced. Based on the current implementation timeline, the Act is scheduled to commence from 1 May 2026. Potential providers can expect to hear from us soon after this date.
Any publication of reported information is a matter for the regulator once established.
Are there any details around what might constitute an appropriate age verification system? I see the regulations currently give broad discretion to the secretary but we’re wondering if there is any baseline or guidance? Ie written particulars from passport/drivers licence? Or scanned pages from passport/drivers licence? We’re looking at all of this in relation to our 18+ changes and are advanced in our thinking but we’re keen to understand how the rest of industry is likely to do things.
Updated March 2026
Initial regulatory decisions about identity verification requirements can be found in the proactively released paper: Online Casino Gambling Bill 2025: Policy approval for regulations paper (see paragraph 108 of ECO-25-MIN-0197, page 60). This confirms that the requirements for identity verification will closely align with due diligence requirements set out in the Anti-Money Laundering and Countering Financial of Terrorism Act 2009 (AML/CFT).
Based on the current implementation timeline, more detailed regulations including specific requirements for identity verification are expected to be published in June 2026.
During Second Reading, I saw in Tim Costley’s speech he referred to the centralised self-exclusion register that the industry will need to fund and this reminded me to ask… is there any update on the design/operation of this register? I see the wording in the Select Committee report references “establishing” the register by 1 December 2027 which I presume means it must be used by industry from that date.
Updated March 2026
The Bill requires that the Minister must make regulations to establish a register by 1 December 2027. This is related to just the regulations for the register and not for the register itself. There has not been any decisions made on when the register is likely to be established at this stage.
My understanding is that the new framework will permit licensed operators to advertise their services to New Zealand residents, subject to regulations yet to be finalised. However, I would like to confirm whether this extends to third-party affiliate websites — specifically, sites that publish independent reviews and comparisons of online casinos, and earn revenue through referral links to licensed operators.
In particular, I would appreciate guidance on the following:
• Will third-party affiliate and review websites be required to hold a licence or obtain any form of approval to operate and promote licensed online casino operators in New Zealand
• If affiliate sites do fall under the advertising regulations, what compliance obligations will apply — for example, harm minimisation messaging, age restriction notices, or registration requirements?
• Are there any specific guidelines or frameworks being developed for the affiliate and review site sector as part of the broader regulatory rollout?
Updated February 2026
Your understanding is correct that as part of the new online casino gambling regulatory regime, licensed operators will be able to advertise to people in New Zealand with restrictions. Detailed regulations are still being finalised however in December 2025, the Minister of Internal Affairs, Hon Brooke van Velden, pro-actively released regulatory decisions which have been agreed by Cabinet.
Cabinet agreed that affiliate marketing and the use of paid endorsements will be prohibited. For reference, we have linked the proactively released Online Casino Gambling Bill 2025: Policy Approval for Regulations paper where the initial regulatory decisions have been published (see paragraph 31 of ECO-25-MIN-0197, page 4 of the PDF), here: Cabinet paper and associated materials relating to the Online Casino Gambling Bill 2025: Policy approval for regulations (PDF, 6.9MB)
Are you able to advise when online casinos are expected to be able to advertise? I was fairly sure I’d seen three bullet points somewhere indicating advertising would be possible from May/June 2027 if a licence had been granted but perhaps I’m mistaken.
As per your newsletter sent on 23 December 2025, my fresh read is that, subject to the Bill passing into law:
• Applications for licences would open 1 Dec 2026
• Advertising could not happen while the application is under assessment but the operator could still operate
• Advertising can commence as soon as the application is approved
So, hypothetically we could see advertising from the first few months of 2027 if the application is granted within a month or two?
And, we could see a staggered start to advertising as applications are approved rather than everyone out of the gates together on a specific date? (which for some reason is what I had pictured)
Updated February 2026
Online casinos will be able to lawfully advertise once they are licensed by the new system. Under the timings in the current Bill, we expect that this could start within the first half of 2027.
The third and final stage of the licensing process, where up to 15 providers will be invited to submit an application, is expected to open in October 2026 and applications will be due by 1 December. From 1 December 2026, the prohibition begins and providers are required to cease conducting online casino gambling in New Zealand if they have not applied for a licence. You can view the implementation timeline based on the current version of the Bill on this webpage: Online Gambling Information for Providers - dia.govt.nz.
Advertising is not permitted while the application is under assessment, but the provider can still operate. As soon as the licence has been granted, the provider becomes a licensed operator and can begin advertising with restrictions in New Zealand. This means that it is very likely New Zealand residents will see advertising in the first half of 2027.
We will aim to issue licenses as quickly as possible while maintaining the robust checks that are required. If some licenses take longer to assess then this may result in a delay in the outcome of the licence application being determined. This may mean we issue licenses progressively.
As you have highlighted, this does mean that this may result in a staggered start to advertising.
Is the department going to create a system within the online gambling industry, to identify problem gamblers?
Updated December 2025
The Online Casino Gambling Bill and details of the new online casino regulatory system are still being decided. The Department will not directly create a system within the online gambling industry to identify problem gamblers. Instead, the government will mandate through regulations that licensed operators implement harm minimisation measures, including systems to identify and assist problem gamblers and will establish a national self-exclusion register by late 2027.
If there are 15 sites regulated, why can you not name them?
Updated January 2026
Online casino gambling is currently unregulated in New Zealand, therefore there are no regulated sites we can name. However, legislation is under development and expected to be passed into law in early 2026. You can keep up with the progress of this legislation on the New Zealand Parliament website.
When the Online Casino Gambling Bill becomes law, there will be up to 15 licensed operators who can offer online casino gambling in New Zealand. Licensed operators will need to comply with harm minimisation measures, consumer protection requirements and advertising restrictions.
The Bill also proposes that a public register of licensed online casino operators be made available, so that consumers can easily verify which operators are legally authorised to offer online casino gambling services in New Zealand.
With the introduction of new legislation in early 2026, do you know if we can use Amazon Web Services (AWS) for hosting of Gaming Servers?
Updated September 2025
The details of the regulatory regime are currently being worked through.
The Secretary for Internal Affairs may issue minimum technical standards that will provide specifications for the design of gambling technology, see clause 80 of the Online Casino Gambling Bill (NZ Legislation website). Similar technical standards exist for gambling equipment under the Gambling Act. These standards may include details of what would be acceptable for hosting gaming servers.
We will provide guidance on any standards that are intended to be made under the legislation, and what would be needed for compliance, as soon as possible.
At present, hosting gaming servers in New Zealand may be a breach of the Gambling Act, and we’d suggest seeking legal advice if you were intending on doing so before the Online Casino Gambling Bill passes into law.
How will the taxation work? We have had some advice that if a regulated online casino is registered in New Zealand and pays company tax, the 12% online casino duty (upgraded to 16%) will not apply as it only applies to offshore entities who aren’t paying company tax in New Zealand.
My understanding is all 15 regulated online casinos will be expected to pay 16% in duties on their GGR and then the problem gambling levy. And then if they are a registered entity in New Zealand they will still be expected to pay tax on any profits after expenses. Is that correct?
Updated December 2025
Yes, that is correct. The 15 online casinos who become licensed will pay GST, the online casino gambling duty, the problem gambling levy and if they are a registered entity in New Zealand, they will be expected to pay tax on profits after expenses.
There will be a change from “Offshore Gambling Duty” to “Online Gambling Duty” under the Gaming Duties Act 1971 to cover any New Zealand based online casinos.
To explain further, currently under section 12U of the Gaming Duties Act 1971, offshore gambling operators as defined in section 12S are required to pay an offshore gambling duty at the rate of 12%.
Schedule 2 of the Online Casino Gambling Bill proposes amendments to the Gaming Duties Act 1971 to replace any reference to “Offshore” with “Online”. This means that the duty will no longer be an offshore gambling duty but an online gambling duty and will apply to those registered under the Goods and Services Tax Act 1985 who conduct any online gambling.
The changes also amend the required duty amount from 12 percent to 16 percent.
Companies will pay any additional taxes or duties as required by the jurisdiction they are registered in.
What are the indicative dates of the two-phased Implementation Programme?
Updated December 2025
The legislation is expected to be enacted in early 2026. Those who have registered their interest will receive the latest updates on any key announcements about timeframes. To receive these updates, please register your interest (Office forms).
Are online casinos in New Zealand legal or illegal?
Updated May 2025
Online casinos based in New Zealand are illegal, however it is legal for New Zealanders to gamble on offshore online casino websites. Online casino gambling is currently an unregulated activity and there are no guarantees of player safety. It is also illegal to advertise offshore online casino gambling in New Zealand under section 16 of the Gambling Act. Please see Factsheet #27 (PDF, 179KB), which explains the prohibition in more detail.
The Department of Internal Affairs is developing the online casino gambling legislation and building the new regulatory system, with the intention of licensing up to 15 platforms that must meet a range of regulatory requirements. The Department will regulate the new system where it will be illegal for unlicensed operators to operate or advertise in New Zealand.
Can you please explain why the DIA hasn’t informed the public on their website which overseas online casino websites are paying fees to NZ? Most people would rather support those types of companies.
Updated December 2025
While there are some offshore online casino operators who are registered for GST and must pay a gambling duty to Inland Revenue, online casino gambling is an unregulated and unlicensed activity in New Zealand, therefore DIA doesn’t hold this information. For more information on offshore gambling duty please visit: Offshore gambling duty (IRD website).
Until the regulatory system is implemented, and licences are awarded to operators who meet a range of regulatory requirements, the Department of Internal Affairs is unable to channel players towards any online casino websites. For now, the advertisement of any offshore casino website is prohibited under section 16 of the Gambling Act.
Can you publish a list of any organisations that have submitted interest or applications so far?
Updated June 2025
The purpose of registering interest in the Online Gambling Implementation Programme is so that those registered can be kept up to date with the latest information about the programme. No applications for online casino gambling licences have been received as this process has not started yet.
We cannot share the details of individuals and organisations who have registered their interest to receive updates about the programme for the following reasons:
- Providing this information would be likely to prejudice the supply of similar information, or information from the same source, and it is in the public interest that such information should continue to be supplied (s2(ba)(i) of the Official Information Act 1982 (the Act).
- To protect the privacy of identifiable natural persons (s9(2)(a) of the Act.
- Due to the commercial sensitivity of the licensing process, disclosing the names of those who have registered interest could undermine fairness and integrity of the process and increase the risk of collusion or undue influence (s2(b)(ii) of the Act.
With legislation due to be introduced shortly, how does the government intend to ensure that the part(s) of the proposed Bill that deals with self-exclusion tools and protocols upholds best practice, given the number of other jurisdictions that have already been through this process?
Updated June 2025
Cabinet has agreed that a purpose of the Bill will be to regulate the market to prevent and minimise gambling harm. Processes related to self-exclusion protocols for players and operators are still being developed as part of the regulations that support the Bill. In developing the regulations, the Department has considered how other jurisdictions have developed their self-exclusion strategies and processes.
In case there are more license applications from the Operators than the maximum licenses offered (15), what will be the method of decision making on who gets the license?
Updated July 2025
The Online Casino Gambling Bill includes a three-stage licensing process to determine who may apply for one of the 15 available licenses. Applicants will need to meet a range of regulatory requirements at an expression of interest stage to then be able to participate in a competitive process (the first competitive process will be an auction). The competitive process will determine the 15 operators that can apply for an online casino gambling licence as part of the final stage.
Will operators who are currently in the market (and who secure a licence) be able to seamlessly retain their existing customers? Or more simply, will existing New Zealand-based customers be able to continue to play with their current operator of choice using the same account without material disruption?
Updated December 2025
Schedule 1 of the Online Gambling Bill says that if someone applies for a licence to conduct online casino gambling before 1 December 2026 the prohibition on conducting online casino gambling without a licence does not come into effect until the earlier of:
(a) The day after the Secretary notified the person that the Secretary has granted or refused to grant the licence; and
(b) 1 June 2027.
This means that those who apply for a licence can continue to operate any brand an application relates to until the outcome of the licence application is determined. This will allow New Zealanders to continue to play with their operator of choice where an application for licence has been received by the regulator.
There is no exemption from the prohibition on advertising to New Zealanders without a licence. This means operators cannot advertise until they have been granted a licence.
Could you please clarify which products will be permitted under the forthcoming Online Casino Bill? For example, will offerings such as Bingo, Poker, Keno, Virtual Sports and Show Games be allowed under a New Zealand online casino licence?
Updated December 2025
Clause 5 of the Online Casino Gambling Bill defines online casino gambling as including participation in:
- Chance based games – such as those using random number generators (e.g. slot machines, lotteries)
- Casino table games – including blackjack, poker and baccarat.
- Computer-simulated sports betting – where players bet on outcomes of simulated sporting events.
A licence will not be granted for online gambling that is substantially similar to and competes with protected New Zealand lotteries or involves the betting of the outcome of a protected New Zealand lottery. The twice-weekly national lottery draws, which consists of Lotto, Powerball and Strike, will remain exclusively with Lotto NZ.
TAB NZ will have exclusive rights to offer all sports and race betting products listed under the Racing Industry Act 2020.
In press releases and on your website states the draft new Online Gambling Act would be published in April 2025. As of 26 June 2025, it still has not been released. When will it be made available for public review?
Updated July 2025
The Bill to regulate online casino gambling was introduced on 30 June 2025. It can be found on the New Zealand Legislation website.
Online Casino Gambling Bill 178—1 (2025)
Will the online gambling revenue be subject to the same requirements to contribute 40% of the revenue back to community funding opportunities so the pool of available funding to clubs, sports, community groups is not impacted adversely if people start to spend more online than at actual pubs on gambling, reducing the overall amount available to community groups?
Updated December 2025
As part of recent changes to the proposed regulatory framework, licensed online casino gambling operators will be required to pay a 16% Online Gambling Duty, with 4% ringfenced for community funding. This ensures that a portion of gambling proceeds directly supports local sports clubs, community groups and grassroots initiatives. For more information, see the Minister’s media release about changes to the Online Casino Gambling to enable community returns .
More information can be found in the proactive release regarding OCGB community returns (PDF).
Overseas online operators are targeting New Zealand players via social media, gaining early market share. How does the regulator plan to prevent this ahead of the license auction and protect future licensed operators?
Updated December 2025
The online casino market is currently unregulated in New Zealand, and operators of offshore online casinos already have a market share.
Under section 16 of the Gambling Act 2003, it is illegal to promote any offshore gambling operators and breaches could lead to a fine of up to $10,000 per offence.
Over the past couple of months four social media influencers received fines for illegally promoting online gambling.
Several influencers with sizable audiences on platforms such as Instagram and TikTok had received warnings after partnering with international online casinos and promoting them with live-streams, promotional giveaways, and affiliate links.
Additionally, DIA is aware of advertising on social media targeting New Zealanders from companies domiciled offshore. We are working with social media platforms to remove or geo-block unlawful gambling advertising targeting New Zealanders.
As part of the proposed legislation, DIA will have the power to apply for a Court-ordered fine of up to $5M against social media companies who are breaching the advertising prohibition. DIA will also have the power to issue take-down notices if unlicensed online casinos are offering gambling to New Zealanders.
I won the million dollar wheel and I didn't collect the money and am looking for the money to be paid to me.
Updated December 2025
We are sorry to hear about your experience. Currently, online casino gambling is not regulated, which means the Department does not have a role in responding to consumer issues with online casinos. Your only option at the moment is to complain to the online casino. However, new regulations are being developed to create a safer online casino gambling environment, with more protections for consumers using licensed operators. More information about the system is available on our website, and if you are a user of online gambling services, we recommend signing up for our information so we can keep you up to date as to when safer licenced operators will be available.
