Is gambling legal in New Zealand?

Gambling is lawful in New Zealand only if it complies with specific statutory classifications under the Gambling Act 2003 or Racing Industry Act 2020. Non-casino gambling is categorised into Classes 1 through 4, commercial casino gaming is restricted to six grandfathered venues, and remote betting is held by statutory monopolies (TAB and Lotto NZ).

Can New Zealanders legally use offshore online casinos?

Yes. Under Section 9 of the Gambling Act 2003, it is an offence to establish, operate, or advertise remote interactive gambling from within New Zealand. However, the statute does not criminalise individual New Zealand residents who access and wager on online platforms hosted and licensed offshore.

Are gambling winnings taxed in New Zealand?

Under the New Zealand Income Tax Act 2007, gambling winnings obtained by recreational players are treated as non-taxable windfall gains. The Inland Revenue Department (IRD) does not levy income tax or capital gains tax on recreational winnings, unless a person is determined to be operating a commercial business of gambling.

What is the legal gambling age at New Zealand casinos?

Under Section 301 of the Gambling Act 2003, the minimum legal age to enter a commercial casino gaming area is 20 years old. For non-casino pub gaming machines (pokies) and TAB sports wagering, the minimum statutory age is 18 years old.

What changes under the Online Casino Gambling Act 2026?

The Online Casino Gambling Act 2026 is in force. The October auction gave 11 entities the right to apply for up to 15 licences; the DIA expects the full system to be operational in 2027.

New Zealand gambling law

New Zealand
Gambling Law
& Regulation

Independent guidance on the Gambling Act 2003, casino licensing, player safeguards, and online gambling reform.

Key Laws & Statutes

Read the Gambling Act 2003 and other laws that shape gambling regulation across New Zealand.

Online Casino Licensing

See how the 2026 Act regulates online casinos and how the licensing process works.

Permitted Gambling Classes

Compare gambling Classes 1 to 4, permitted formats, prize limits and operator licensing rules.

Regulators & Oversight

Learn how the DIA and Gambling Commission oversee operators and enforce New Zealand law.

Gambling legislation and oversight

Gambling Law and Community Benefit

New Zealand gambling law limits commercial expansion and directs gaming proceeds toward community benefit.

The Gambling Act 2003 places harm minimisation, compliance, and public accountability at the centre of the regulatory framework.

The New Lawyer Editorial Team

New ZealandCore statute

2003

Gambling Act

Alongside the Racing Industry Act 2020

Class 01Small games

Class 02Community gaming

Class 03Lotteries

Class 04Gaming machines

Explore the legislation

How New Zealand regulates gambling

How gambling law supports communities

The Gambling Act 2003 classifies non-casino gambling and limits casino operations to six existing venues.

The law sets prize ceilings, licensing duties, minimum ages, host responsibility, and self-exclusion requirements.

Statutory gambling classes

4 classes

Classes 1 to 4 separate permitted forms of non-casino gambling.

Existing casino venues

6 venues

The venue moratorium restricts new terrestrial casino operations.

Gambling Law Topics

Choose a gambling law topic

Gambling Act 2003

Read the primary statute and its core requirements.

Online casino licensing transition

Follow the proposed licensing framework and current legal position.

Current New Zealand gambling rules and reforms

New Zealand Gambling Law Briefings

Casino table gaming chips and roulette layout

Online casino licensing transition

Licensing| New Zealand Gambling Law Briefings

New Zealand is preparing a licensing framework for online casino operators while the current law continues to govern existing activity....
Read More → Online casino licensing reform

Official New Zealand legislation and statutory law volumes

Permitted gambling classes

Legislation| New Zealand Gambling Law Briefings

Classes 1 to 4 define permitted gambling formats, prize limits, and when a Department of Internal Affairs licence is required....
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Security lock representing exclusion barrier and legal order

Player protection and self-exclusion

Player safety| New Zealand Gambling Law Briefings

New Zealand law requires gambling operators to take steps to minimise harm, including access to venue self-exclusion and support....
Read More → Player protection and self-exclusion