Unregulated
New Zealand is a popular grey market.  It is currently lawful for offshore-based online providers to provide online casino gambling services to New Zealanders provided the gambling operation is run and managed entirely outside of New Zealand. It is unlawful for anyone apart from TAB New Zealand to offer race and sports betting to persons located in New Zealand.

It is illegal to advertise overseas-based gambling providers. The advertising restriction makes it difficult for new entrants to gain market share.

A 12% offshore gambling duty applies to online casino gambling provided by offshore operators to New Zealand residents.  This will increase to 16% from 1 January 2027.  A 15% goods and service tax is also payable.  The New Zealand Government is currently undertaking work  to develop an online casino gambling licensing system for New Zealand. The Online Casino Gambling Act will come into force on 1 May 2026.  There will be 15 licences available, which will be allocated by auction held in September 2026.  The licences will be for a three year period with one right of renewal for five years.   Expressions of interest for a licence open December 2026.  From 1 December 2026, it will become illegal for unlicensed operators to offer online gambling products to persons located within New Zealand.

Market Size

For the year ending 30 June 2025, 26 online gambling providers were registered with Inland Revenue for offshore gambling duty.  The duty excludes amounts from betting on sports and racing, so it is a more accurate baseline for market size than GST data.  The reported gross gambling revenue liable for offshore gambling duty was $530.8m for the 12 months to 30 June 2025.  Fifteen of the 26 reporting entities contributed 99.8% of the total gross revenue.  The top five entities generated 89.6% of the total gross gambling revenue.

In October 2025, TAB New Zealand estimated that the annual online spend with offshore gambling websites by New Zealanders was $700-$800m.

The Regulator estimates growth of approximately 3% year-over-year.

Competitive Landscape
The New Zealand regulator, the Department of Internal Affairs, estimates that there are currently 3,000 online providers accepting deposits from New Zealand customers. While several of the large incumbent providers appear to be doing very well, the current prohibition on advertising and promoting online gambling makes it difficult to gain market share.

Localisation
It is unlawful to advertise offshore-based online gambling within New Zealand, which makes gaining market share difficult. Because online gambling must be conducted offshore, all payments must be transacted from offshore.

Top Key Attractions and challenges
Attractions

• A clear lawful pathway to offer online gambling products.
• Online gambling is popular in New Zealand and growing.
• Room for future market growth due to the introduction of an online gambling licensing system (this is expected to be in place by 1 December 2026).

Challenges

• Inability to offer online race and sports betting.
• Current inability to market and advertise.
• Current inability to transact and conduct business from within New Zealand
• A new licensing system will include a limit on the number of online licences.
• From 1 December 2026, only licensed operators may offer online casino gambling to persons located in New Zealand.