The short answer: gambling is legal in New Zealand, but only through channels the law authorises. Land-based casinos, gaming machines (“pokies”) in pubs and clubs, the state lottery Lotto, and racing and sports betting through TAB NZ all operate under licence within the Gambling Act 2003. Online casinos are at a turning point: the Online Casino Gambling Act 2026, passed in April 2026, creates a regime of up to 15 licences that is expected to be fully in place from 2027.
For readers arriving from China, the biggest difference is this: at home almost all gambling except the welfare and sports lotteries is banned, while New Zealand is “legal but tightly regulated”. The casino entry age is 20, gaming machines and betting are 18, ordinary lottery and gambling winnings are generally not taxed, and Chinese criminal law on organising PRC citizens to gamble abroad still applies. Below we cover the law, regulators, age limits, tax, advertising and where to get help, as of October 2026.
Is gambling legal in New Zealand? The legal framework
The core law is the Gambling Act 2003. Its logic is that only forms of gambling the law expressly authorises are legal; everything else is “prohibited gambling”. Taking part in illegal gambling is itself an offence, with a fine of up to NZ$1,000 (section 19). Advertising illegal gambling can mean up to one year’s imprisonment or a fine of up to NZ$20,000 for an individual, and up to NZ$50,000 for a company.
For casinos, section 10 provides that no new casino venue licences may be granted; existing ones can only be renewed, and opportunities for casino gambling may not be increased (section 11). In other words, the number of land-based casinos is frozen. For the casinos themselves, see our New Zealand casinos guide.
| Form of gambling | Legal status (as of October 2026) | Minimum age |
|---|---|---|
| Land-based casinos | Legal, licensed; no new licences | 20 |
| Gaming machines in pubs and clubs | Legal, class 4 gambling, licence required | 18 |
| Lotto | Legal, state-run | 18 for Instant Kiwi; other games moving to 18 (see below) |
| Racing and sports betting | Legal, TAB NZ only (incl. Betcha) | 18 |
| Online casinos | Transition: licensing regime from 2027 | 18 |
Regulators and market size
Day-to-day regulation is the job of the Department of Internal Affairs (DIA). It has casino inspectors in every region where a casino operates, checking compliance with the law, licence conditions and game rules; licensing and enforcement for gaming machines outside casinos and for online casinos also sit with DIA.
The Gambling Commission is an independent statutory decision-making body set up under the Gambling Act 2003. It hears casino licence applications, sets casino licence conditions, and hears appeals against certain DIA licensing and enforcement decisions. Casino staff in gaming, cash-handling or equipment roles must also hold a Certificate of Approval.
How big is the market?
The four sectors together totalled NZ$2.792 billion in 2023/24, about RMB 10.5 billion at the rate above. Gaming machines are the largest segment: in April–June 2026 there were 948 licensed venues and 13,613 machines nationwide, with gaming machine profits of NZ$271.5 million for the quarter.
The new online casino law: Online Casino Gambling Act 2026
This is the biggest change of 2025–2026. The Act received Royal assent on 28 April 2026 and most of it came into force on 1 May 2026. Key points:
- No more than 15 licences in total, with any one party limited to 3; licences last 3 years and can be renewed once for 5 years.
- The regulator is the Secretary for Internal Affairs, not a new gambling commission.
- Operators must take reasonable steps to ensure players are at least 18; from 1 December 2026 it is an offence, knowingly or recklessly, to gamble online on behalf of someone under 18, with a fine of up to NZ$10,000.
- Unlicensed operation or advertising is a “civil liability act”: maximum civil penalties are NZ$300,000 for individuals and NZ$5 million for other persons (about RMB 18.8 million).
- Credit for online casino gambling is banned, and operators must resolve complaints within 40 working days.
- The offshore gambling duty rises from 12% to 16% from 1 January 2027.
- Expressions of interestOpened July 2026, closed 14 August
- Licence auction29 September to 12 October, 10 rounds, 32 bidders
- Result11 entities won the right to apply, at NZ$15 million per licence
- Full applicationsSubmitted from October 2026
- Unlicensed exitFrom 1 December 2026, providers that have not applied must stop
- Full regimeLicences and a public register expected from 2027
At about RMB 3.76 per NZ$1 (OFX market rate, 23 October 2026), one licence’s auction price is roughly RMB 56.4 million. DIA stresses that winning the auction only gives the right to apply and does not guarantee a licence. For more on online compliance, see New Zealand online casino rules.
DIA’s guidance: nothing changes for players until the licensing regime is in place, but if you use an unlicensed platform you won’t have the same player protections. Licensed sites will display a unique registration icon. We do not recommend any gambling operator and do not explain how to use unlicensed sites.
Advertising rules
Section 16 of the Gambling Act bans publishing overseas gambling advertising in New Zealand, with a fine of up to NZ$10,000; health and harm-prevention messages are exempt. The new Act also bans advertising by unlicensed online casinos, and licensed operators must use the registration icon and audio mark; rules on content, timing and endorsements will come through regulations, which the Minister must recommend by 1 December 2026. Unlawful advertising can be reported to onlinegambling@dia.govt.nz.
Sports and racing betting: TAB NZ only
The Racing Industry Amendment Act 2025 added section 74AAA: no one other than TAB NZ may offer racing or sports betting to a person in New Zealand, wherever the company is based. This has applied since 28 June 2025. The law also states that an individual cannot be convicted under section 19 of the Gambling Act for betting with an offshore operator; enforcement targets operators. Rugby fans can also read about sports in New Zealand.
Age limits: 18 and 20
You must be 20 to enter a casino’s gambling area, according to DIA; unrestricted areas such as restaurants in the casino building are not covered. Gaming machines in pubs and clubs and TAB betting are 18, and the new online casino law also sets 18. The community law service YouthLaw notes that under-age people found in a casino’s restricted area or placing a bet can be fined up to NZ$500.
For lotteries, only Instant Kiwi scratch cards used to be 18+. Trade media report that the Regulatory Systems (Internal Affairs) Amendment Bill passed in late May 2026, setting 18 as the minimum age for all lottery games, but the commencement date has not been confirmed on an official source.
Are winnings taxed?
Inland Revenue (IRD) is clear: winnings from a raffle, Lotto, a prize draw or TAB race betting are generally not taxable. The exception is prize money won as part of a taxable activity, such as gambling run as a business. This is very different from China, where individuals’ incidental income is taxed at 20%. For New Zealand income tax in general, see New Zealand taxes.
A reminder for Chinese citizens: Criminal Law Article 303
Under Amendment XI to the PRC Criminal Law, in force since 1 March 2021, Article 303 gained a third paragraph: organising PRC citizens to gamble abroad, where the sums are huge or the circumstances otherwise serious, is punished as running a gambling establishment. The provision mainly targets organising, operating and recruiting. Legal recreation in New Zealand is a different matter from organising others to gamble abroad, but do not recruit Chinese customers or collect stakes for anyone. This page is general information, not legal advice; see our disclaimer.
If gambling is getting out of control for you or your family, call the Gambling Helpline on 0800 654 655 or text 8006, free and 24/7. Asian Family Services’ Asian Helpline, 0800 862 342, offers Mandarin and Cantonese, Monday to Friday 9am–8pm, free. More in DIA’s information for players.
Compared with nearby countries
New Zealand’s online casino licensing is new for Oceania. For comparison, see gambling laws in Australia, or the online licensing systems in the United Kingdom and Canada. Pre-departure paperwork starts at leaving China, and more on life in New Zealand is in our New Zealand guide and the Oceania hub.
FAQ
Is gambling legal in New Zealand?
Yes, but only through licensed channels: land-based casinos, gaming machines outside casinos, Lotto, TAB NZ, and licensed online casinos from 2027. Taking part in illegal gambling can itself bring a fine of up to NZ$1,000.
Can Chinese visitors or new migrants enter a casino?
The law does not distinguish residents from tourists: anyone aged 20 or over can enter a casino’s gambling area, usually with valid photo ID.
Do I pay tax on winnings in New Zealand?
According to IRD, Lotto, raffle and TAB betting winnings are generally not taxed, except where they come from a taxable activity such as professional gambling.
Can I play casino games online now?
New Zealand is in a transition period. From 1 December 2026, only operators that have applied for a licence may keep serving New Zealand players, and the register of licensed operators is expected in 2027. Online sports betting is available only through TAB NZ.
Sources
- Online Casino Gambling Act 2026 (legislation.govt.nz) (accessed October 2026)
- Department of Internal Affairs – Online Casino Gambling: information for providers (accessed October 2026)
- Department of Internal Affairs – Online Casino Gambling: information for players (accessed October 2026)
- Gambling Act 2003 (legislation.govt.nz) (accessed October 2026)
- Racing Industry Amendment Act 2025 (legislation.govt.nz) (accessed October 2026)
- Department of Internal Affairs – Casinos (accessed October 2026)
- Gambling Commission (Te Komihana Petipeti) (accessed October 2026)
- Gambling Commission – Casino licence conditions (accessed October 2026)
- Department of Internal Affairs – Gambling expenditure statistics (accessed October 2026)
- Department of Internal Affairs – Gaming machine profits (GMP) dashboard (accessed October 2026)
- Inland Revenue (IRD) – Taxing prize money (accessed October 2026)
- Healthpoint – Gambling helplines (accessed October 2026)
- Ministry for Ethnic Communities – Community directory: Asian Family Services (accessed October 2026)
- YouthLaw Aotearoa – Gambling (community law centre, secondary source) (accessed October 2026)
- Gaming Intelligence – New Zealand sets 18+ age rating on lottery games (trade media, 2 Jun 2026) (accessed October 2026)
- 中国新闻网 – 跨境赌博首次入刑（2021年2月23日，媒体来源） (accessed October 2026)
- OFX – NZD to CNY market rate (23 Oct 2026) (accessed October 2026)
