Internet betting in New Zealand: 2026 rules

Reviewed 25 September 2026. “Internet betting” can refer to online sports or racing bets and to online casino games. The rules differ. A website being accessible from New Zealand does not establish that it is authorised under New Zealand law.

Sports and racing bets

The Department of Internal Affairs says TAB NZ is the only operator permitted to offer racing and sports betting to people in New Zealand, following the Racing Industry Amendment Act 2025. This rule took effect on 28 June 2025. A claimed overseas licence or app listing does not confer permission to take NZ sports bets. See the TAB NZ guide.

Online casino gambling

The Online Casino Gambling Act 2026 establishes a staged process for up to 15 online casino licences. DIA says first licences are expected from early 2027. The number is a cap, not proof that licences have already been allocated. Read DIA player guidance and the licence tracker before relying on a site’s claim of NZ approval.

Duty and community funding

Inland Revenue currently lists a 12% online gambling duty for qualifying operators. The enacted 2026 Act raises the rate to 16% from 1 January 2027 and establishes a community funding mechanism. This is an operator duty calculated on gambling profits under the applicable rules, not a 12% charge on each player’s wager. See our tax guide and community funding guide.

Before opening an account

Identify whether a service offers sports bets or casino games and check the appropriate regulator’s guidance.
Read the operator’s legal name, terms, withdrawal rules, fees and privacy policy.
Be wary of unsupported “licensed in NZ,” guaranteed payout or instant approval claims.
Set a budget and use safer gambling tools. For support, call 0800 654 655 or visit Safer Gambling NZ.