New Zealand has reached the definitive milestone in its journey toward a regulated iGaming market. The Gambling (Online Casino Advertising and Licensing) Amendment Bill has officially passed its final reading in Parliament. With the final reading now complete, the legislation awaits Royal Assent to officially become an Act of Parliament.
This transition from a prohibited offshore model to a strictly licensed domestic regime was first signalled when the government introduced the Online Casino Gambling Bill in late 2025. With the legislative path now cleared, the industry has a definitive view of the statutory requirements that will govern the market upon its launch.
The 15% Tax and Licensing Cap: Key Provisions
The Bill establishes a controlled competitive environment designed to maximise tax revenue while limiting the social footprint of gambling.
- The Licensing Cap: The Department of Internal Affairs (DIA) will issue a maximum of 15 licenses during the initial period. These licenses will be valid for three years.
- 15% Consumption Tax: Operators will be subject to a 15% tax on gross betting revenue (GBR), mirroring the fiscal logic seen in the Netherlands’ KSA guidance.
- Advertising Restrictions: Only licensed operators will be permitted to advertise to New Zealanders, aligning the country with recent Belgian Constitutional Court rulings on untargeted marketing.
Solidifying Player Protections
Building on momentum from earlier this year, the final version of the Bill integrates strict financial barriers. A notable inclusion is the permanent enforcement of the policy that bans gambling with credit cards.
This severing of the link between credit and wagering is a prerequisite for the new safe market, alongside mandatory age verification and self-exclusion tools. These measures mirror the strict standards seen in Australia, where the ACMA has recently pushed for higher AI-driven harm detection to protect vulnerable users.
Strategic Countdown to 2027
The successful passage of the final reading follows the momentum generated during the Bill’s third reading in early 2026. However, stakeholders should note that the operational go-live remains a future target.
As previously analysed, the online casino licensing timeline has shifted to early 2027. This buffer period allows the following:
- The DIA to establish the technical standards and the RFP process for the 15 available slots.
- The Advertising Standards Authority (ASA) to finalise the code for gambling promotions.
- Offshore operators to begin the necessary compliance transitions before the market officially opens.
The End of the Wild West
Internal Affairs Minister Brooke van Velden emphasised that the Bill’s passage is about bringing the activity into the light. For the first time, New Zealand will have the power to block unlicensed sites and fine those who advertise illegally within its borders.
For global B2B stakeholders, the focus now turns to the competitive licensing phase. The DIA is expected to favor applicants who can demonstrate a clean regulatory track record and sophisticated technical infrastructure capable of meeting New Zealand’s specific harm-minimisation goals.