There is no specific gambling GGR tax on licensed casinos historically; corporate income tax is 28% and GST of 15% applies to gambling supplies via the margin method (turnover minus prizes paid). Offshore online operators currently pay no NZ domestic tax. The online casino regime is expected to introduce a fee/levy on licensed operators to recover revenue otherwise lost offshore; the precise tax basis is not yet published.
Jurisdictions › New Zealand › Tax
New Zealand · Question 05 of 11
Tax: What is the tax take?
Mixed · Probable · AI-generated · Back to full New Zealand report →
Key section parameters
| Jurisdiction | New Zealand (NZ) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Mixed |
| Confidence | Probable |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
There is no specific gambling GGR tax on licensed casinos historically; corporate income tax is 28% and GST of 15% applies to gambling supplies via the margin method (turnover minus prizes paid). Offshore online operators currently pay no NZ domestic tax. The online casino regime is expected to intr…