title: New Zealand — Tax: What is the tax take? | advennt.io canonical: https://advennt.io/jurisdictions/new-zealand/taxes/ [Jurisdictions](https://advennt.io/jurisdictions/) [New Zealand](https://advennt.io/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 →](https://advennt.io/jurisdictions/new-zealand/) 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… ## Full section analysis 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.