New Zealand is a beautiful country with amazing landscapes, strong culture, and beautiful people. It is a place one must explore at least once in their life. If you were to invest in the country and open your own hotel and casino in the capital, your rooms would be filled with guests from all over the world. They would be looking for adventure, in both the landscapes of the country and on the table of your casinos. If this scenario sounds like paradise to you, then let us help you open your casino by explaining the ins and out of New Zealand’s gambling laws for land-based casinos. So, go ahead and read below, so you can prepare to follow all of the rules and regulations that New Zealand has created for its gambling sector!

Land-based casinos must follow a different set of rules than casinos that are online and sea-based or located on a cruise ship.

Who Creates the Laws Concerning Gambling?

Laws Concerning Gambling

The government agency that creates and regulates the laws for land-based and online gambling in New Zealand is the Department of Internal Affairs. All the rules for each type of casino and casino game can be found on their website. The information is free of charge and available to the public. The most important law you should familiarize yourself with is the Gambling Act of 2003. This act made all forms of gambling legal in New Zealand. However, it did not allow for the increase in gambling spaces or new gambling licenses. Only the places that were licensed for gambling by the 1990 Casino Control Act are permitted to operate gambling on their premises.


One of the major land-based casino laws in the act has to do with how to tax your gambling earnings.  For regular gambling and online gambling, players who win do not pay taxes on their winnings. But if you are a professional gambler, then you are subject to paying taxes. New Zealand classifies professional gambling earnings as income.

Rules and Regulations

Rules and Regulations

In the Gambling Act of 2003, the act states that there are four types of gambling classes, and each class has its own regulations.  One of the rules in the bill is that if there are to be tabletop betting games outside of a casino, all the proceeds must go to charity. There cannot be any profits made from the gambling itself. But sales and tickets to the event can be profitable. Another rule is that games must be divided into two separate categories: regular casino games and tabletop games. Casinos have been dealing with these laws for a while and were able to get a few sections of this act amended. But the law has worked wonderfully in creating a profitable gambling sector.

So now you know a bit more about New Zealand gambling laws for land-based casinos. However, it is an in-depth topic, and there are people who spend months or years understanding the land-based gambling laws. So, if you wish to understand the legislation as well, you had better start studying!