New Zealand's offshore gambling duty

27 June 2024

The New Zealand Government is introducing a new gaming duty, offshore gambling duty. It comes into effect on 1 July 2024.

The duty will apply to offshore gambling operators who provide offshore gambling to New Zealand residents.

Offshore gambling includes any gambling or prize competition that a New Zealand resident pays money to participate in using an offshore gambling website or app.

The duty is 12% of the offshore gambling profits. Offshore gambling duty applies in addition to GST.

Most of the offshore gambling duty rules have been designed to align with the existing rules for GST on remote services, to allow existing systems and calculations for GST to be adapted to apply the offshore gambling duty.

More details about offshore gambling duty can be found on our website.

Offshore gambling duty