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Offshore gambling operators registered or liable to be registered for GST
1 July 2024
12% offshore gambling duty

From 1 July 2024 a 12% offshore gambling duty applies to offshore gambling operators. 

Who offshore gambling duty applies to

Offshore gambling operators:

  • are based overseas
  • supply gambling or competitions for prizes to New Zealand residents, who pay to gamble or compete for those prizes.

Registering as an operator

An offshore gambling operator must register for, file and pay GST if they make NZ$60,000 or more of taxable supplies in a 12-month period. Taxable supplies are the money you get from New Zealand residents minus the prize money you pay to them. Offshore gambling operators register for GST using the registration process for supplying remote services into New Zealand.

Register for GST on low value improted goods, remote services or listed services

Supplying remote services into New Zealand 

Offshore gambling operators who are registered for GST must register for the offshore gambling duty.

Offshore gambling duty is also payable by offshore websites owned by New Zealand casinos.

Working out your offshore gambling duty

Offshore gambling profits are the amounts you get from residents, minus the prizes you pay them. Do not include profit that's liable for consumption charges paid to the Department of Internal Affairs.

Point of Consumption Charges - Offshore Operator Guidance (Department of Internal Affairs)

Return periods and due dates for return filing and payment 

These are the same as the dates for GST returns and payments for non-resident suppliers of remote services. 

  • 28 October for the return period ending on 30 September
  • 28 January for the return period ending 31 December
  • 7 May for the return period ending 31 March
  • 28 July for the return period ending 30 June

Special Report: Offshore Gambling Duty (


If you have any questions about offshore gambling duty, you can send us a secure mail in myIR.

For general enquiries, you can email us at

[email protected]

Last updated: 25 Jun 2024
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