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Inland Revenue

Tax Policy

Special report
Published 4 April 2024

Special Report: Offshore Gambling Duty

The recently enacted Taxation (Annual Rates for 2023-24, Multinational Tax, and Remedial Matters) Act 2024 introduced a new gaming duty.

This gaming duty applies from 1 July 2024 to online gambling provided by offshore operators to New Zealand residents. The special report provides information on the offshore gambling duty.