Is online gambling legal in Nigeria?

Federal lottery law now covers only Abuja (the Federal Capital Territory), where the FCT Lottery Regulatory Office licenses gaming; other states have their own regulators, which we have not checked. The minimum age is 18 in Lagos and in the FCT; other states are not covered here. Your operator deducts 5% of your net winnings (15% if you are not resident in Nigeria) under the federal withholding regulations, and in February 2026 the LSLGA announced that Lagos operators must make the 5% deduction at payout, pay it to the Lagos State Internal Revenue Service and credit it to you; you give your NIN. In Lagos a winnings dispute goes to the operator first and then to the LSLGA, which can order payment. The LSLGA also publishes a list of unlicensed operators (44 named entries).

1. 1LSLGA: List of licenced operators in Lagos (register)
2. 2LSLGA: Gaming Categories (licensing requirements page)
3. 3Lagos State Lotteries and Gaming Authority Law 2021 (Law No. 7 of 2021) with the Responsible Gaming, Casino and Gaming, Online and Retail Gaming and Remote Gaming Regulations 2021
4. 4FCT Lottery Regulatory Office (FCT-LRO): licensing and permit categories

Gambling with crypto: Not regulated.

• Minimum age (Lagos): 18. Wagers and winnings of anyone under 18 are void, and the operator must return the stake ↗

You must be 18 (Lagos and FCT) to gamble online in Nigeria, for online casino, sports betting and lottery alike. In Lagos a person under 18 is 'underage': their wagers and winnings are void, the operator must close the account, return the stake and refuse to pay winnings. The federal National Lottery Act and the NLRC's remote operator conditions (archived copy) also set 18 for the FCT. Other states’ rules are not covered here.

• Winnings tax: 5% / 15%. Gaming winnings paid to individuals are withheld at 5% for residents and 15% for non-residents, on net payout. The Lagos regulator announced immediate enforcement of the 5% in February 2026 ↗

Gaming winnings paid to you attract withholding of 5% if you are resident in Nigeria and 15% if you are not, on the net payout, under the Deduction of Tax at Source (Withholding) Regulations 2024, in effect from 1 January 2025. The operator deducts it when it pays you or otherwise settles; for a series of payments the calculation is made at the end of a session of no more than one calendar month. It is not a tax on every withdrawal or on the return of your own deposit. For a resident it counts as a credit against your income tax; for a non-resident it is generally final. Winnings stay income under the federal Nigeria Tax Act 2025, taxed on the personal scale from 0% on the first ₦800,000 up to 25% above ₦50,000,000. No product-based exemption applies to ordinary betting winnings. In Lagos the LSLGA announced in February 2026 that licensed operators must make the 5% deduction immediately, pay it to the Lagos State Internal Revenue Service and credit it to you, and that you give your NIN; this enforces the existing withholding, it is not a second 5% tax.

87 company names (Lagos online register, 12 October 2026) in Nigeria, as of 30 Oct 2026.

Always verify a casino holds a valid Lagos State Lotteries and Gaming Authority (LSLGA) licence before depositing. Check the official register before signing up.

The official register of licensed sitesLagos State Lotteries and Gaming Authority (LSLGA)'s website

Prominent operators in Nigeria

If a site isn't on the regulator's licensee register, ask the regulator before you play: an unlisted site is usually not licensed here (a register can lag behind a new licence). An unlicensed site is outside the regulator's supervision, so you cannot complain to the regulator about it.

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  Check for a state licence, not a federal one

  Look up the operator on the LSLGA register of licensed operators. A legitimate Lagos operator appears with its company name, trade name, category and licence dates. Federal lottery law now covers only the FCT (Abuja), where the FCT Lottery Regulatory Office licenses gaming, so do not accept a federal or NLRC licence alone if you are playing outside Abuja.

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  Read the end date on the register

  The register gives no licence number, web address or status. Its own guidance says that if the end date has passed, the operator is not currently authorised until the licence is renewed. On 12 October 2026, 25 of the 92 online rows showed an end date before that day, five showed a start date still to come and two carried impossible dates.

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  Check the LSLGA list of unlicensed operators

  The LSLGA publishes a list of illegal or unlicensed gaming companies (44 named entries). Being on it is a public warning; it does not prove that a named company never held a licence.

• Self-exclusion (Lagos): 90 days to lifetime. Irrevocable for the period you choose; you can be reinstated on request only after at least fourteen days. Each operator runs its own scheme, and the regulator describes SAFEPLAY as a multi-operator platform ↗
• Complaints (Lagos): 3 months. No complaint may stay unresolved longer; after 90 days the operator must tell you to take it to the LSLGA, and you can refer a winnings dispute to it ↗

1. 1

   1. Contact the operator directly

   A Lagos licensee must give easily understood information on how to complain, record every complaint and resolve it; no complaint may stay unresolved for more than three months, and if it is not resolved within 90 days the operator must tell you to refer it to the LSLGA. Complaint handling is free of charge, except for retrieval of records older than 12 months. Keep screenshots and transaction records.

2. 2

   2. File a complaint with the LSLGA

   For a Lagos-licensed operator, either party can refer a dispute over winnings or a gaming debt to the Authority, and you can use the online complaint form, which has categories for unpaid winnings, account issues, bet disputes, operator conduct and illegal operators. For an operator licensed by another state, go to that state's regulator; we have not checked those.

   LSLGA complaint form
3. 3

   3. Appeal

   The Authority's decision on a winnings or gaming-debt dispute is final and binding on the parties save in the case of appeal. An appeal goes to the Board and then to the Special Offences Court; the court appeal must be lodged in writing within 14 days of receiving the Board's decision.

• Myth

  My winnings are tax-free.
  Reality

  Not as a rule. Your operator deducts 5% of your net winnings at payout (15% if you are not resident in Nigeria) under the Deduction of Tax at Source (Withholding) Regulations 2024. In February 2026 the LSLGA announced that licensed Lagos operators must make the 5% deduction immediately, pay it to the Lagos State Internal Revenue Service and credit it to you; you give your NIN. Winnings still count as income under the federal Nigeria Tax Act 2025, and for a resident the 5% counts towards that tax.

• Myth

  If a site has a '.ng' address, it must be legal.
  Reality

  No. The Lagos register prints company names and trade names, not web addresses, and some trade names look like .ng or .com names, but a trade name on the register is not a checked web address, so the address says nothing about a licence. Check the operator's name and the end date on the register. The LSLGA also publishes a list of unlicensed operators.

• Myth

  A big international site is safer than a local one.
  Reality

  A famous name is not a licence. Check the register. In Lagos the LSLGA decides winnings disputes between a player and a licensee, and its decision binds the parties unless appealed. Whether it can act for you against an unlicensed site is not stated; its complaint form does list 'illegal or unlicensed operator' as a category.