🇳🇬For operators · Tax, marketing & compliance
Operating in Nigeria: ad limits and compliance
Online gambling is legal where the operator holds a licence from the state it serves. Lagos licenses through the LSLGA; federal lottery law now covers only Abuja, where the FCT Lottery Regulatory Office licenses gaming. Other states have their own regulators, which we have not checked.
Good Causes charge (FSGRN)11% of GGRUpfront (Lagos)From ₦5mLicence term (Lagos)1 yrDecision time (Lagos)30 daysActive licensees87 company names(Lagos online register, 12 October 2026)
Product by product
Every Lagos applicant must be a company registered under the Companies and Allied Matters Act (CAMA), and a Lagos licence does not by itself confer authority throughout Nigeria: the FSGRN Universal Reciprocity Certificate (URC) covers member states only, not the FCT.| Product | Status | Licensed by | Tax | Key restriction | Advertising |
|---|---|---|---|---|---|
| Online sports betting (Lagos) | Licensable | Lagos State Lotteries and Gaming Authority, through the FSGRN office | Good Causes Levy at a rate the Authority sets; FSGRN announced an 11% charge on gross gaming revenue from 1 January 2026; the operator withholds 5% (residents) or 15% (non-residents) of players' net winnings | ₦5,000,000 application fee, ₦30,000,000 share capital and a ₦100,000,000 bank guarantee or surety bond; Global Lab certification and SCUML registration; outlets must be lock-up shops | Allowed for licensed activity; ARCON clearance before exposure; warning that gaming is not for persons under 18; none in or near schools or cyber cafes |
| Online casino and slots (Lagos) | Licensable | Lagos State Lotteries and Gaming Authority | As for Online sports betting (Lagos) | Casino games on a sports betting platform need extra technical approval; live dealer games only within the approved scope; 8 casino-only and 69 combined sports betting and casino rows on the register | Same rules as sports betting |
| Public online lottery (Lagos) | Licensable | As for Online sports betting (Lagos) | As for Online sports betting (Lagos) | ₦5,000,000 application fee, ₦30,000,000 share capital and a ₦100,000,000 bank guarantee or surety bond; ten-year term in the Law, with some shorter terms on the register | Same rules as sports betting |
| Online poker (Lagos) | Limited | Lagos State Lotteries and Gaming Authority | — | A poker games and online add-on games licence is on the register with one licensee; no requirement document or statute text for the category was found | — |
| Lottery, sports betting and casino permits (FCT) | Limited | FCT Lottery Regulatory Office (FCT-LRO) | — | Sports betting needs Central Monitoring System integration and compliance with the Gaming System Integrity Standard; esports betting and fantasy sports need a concept note, pilot assessment and conditional permit; 10 to 21 working days once documents are complete | — |
Decided20 Jul 2026LSLGA public notice
What must operators do before the certification switch-off?
The LSLGA's notice of 20 July 2026 sets a six-month homologation roadmap for operators, B2B providers and payment service providers: a census in months one and two, testing and certification in months three to five, and final rollout in month six. Uncertified systems are disconnected on expiry, which leads to licence revocation. The notice sets no exact switch-off date. At federal level, the LSLGA reports that presidential assent to the Central Gaming Bill was declined, so the bill is not an enacted licensing law.
LSLGA public notice ↗Supreme Court judgment SC/1/2008 ↗Central Gaming Bill statement ↗
Regulator and player protection in Nigeria
Regulator
Application authority and enforcement body
Self-exclusion scheme
No national self-exclusion register is established
How players exclude themselves; what it covers is in the player guide
Mandatory RG controls
No limit imposed on players
Deposit limits or reality checks the law requires operators to offer
Which casinos & betting sites are licensed in Nigeria?
See the full official list of licensed operators and their authorised domains by regulator.
Heads-up for operators
1 item · last change 13 Oct 2026
Lagos: six-month homologation programme, after which uncertified systems are disconnected
The LSLGA notice of 20 July 2026 sets a six-month certification ('homologation') programme for operators, B2B providers, payment service providers and financial partners: census in months one and two, testing and certification in months three to five, and final rollout in month six. Source codes, RNGs, online platforms and payment gateways are submitted for technical audit before a Certificate of Homologation is issued. Systems not certified when it ends are disconnected, resulting in licence revocation; the notice gives no exact final switch-off date.
Source: 1Checked 19 Oct 2026
Not yet in force: drafts, laws adopted without a start date, and sections of the law still to be commenced. An item moves to the timeline below on the day it takes effect.
Getting licensed: apply to the LSLGA
- Upfront (Lagos): From ₦5m. Online sports betting application fee. Share capital (₦30m) and a bank guarantee or surety bond (₦100m) are separate commitments, and no first-year total is given. FSGRN announced a ₦100m annual fee for each category from 1 January 2026 ↗
The licence, its cost and the steps are in the licence guide
7 licence types: Online Sports Betting licence (Lagos); Online Casino licence (Lagos); Public Online Lottery licence (Lagos); and others. Year-1 budget No total given. Fees, requirements, documents, certification and the step-by-step route are set out there.Read the licence guide
Gambling tax and fees in Nigeria
- Good Causes charge (FSGRN): 11% of GGR. Announced by FSGRN under its participating-state framework from 1 January 2026; it is not a federal tax. The Lagos statutory levy rate for online licences is not published. The operator also withholds 5% (residents) or 15% (non-residents) of players' net winnings ↗
Detail
- Lagos
- the Good Causes Levy is fixed by the Authority for each gaming category and filed and paid monthly (Law s. 71); the statutory rate for online licences is not published in the cited Lagos instruments.
- For remote gaming the fee is charged on the provider's revenue from Lagos customers, wherever the provider is located, at 'the applicable rate for various gaming license categories' that the regulations do not state; a late fee attracts 10% a day, capped at twice the fee (Remote Gaming Regulations reg.
- 6).
- Casinos pay 5% of gross gaming revenue (land-based); pool betting pays ₦150,000 a month.
- FSGRN framework
- FSGRN announced in September 2025 a ₦100 million annual licence fee for each lottery, sports-betting and casino category and an 11% Good Causes charge on gross gaming revenue, both from 1 January 2026, under its participating-state framework; these are reported framework announcements, not federal statutory charges.
- The Lagos issuance fee for online licences is not published in the cited Lagos instruments, and the ₦100,000,000 bank guarantee or surety bond in the FSGRN online checklists is a separate security requirement.
- Federal
- company income tax 0% for a small company and 30% of total profits for other companies, and a 4% development levy on assessable profits (different tax bases, not a flat 34% tax);
- VAT 7.5%, with stakes exempt (Nigeria Tax Act 2025 ss. 56, 59, 147, 185(1)(m)).
- Operators withhold 5% (residents) or 15% (non-residents) of players' net winnings under the Withholding Regulations 2024 and remit it (in Lagos to the Lagos State Internal Revenue Service).
- No advertising or sponsorship tax.
- Historical note (archived NLRC material, not a current FCT rate): sports betting permit holders paid 3% gross on monthly sales turnover.
Which foreign licences Nigeria accepts
Nigeria recognises none of these 8 foreign licences.
Not recognised
To take players in Lagos an operator needs an LSLGA licence; operating, promoting or managing gaming without authorisation, 'whether remotely or otherwise', is an offence (Law s. 86(2)).
Malta (MGA)
A Malta (MGA) licence, like any overseas gaming licence, does not substitute for the applicable Lagos authorisation. FSGRN's reciprocity framework concerns recognition among participating Nigerian state regulators; it does not confer permission in every Nigerian state or the FCT merely because a company holds a Lagos or foreign licence.
United Kingdom (UKGC) · Curaçao (CGB) · Kahnawake (KGCB) · Gibraltar (GRA)
A United Kingdom (UKGC) licence, like any overseas gaming licence, does not substitute for the applicable Lagos authorisation.
Alderney (AGCC) · Anjouan · Isle of Man (GSC)
An Alderney (AGCC) licence, like any overseas gaming licence, does not substitute for the applicable Lagos authorisation.
Bonus rules: welcome bonuses allowed, no cap (Lagos)
Inducement ads: Allowed
Bonuses are not banned or capped in Lagos: there is no numerical cap on wagering requirements. Gaming terms must be accessible and advertising must not mislead (Law ss. 81, 94; Responsible Gaming Regulations reg. 7), so material eligibility, wagering, expiry and withdrawal conditions must be communicated clearly when a bonus is promoted, and a conditional or loss-bearing offer must not be described misleadingly as 'free' or 'risk-free'. ARCON's Advertising Standards Panel clearance is required before an advertisement is exposed. Enforcement in the sources read has targeted unlicensed operators, not licensees' bonus adverts.
What the player can claim
- Welcome bonus
- Allowed, no cap (Lagos)
Lagos: bonuses are not banned or capped, and there is no numerical cap on wagering requirements; material bonus conditions must be communicated clearly.
What the operator can advertise
- Mandatory disclaimer
Every advertisement must carry information on social responsibility and a warning that gaming is 'not for persons under the age of eighteen (18)' (Responsible Gaming Regulations reg. 7(3)).
- Placement rule
- Television: the responsible-gaming symbol or message must show for at least 10% of the advert. Radio: announced at the end. Websites: the symbol must stay in a visible part of the site. Print and display: clearly visible, with hyperlinks to websites with more details (reg. 7(4)).
- Penalties
Lagos: an advertisement the Authority declares 'obnoxious' and that is not withdrawn carries ₦500,000 for each day of default (Law s. 54(4)). Breach of the Responsible Gaming Regulations, which include the advertising rules, carries ₦1,000,000 for a first violation, ₦5,000,000 for a second with possible suspension, and for a third a minimum of ₦10,000,000 or up to three years and revocation (reg. 8).
The Authority may suspend or revoke a licence under the Law (ss. 47, 50 and 51). No licence suspended or revoked over a bonus or advertising breach was found, and the Authority publishes no list of suspended or revoked licences.
LSLGA consultation is optional in Lagos: a licensee may consult the Authority for advice or consent before an advertisement (reg. 7(2)), but that does not replace ARCON's Advertising Standards Panel clearance, which is required before exposure. ARCON and FSGRN announced an advertising cooperation arrangement effective 1 April 2026; it is not itself a published schedule of bonus limits. Advertising must not suggest that wagering is a financial investment, carry celebrity endorsements that suggest gaming contributes to success, or be false about chances of winning (reg. 7(1)). A conditional or loss-bearing offer must not be described misleadingly as 'free' or 'risk-free', and material wagering, eligibility, expiry and withdrawal conditions must be communicated clearly. Google's platform rules for Nigeria are not Nigerian law and were not checked here.
Advertising: limited
There is no single national gambling advertising law. In Lagos, only licensed or authorised gaming may be advertised, and an advert must not be false or misleading, aimed at under-18s or vulnerable people, or placed in or near schools and cyber cafés; every advert carries a social responsibility message and an under-18 warning (Law s. 94; Responsible Gaming Regulations reg. 7). Consulting the LSLGA first is optional and does not replace ARCON clearance. Federally, ARCON's Advertising Standards Panel clearance is required before an advert is exposed. ARCON and FSGRN announced an advertising-regulation cooperation arrangement effective 1 April 2026 to harmonise gaming advertising oversight; it is not itself a published schedule of watershed hours, bonus limits or creative-content permissions. The Nigeria Broadcasting Code (6th edition) has no gambling-specific time restriction or live-sport restriction.
| Channel | Status | Vertical & Platform Split (2026) |
|---|---|---|
| Google Search Ads | Restricted | Google decides this channel under its own gambling advertising policy. That policy is not Nigerian law, and this page does not cover what it says for Nigeria. In Lagos only licensed or authorised gaming may be advertised (Law s. 94).7 |
| App Store Publishing | Restricted | Apple's and Google Play's own policies decide this channel. They are not Nigerian law, and this page does not cover what they say for Nigeria.89 |
| Google/Apple App Store Ads | Restricted | Apple's and Google's own advertising policies decide this channel. They are not Nigerian law, and this page does not cover what they say for Nigeria.710 |
| Meta (FB/IG) | Restricted | Meta decides this channel under its own gambling advertising policy. That policy is not Nigerian law, and this page does not cover what it says for Nigeria.11 |
| TV & Radio | Restricted | Lagos: permitted for licensed operators subject to the content rules; the responsible-gaming symbol or message must show for at least 10% of a television advert and be announced at the end of a radio advert (reg. 7(4)). The Nigeria Broadcasting Code (6th edition, archived copy) and its 2020 addendum have no gambling-specific time restriction, watershed or live-sport restriction; its 10.00pm watershed is a general rule on programmes unsuitable for children. ARCON clearance applies before exposure; the ARCON and FSGRN cooperation arrangement effective 1 April 2026 is not itself a published schedule of watershed hours.21213 |
| Sponsorships | Restricted | Lagos: sponsorship obtains no exemption from the gaming-advertising restrictions (Law s. 94; Responsible Gaming Regulations reg. 7) or from ARCON clearance merely because of its format; the regulation's restrictions on celebrity associations and success claims apply, and the same goes for uniforms and stadium advertising. Federal: ARCON vetting applies to sponsorship advertising within its regime.23 |
| Digital OOH | Restricted | Lagos: outdoor advertising is permitted, but not 'in or near facilities such as primary or secondary schools and cyber cafés' (Law s. 94(2)(c)); print and display adverts must show the responsible-gaming message clearly, with hyperlinks to websites with more details (reg. 7(4)(c)). Outdoor advertising in Lagos is also subject to LASAA's signage and outdoor-advertising controls, and ARCON clearance applies.2314 |
Channel rules for Nigeria reflect each platform's published policy and the sources numbered in each row (listed under Methodology & sources). Verify with the local regulator and your ad-platform account manager before launching.
How Nigeria enforces against unlicensed operators
Lagos enforcement tools read are licence suspension and revocation, fines, criminal prosecution, sealing premises, seizure and court injunctions; the Law gives no power to order website, domain or app blocking. The LSLGA publishes a list of unlicensed operators (44 named entries) and reports 2026 High Court decisions including perpetual injunctions and a ₦500,000 fine against Mozzartbet Services Limited. No list of suspended or revoked licences was found. Federal lottery legislation is confined to the FCT since the Supreme Court judgment of 22 November 2024. The July 2026 homologation notice announces disconnection and licence enforcement for uncertified gaming systems and addresses financial partners; this is not identical to an express general internet-blocking power in the 2021 Law.
- The LSLGA list of illegal or unlicensed gaming companies contains 44 named entries and an empty numbered row 45; it is not a list limited to revoked or suspended licensees, and it does not establish that every named company has never previously held a licence.
- 25 July 2026: LSLGA notice on three Lagos High Court decisions (Zegaming, Africa Betting Company, Mozzartbet): perpetual injunctions restraining non-compliant operators, and a ₦500,000 award/fine in the High Court matter LD/718CM/2024 (Mozzartbet Services Limited). The summaries are regulator accounts of the decisions, and the reported holdings are attributed to the LSLGA.
- Penalties on the books in Lagos: operating or promoting gaming without authorisation up to three years or a minimum ₦5,000,000 fine, or both (Law s. 86(2)); breach of the Responsible Gaming Regulations ₦1,000,000, then ₦5,000,000 with possible suspension, then at least ₦10,000,000 or up to three years and revocation (reg. 8); an advertisement declared obnoxious and not withdrawn ₦500,000 a day (s. 54(4)).
- February 2026: the Enugu State Gaming Commission is reported in the press to have suspended Bet9ja operations over unpaid fees and a lapsed state licence. This is a press report that has not been checked against a primary.
- March 2026: ARCON and the FSGRN announced an advertising-regulation cooperation arrangement effective 1 April 2026 to harmonise gaming advertising oversight; the announcement is not itself a published schedule of new watershed hours, bonus limits or creative-content permissions.
Enforcement cases in Nigeria: 4 recent
Material regulator actions, court rulings, and high-profile fines from 2016–2026 against operators serving Nigeria. Each entry includes the technical failure and a one-line read-across for other operators in the market.
- October 2026
Unlicensed operators named by the LSLGA
Grey-MarketPublicly listed as illegal or unlicensed gaming companiesThe LSLGA publishes a list of 'illegal/unlicensed gaming companies' (44 named entries and an empty numbered row 45). The page is not a list limited to revoked or suspended licensees, and it does not establish that every named company has never previously held a licence.
Read-across: Appearing on the list is a public warning, not a licence sanction. No list of suspended or revoked licences was found; 25 of the 92 online B2C register rows show an expiry before 12 October 2026 without saying whether the licence lapsed, was renewed or was revoked.
- July 2026
Zegaming, Africa Betting Company and Mozzartbet Services Limited
LicensingLagos High Court decisions reported by the LSLGA: perpetual injunctions and a ₦500,000 fineThe LSLGA's notice of 25 July 2026 summarises three 2026 High Court decisions. It reports perpetual injunctions restraining non-compliant operators and a ₦500,000 fine against Mozzartbet Services Limited (LD/718CM/2024), the summaries are regulator accounts of the decisions, and the reported holdings are attributed to the LSLGA.
Read-across: The notice states that operators cannot avoid Lagos law by placing offices or servers outside the state. The Law gives the Authority no power to order website, domain or app blocking; its tools are prosecution, sealing premises, seizure and court injunctions.
- February 2026
Bet9ja (KC Gaming Networks)
LicensingOperations reported suspended in Enugu State (press report)The press reported that the Enugu State Gaming Commission suspended Bet9ja operations over unpaid fees and a lapsed state licence. This has not been checked against a primary source.
Read-across: Our research read Lagos's instruments only, so this press report is not used to draw conclusions about state enforcement practice.
- November 2024
National Lottery Regulatory Commission (NLRC) and the National Lottery Act 2005
LicensingSupreme Court judgment confining the federal Act to the FCTOn 22 November 2024 the Supreme Court (SC/1/2008) declared the National Lottery Act 2005 unconstitutional as enacted by the National Assembly and held that the Assembly's power to regulate lotteries is limited to the Federal Capital Territory. Outside the FCT lotteries and gaming are a state matter.
Read-across: A federal NLRC permit does not cover operators outside the FCT; in Lagos an LSLGA licence is needed. In the FCT the FCT Lottery Regulatory Office now issues licences and permits; archived NLRC material is historical only.
Licensed operators: 87 company names (Lagos online register, 12 October 2026)
As of 30 Oct 2026, 87 company names (Lagos online register, 12 October 2026) are on the register in Nigeria. Size your entry against this base before committing capital. Check them yourself on the official NLRC register, official LSLGA register, official FCT LRO register, which lists each licensee and its authorised domains.
Notable licensed operators
SportyBet
BetKing
1xBet
Traps operators hit in Nigeria
Specific operational risks that have caught new entrants in this market. Each item is country-specific. Generic gambling-ops issues (KYC, RG tools) are not included unless they have a local twist.
Assuming a federal NLRC permit covers the country
Since the Supreme Court judgment of 22 November 2024 the National Lottery Act is unenforceable outside the FCT, and outside it gaming is a state matter. In Lagos, operating, promoting or managing gaming without authorisation, 'whether remotely or otherwise', carries up to three years in custody or a minimum fine of ₦5,000,000, or both (Law s. 86(2)). FSGRN's Universal Reciprocity Certificate is recognised across FSGRN member states for online gaming categories, but it does not extend to non-member states or the FCT, and a Lagos licence does not by itself confer authority throughout Nigeria.
The Lagos levy rate is unpublished; FSGRN has announced a fee and a GGR charge
The Good Causes Levy is fixed by the Authority for each category and filed and paid monthly (Law s. 71); the statutory rate for online licences and the issuance fee are not published in the cited Lagos instruments. For remote gaming the fee base is the provider's revenue from Lagos customers wherever the provider is located, and a late fee attracts 10% a day, capped at twice the fee (Remote Gaming Regulations reg. 6). FSGRN announced in September 2025 a ₦100 million annual licence fee for each lottery, sports-betting and casino category and an 11% Good Causes charge on gross gaming revenue, both from 1 January 2026, under its participating-state framework; these are reported framework announcements, not federal statutory charges. The ₦100,000,000 bank guarantee or surety bond in the FSGRN checklists is a separate security requirement.
The homologation deadline
The LSLGA notice of 20 July 2026 sets a six-month roadmap: operators, B2B providers and payment service providers register in a census, submit source codes, random number generators, online platforms and payment gateways for technical audit, and receive a Certificate of Homologation; uncertified systems are disconnected on expiry, resulting in licence revocation. The programme runs the census in months one and two, testing and certification in months three to five and final rollout in month six, and the notice specifies no exact final switch-off date.
Sources1
Three distinct guarantee and security obligations
Section 35(1)(b) requires 15% Nigerian equity participation or a ₦50,000,000 bank guarantee in lieu. Section 39 separately secures winnings and other licensed obligations, initially at 20% of the initial licence fee (s. 39(4)). The current FSGRN online checklists request a ₦100,000,000 bank guarantee or surety bond. These provisions serve different purposes; the figures are not alternative quotations of one statutory amount.
Advertising rules are layered
Lagos rules (Law s. 94; Responsible Gaming Regulations reg. 7) bar false or misleading adverts, adverts aimed at under-18s, and adverts in or near schools and cyber cafés, and require a social responsibility message and an under-18 warning. ARCON's Advertising Standards Panel clearance is required before an advert is exposed, and optional LSLGA consultation does not replace it. ARCON and FSGRN announced an advertising cooperation arrangement effective 1 April 2026; it is not itself a published schedule of watershed hours, bonus limits or creative-content permissions. Outdoor adverts in Lagos are also subject to LASAA's signage controls.
Timeline: rules in force
- 1 Apr 2026
ARCON and FSGRN advertising cooperation arrangement
ARCON and FSGRN announced an advertising-regulation cooperation arrangement effective 1 April 2026 to harmonise gaming advertising oversight; the announcement is not itself a published schedule of new watershed hours, bonus limits or creative-content permissions.
Source: 18
- February 2026
Lagos enforces the 5% withholding on winnings
The LSLGA announced immediate enforcement of 5% withholding on players' net winnings by licensed Lagos operators, with deductions remitted to the Lagos State Internal Revenue Service and credited to the player; players give their NIN.
Source: 27
- 1 Jan 2026
Nigeria Tax Act 2025 takes effect
Federal: repeals the Casino Act (s. 195(b)) and deletes ss. 35A to 35C of the National Lottery Act (s. 196(8)); 30% company income tax, 4% development levy, VAT 7.5% with stakes exempt.
Source: 28
- 1 Jan 2026
FSGRN annual category fee and 11% Good Causes charge
FSGRN announced in September 2025 a ₦100 million annual licence fee for each lottery, sports-betting and casino category and an 11% Good Causes charge on gross gaming revenue, both from 1 January 2026, under its participating-state framework; reported framework announcements, not federal statutory charges.
Source: 24
- 1 Jan 2025
Withholding on gaming winnings (federal)
The Deduction of Tax at Source (Withholding) Regulations 2024 apply withholding to gaming winnings paid to non-corporate recipients: 5% for residents and 15% for non-residents on the net payout, implemented from 1 January 2025; the payer deducts.
Source: 29
- 1 Dec 2024
FSGRN Universal Reciprocity Licence system in operation
Per the FSGRN statement, the Universal Reciprocity Licence system has operated since 1 December 2024, and member states formalised the Sub-National Reciprocity Licensing Framework in Lagos on 7 May 2025. A single Universal Reciprocity Certificate is recognised across FSGRN member states for online sports betting, online casino, public online lottery and promotional competitions; it does not extend to non-member states or the FCT.
Source: 30Checked 19 Oct 2026
- 22 Nov 2024
Supreme Court confines the National Lottery Act to the FCT
In SC/1/2008 the Supreme Court declared the National Lottery Act 2005 unconstitutional as enacted by the National Assembly and held that the Assembly's power to regulate lotteries is limited to the Federal Capital Territory.
Source: 19
- 19 Apr 2021
Lagos State Lotteries and Gaming Authority Law 2021 in force
The Law (Law No. 7 of 2021, gazette of 27 April 2021) repealed the 2004 Lotteries Law, the 2008 amendment, the 2007 Casino and Gaming Regulatory Authority Law, the 2008 Casino and Gaming Regulations, the Pools Betting Control Law and the Pools Betting Tax Law of 2003.
Source: 2
Operator myths vs reality in Nigeria
Common assumptions about gambling licensing that turn out to be wrong in practice.
- MythAn NLRC licence allows us to operate nationwide.Reality
No. Since the Supreme Court judgment of 22 November 2024 federal lottery legislation is confined to the FCT, where the FCT Lottery Regulatory Office now issues licences and permits; elsewhere gaming is a state matter and, in Lagos, an LSLGA licence is needed. Archived NLRC material is historical only and not a current application route.
- MythA federal gambling tax applies in every state.Reality
No federal one. FSGRN announced an 11% Good Causes charge on gross gaming revenue from 1 January 2026 under its participating-state framework; it is not a federal tax applicable automatically throughout Nigeria. Lagos fixes its Good Causes Levy for each category, and casinos pay 5% of gross gaming revenue (land-based). Federal company income tax is 0% for a small company and 30% of total profits for others, and the 4% development levy is charged on assessable profits (different bases, not a flat 34% tax); VAT stakes are exempt.
- MythA ₦100 million annual fee applies to each product category.Reality
Partly. FSGRN announced in September 2025 a ₦100 million annual licence fee for each lottery, sports-betting and casino category under its participating-state framework, from 1 January 2026; it is a reported framework announcement, not a federal statutory fee or a quotation of every Lagos standalone licence fee. The ₦100,000,000 bank guarantee or surety bond in the FSGRN online checklists is a separate security requirement.
- MythCompliance is the same across all states.
Markets that work like Nigeria
Compared on what our records hold for each country: whether online casino, betting, poker and lottery are licensed, state-run or banned, the licensing model, what the operator tax is levied on and its band, how most advertising channels are treated, and how foreign licences are treated. A point we hold for only one of the two countries counts for nothing.
- United KingdomIn review
Online casino, betting and lottery licensed; licensed market; most ad channels restricted; foreign licences mostly not recognised.
- GhanaIn reviewKenyaReviewed
Online casino and betting licensed; licensed market; most ad channels restricted; foreign licences mostly not recognised.
- UgandaCheckedGreeceReviewed
Online casino, betting and lottery licensed; licensed market; most ad channels restricted.
Methodology & sources
The research behind our Nigeria coverage
Counted across every Nigeria page, not this page alone.
compiled 19 Oct 2026
20
official websites
regulators, legislatures, courts
86
pages cited
specific documents, not homepages
213
sourced data points
each traced to the instrument
Across every Nigeria page on this site: players, operators and the licence guide. The research report behind them cites official sources: the law, the regulator, the gazette, the courts and each platform’s own published advertising policy. Page sections not yet rewritten from the report may cite other sources.
The same research as a 57-page Nigeria report: every one of the 201 checklist questions, each answer cited to the instrument behind it.
Request the Nigeria reportOur Deep AI Scan took Nigeria through all 201 questions of our regulatory checklist, from 73 official documents, read on 19 Oct 2026. Our research team then traced every figure on this page to the document and sentence that states it. The full research report is reviewed by a named legal expert (13 Oct 2026). Where a fact rests on a press report or a law-firm summary rather than an official document, the page says so.
Documents cited on this page
- 1LSLGA: public notice to licensed operators, B2B providers and financial partners (20 July 2026)
- 2Lagos State Lotteries and Gaming Authority Law 2021 and Regulations 2021 (Law No. 7 of 2021, gazette 27 April 2021)
- 3ARCON: adverts vetting page
- 4LSLGA warns against illegal operators
- 5ARCON and consumer protection
- 6TheCable, March 2026: ARCON and state regulators sign MoU on gaming advertising
- 7Google Ads Policy
- 8Google Play Console Help
- 9Apple Developer
- 10Apple Advertising Policies
- 11Meta Business Help Center
- 12Nigeria Broadcasting Code, 6th edition (Internet Archive copy)
- 13Addendum to the 6th edition of the Nigeria Broadcasting Code (2020)
- 14LASAA: Lagos State Signage and Advertisement Agency
- 15LSLGA: public notice on High Court judgments (25 July 2026)
- 16LSLGA: list of illegal gaming companies
- 17Daily Post - Enugu Govt shuts down Bet9ja operations
- 18Business Day - ARCON, state gaming regulators sign MoU
- 19Supreme Court of Nigeria, SC/1/2008, 22 November 2024
- 20LSLGA: FSGRN statement on the Supreme Court judgment and the Universal Reciprocity License regime
- 21Aluko & Oyebode - Nigeria: Supreme Court Ruling on National Lottery Act
- 22FSGRN / LSLGA: requirements for an online sports betting licence (PDF)
- 23LSLGA / FSGRN: online sports betting licence requirements (cash-flow wording)
- 24THISDAY, 11 September 2025: FSGRN stakeholder engagement, fee and GGR announcement
- 25LSLGA: gaming categories
- 26ARCON: home page
- 27Nairametrics, 21 February 2026: Lagos enforces 5% withholding tax on gaming payouts
- 28Nigeria Tax Act 2025 (Act No. 7 of 2025)
- 29Deduction of Tax at Source (Withholding) Regulations 2024, gazetted text (third-party copy)
- 30LSLGA: FSGRN meeting statement on the Universal Reciprocity Licence regime
- 31NLRC: functions of the Commission (archived copy of 29 May 2024)
- 32PwC - Supreme Court Verdict on the National Lottery Act
- 33FCT Lottery Regulatory Office (FCT-LRO): licensing and permit categories
- 34FSGRN: member states
The 10 documents this page relies on most
- Lagos 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 2021Law
- Expert review: Kense Patrusm, written review of the Nigeria report, 12 October 2026Regulator
- FSGRN / LSLGA: Requirements for online sports betting licence (PDF)Regulator
- LSLGA: Official public notice to licensed operators, B2B providers and financial partners (20 July 2026)Regulator
- LSLGA: List of licenced operators in Lagos (register)Regulator
- EFCC (AML, CFT and CPF for DNFBPs and Other Related Matters) Regulations, 2024 (S.I. No. 39, Official Gazette No. 102, 17 June 2024)Law
- Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, 26 June 2025Law
- Money Laundering (Prevention and Prohibition) Act, 2022 (Act No. 14 of 2022)Law
- LSLGA: Business-to-Business Licence requirements (PDF, ref. LSLGA/B2B/0522/001, May 2022)Regulator
- NLRC (National Lottery Regulatory Commission): Sports Betting Permit pageRegulator
Also cited on this page
73 documents in all. Request the full research report for every source, answer by answer.
Looking for the player guide?
For consumer-facing information about gambling in Nigeria (tax on winnings, where to play legally, self-exclusion options), see the Nigeria player guide.
Disclaimer. This page reflects the law as we understood it on 30 Oct 2026. Rules change: always check the current position with Lagos State Lotteries and Gaming Authority (LSLGA). We are not a legal adviser.