Federal Republic of Nigeria
Nigeria is the clearest live example anywhere of gambling competence moving from a federal government to its states. On 22 November 2024 the Supreme Court decided SC/1/2008 and struck down the National Lottery Act 2005 outside the Federal Capital Territory, holding that lottery is not trade and commerce and so is a residual matter for state Houses of Assembly. The National Lottery Regulatory Commission lost its national jurisdiction overnight. Licensing now runs through state regulators, above all the Lagos State Lotteries and Gaming Authority, which issues separate Online Sports Betting, Online Casino and Public Online Lottery licences on one-year terms, and through the FCT Lottery Regulatory Office inside Abuja. The National Assembly tried to reverse the position with the Central Gaming Bill 2025, which passed both chambers but was not assented to. For operators this converts one national licence into a state-by-state compliance problem, with Lagos as the commercially decisive jurisdiction. The failure of the Central Gaming Bill to secure assent means the fragmented position is the settled one rather than a transitional phase awaiting federal repair.
Lagos State Lotteries and Gaming Authority Law
National Lottery Act 2005
Central Gaming Bill 2025
Attorney-General of Lagos State and Others v Attorney-General of the Federation and Others (SC/1/2008)
22 Nov 2024
Unanimous judgment of a seven-member panel. The court held that lottery and gaming are neither on the Exclusive Legislative List nor incidental or supplementary to any item on it, that lottery is not trade and commerce under Item 62, and that regulation is therefore a residual matter for the states under section 4(6) of the Constitution. The National Lottery Act 2005 was struck down outside the Federal Capital Territory and the National Lottery Regulatory Commission lost its national jurisdiction. This is the single most important fact about the Nigerian market and it is barely three years old.
Online Sports Betting licence (Lagos State Lotteries and Gaming Authority)
Online Casino licence (Lagos State Lotteries and Gaming Authority)
Public Online Lottery licence (Lagos State Lotteries and Gaming Authority)
FCT licences (FCT Lottery Regulatory Office)
The open question is whether one state licence reaches players in another state. The Federation of State Gaming Regulators of Nigeria is building a reciprocity regime to make it so, but IMGL says the point is unresolved, and an operator that assumes nationwide reach from a Lagos licence is taking a legal position, not following settled law. Also watch the fiscal shift: from 1 January 2026 gaming companies moved from a 7 per cent net-proceeds regime to ordinary corporate tax of up to 30 per cent under the Nigeria Tax Act 2025, and the VAT treatment of stakes is being read two different ways.
The "world's largest" online casino has shut its whole site to Irish users and says it will apply for a licence, while the regulator says two prediction markets and a major platform have geo-blocked and deposits are being refunded.
The Belgrade-based group will cease operating under its Malta Gaming Authority licence, close the Mozzart.com brand and its affiliate programme, and put its money into markets where it holds a domestic licence. It is the second European operator in a month to decide that a Maltese licence no longer buys what it used to.
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The Nigerian Tax Act 2025 has officially eliminated VAT on gambling stakes as of 1 January 2026. This landmark legislation aligns Nigeria with international tax standards and provides much-needed clarity for the sports betting and lottery sectors. While stakes are now exempt, operators must still pay tax on service fees and commissions.
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Nigeria's most influential state-level gambling regulator, the Lagos State Lotteries and Gaming Authority (LSLGA), has launched a significant responsible
Lagos State Lotteries and Gaming Authority
Lagos State Lotteries and Gaming Authority
Lagos State Lotteries and Gaming Authority
The regulator dates the reciprocity regime (which it calls the Universal Reciprocity Licence) as fully operational from 1 December 2024. A 2026 practitioner guide instead dates adoption of a Universal Reciprocity Certificate to 7 May 2025. The name and the date both differ between the two accounts.
International Masters of Gaming Law (IMGL Magazine)
Adeola Oyinlade and Co, via Mondaq
Adeola Oyinlade and Co, via Mondaq
EY Global Tax Alerts
EY states that the Nigeria Tax Act 2025 removed the VAT exemption for gaming, so VAT now applies. Other reporting of the same Act says section 185(m) exempts money, stakes and securities from VAT. The two readings are not reconciled here.