Who regulates online gambling in Nigeria?

The states. Since the Supreme Court judgment of 22 November 2024 in SC/1/2008 there is no national gambling regulator. Lagos licenses through the Lagos State Lotteries and Gaming Authority, the Federal Capital Territory through the FCT Lottery Regulatory Office, and the Federation of State Gaming Regulators of Nigeria coordinates the state regulators.

Does one licence cover the whole of Nigeria?

No. There is no national licence. Lagos says an operator serving people in Lagos must hold a Lagos licence and that a national licence is not enough; the FCT requires its own licence for Abuja. The FSGRN runs a reciprocity scheme among its member states, but the registers remain separate.

What does it cost to apply for an online sports betting licence?

The 2026 FSGRN requirements set a non-refundable application fee of ₦5 million, minimum share capital of ₦30 million and a ₦100 million bank guarantee or surety bond, with platform certification by Global Lab Limited. The licence fee itself is not stated in the published requirements. Lagos licences run for one year.

How are betting operators taxed?

From 1 January 2026 their profits are taxed as company income under the Nigeria Tax Act 2025 at 30%, after deducting winnings paid and levies paid to regulators. States add their own levies; in Lagos, casinos pay a Good Causes Levy of 5% of gross gaming revenue and remote operators pay Good Causes Money on revenue from Lagos customers.

Is Stake licensed in Nigeria?

No. Medium Rara NV, trading as Stake.com, is on the Lagos list of illegal gaming companies, updated on 10 September 2026, together with 43 other operators including bet365.

What is the minimum gambling age?

18. In Lagos, wagers and winnings of underage players are void, their accounts must be closed and stakes returned.

Sovereign state

Africa

ISO NG

Nigeria: gambling regulation and licensing

Federal Republic of Nigeria

Online sports bettingRegulated
Online casinoRegulated
iLotteryRegulated
Prediction marketsRegulated
Land-based (reference)Regulated

Regulator: No national gambling regulator (state competence)
Headline tax: Not yet verified
Licence required: Yes
Last verified: 23 Sept 2026

Summary

Nigeria has no national gambling regulator. On 22 November 2024 the Supreme Court, in Attorney General of Lagos State and Others v Attorney General of the Federation and Others (SC/1/2008), unanimously declared that lottery is a matter for the states, ordered the National Lottery Act 2005 nullified and confined the National Assembly's power over lottery to the Federal Capital Territory. Each state now licenses gambling under its own law. Lagos regulates through the Lagos State Lotteries and Gaming Authority under Law No. 7 of 2021, which covers online sports betting, online casino, public online lottery, casinos, pools and remote gaming, and reaches any operator taking bets from Lagos residents wherever it is based. Its register has 68 entries in the online sports betting and online casino table, including Bet9ja, SportyBet, BetKing, Betway and 1xBet. In Abuja the FCT Lottery Regulatory Office licenses lottery, sports betting, casino and interactive gaming. The Federation of State Gaming Regulators of Nigeria, chaired by the head of the Lagos authority, runs a reciprocity scheme and publishes the application terms: a ₦5 million application fee, ₦30 million share capital, a ₦100 million bank guarantee and platform certification by Global Lab. Operators pay state levies, such as the Lagos Good Causes Levy, and since 1 January 2026 federal company income tax at 30% under the Nigeria Tax Act 2025, after deducting winnings and regulatory levies. A federal Central Gaming Bill that would have re-centralised online gaming was refused presidential assent. Enforcement is tightening: Lagos courts upheld the regulator's reach over remote operators in 2026, and its illegal operators list, last updated in September 2026, names Stake.com among 44 unlicensed operators.

Common pitfalls

Treating a licence from the former National Lottery Regulatory Commission, or a so-called remote gaming licence, as valid nationally: Lagos says such documents have no legal backing. Assuming one state or national licence covers Lagos customers: Lagos requires its own licence and its courts have backed that against online operators. Relying on older GLI or BMM certificates: the 2026 requirements name Global Lab and legacy certificates must be brought into the new framework. Reading the Lagos register without checking expiry dates, several of which have passed.

Key facts

Regulator: No national gambling regulator (state competence)
Regulator type: Sub-national body
Headline tax: Not yet verified
Licence required: Yes
Minimum age: 18+
Tax base: Two layers. Federal: from 1 January 2026 the income of a lottery and gaming business is taxed as company profits under the Nigeria Tax Act 2025 (s.62), after deducting winnings and prizes paid, agency commission and levies paid to federal or state regulators, at 30% (0% for a small company; the Act allows the rate to be cut to 25% by presidential order, s.56). State: each state sets its own levies. In Lagos the Authority stipulates levies by category (Law 2021 s.71); casino licensees pay a Good Causes Levy of 5% of gross gaming revenue, remote providers pay Good Causes Money on revenue from Lagos customers at the rate set for their category, and pools licensees pay ₦150,000 a month. No single national GGR rate exists.
Capital: Abuja
Currency: NGN
Official languages: English

Legal framework

Primary statutes

Lagos State Lotteries and Gaming Authority Law 2021 (Law No. 7 of 2021)
Year
2021
In force
Yes
Summary
Assented on 19 April 2021 and in force that day (s.109). Establishes the Authority, requires a licence for any gaming activity in the state (s.33(3)), sets licensing conditions including a ₦20 million minimum share capital and a 15% local shareholder or a ₦50 million bank guarantee (s.35), empowers the Authority to set levies (s.71), creates the Good Causes Fund (ss.25 and 26), and sets offences for unlicensed gaming, participation, unlawful advertising and underage play (ss.86, 94 and 95). Schedules contain the Casino and Gaming, Responsible Gaming, Online and Retail Gaming and Remote Gaming Regulations 2021.
Nigeria Tax Act, 2025
Year
2025
In force
Yes
Summary
Federal tax consolidation in force from 1 January 2026. Section 62 taxes the income of a lottery and gaming business under the Act, allowing deductions for winnings paid, agency commission and levies paid to federal or state regulators; s.56 sets company income tax at 30% (0% for a small company); s.195 repeals the federal Casino Act; s.196(8) deletes ss.35A to 35C of the National Lottery Act 2005.
National Lottery Act 2005 (Cap. N145, Laws of the Federation of Nigeria)
Year
2005
Summary
The federal statute that created the National Lottery Regulatory Commission. In Attorney General of Lagos State and Others v Attorney General of the Federation and Others (SC/1/2008) the Supreme Court declared it inconsistent with the Constitution and ordered it nullified in its entirety (order 8), while declaring that the National Assembly's power over lottery is limited to the Federal Capital Territory (declaration 5). The Nigeria Tax Act 2025 later amended it. inForce is left null because the order nullifies the Act while federal competence for the FCT survives.

Secondary instruments

Remote Gaming Regulations 2021 (Lagos)
Year
2021
In force
Yes
Summary
A remote provider contracting with Lagos customers, wherever it is based, must register with the Authority 31 days before taking them, hold a licence and pay Good Causes Money on its revenue from them; failure to register carries a minimum ₦10 million fine or up to three years. A Lagos customer includes anyone resident in the state or giving a Lagos address.
Responsible Gaming Regulations 2021 (Lagos)
Year
2021
In force
Yes
Summary
Minimum age 18, reporting of cash transactions over US$1,000, operator self-exclusion of 90 days to life, responsible gaming signage and training, and the advertising code.
Casino and Gaming Regulations 2021 (Lagos)
Year
2021
In force
Yes
Summary
Casino licensing, a Good Causes Levy of 5% of gross gaming revenue paid monthly with a return by the 14th, and penalties for late renewal fees.
FSGRN requirements for online sports betting and public online lottery licences (2026)
Year
2026
In force
Yes
Summary
Application documents published by the Federation of State Gaming Regulators: ₦5 million application fee, ₦30 million minimum share capital, ₦100 million bank guarantee or surety bond, SCUML registration and platform certification by Global Lab Limited.

Key amendments

1 Jan 2026The Nigeria Tax Act 2025 comes into force: lottery and gaming profits are taxed as ordinary company income, the federal Casino Act is repealed and ss.35A to 35C of the National Lottery Act are deleted.

Pending legislation

Central Gaming Bill (HB.2062)
Stage
Passed by the House of Representatives and awaiting Senate concurrence in October 2025, when the Lagos Attorney General urged the Senate to decline; the President declined assent, as reported by the Lagos authority on 26 January 2026. No revived federal bill was found.
What it changes
Would have repealed the National Lottery Act and regulated online and remote gaming nationwide through a federal remote gaming licence. Lagos State and the state regulators opposed it as contrary to the Supreme Court judgment.

Case law

Attorney General of Lagos State and Others v Attorney General of the Federation and Others (SC/1/2008)
22 Nov 2024
Unanimous judgment of seven justices, lead judgment by Mohammed Baba Idris JSC, on a suit by Lagos and 21 other states. The court declared that lottery is not on the Exclusive Legislative List, that states have power to regulate lottery to the exclusion of the federal government, and that the National Assembly's power is limited to the Federal Capital Territory; it declared the National Lottery Act inconsistent with the Constitution, ordered it nullified in its entirety and restrained the federal government from enforcing it in the plaintiff states.
Lagos State Lotteries and Gaming Authority v Zegaming Nigeria Limited (LD/5131CMW/2024), Africa Betting Company Nigeria Ltd (LD/5129CMW/2024) and Mozzartbet Services Limited (LD/718CM/2024), High Court of Lagos State
Decided in 2026 and published by the Authority on 25 July 2026. The court held that operators serving Lagos residents, including online and remote operators with servers or offices elsewhere, must hold a Lagos licence and pay its levies; it declared the unlicensed operations unlawful, ordered registration and payment of back levies, granted perpetual injunctions and fined Mozzartbet ₦500,000.

Licensing

Licence required: Yes
Application window: Not yet verified
Local establishment required: Yes
Local server required: Not yet verified
Typical time to licence: At least 15 working days of FSGRN due diligence once the application is complete; the FCT-LRO quotes 10 to 21 working days.
Bank guarantee or bond: The 2026 FSGRN requirements ask for a ₦100 million bank guarantee or surety bond and ₦30 million minimum share capital. The Lagos Law 2021 s.35 sets ₦20 million share capital "or as may be directed by the Authority" and a 15% Nigerian shareholder or, instead, a ₦50 million guarantee; the Authority's gaming categories page states the alternative guarantee as ₦100 million.
Testing labs accepted: Global Lab Limited
Notable licensees: Bet9ja (KC Gaming Networks Limited), SportyBet (Marawin Limited in Lagos; Sporty Internet Limited in the FCT), BetKing (SV Gaming Limited), Betway (Digi Bay Limited), 1xBet (Beauforbet Nigeria Limited), Betano (Kaizen Gaming Limited), Football.com (Football Internet Limited)
Certification requirements: The FSGRN requirements (2026) require the platform to be tested and certified by Global Lab Limited, plus ISO 9001:2015 certificates for technical partners, due diligence on them and signed service level agreements. In July 2026 Lagos announced a six-month homologation transition: legacy certificates from non-authorised labs must be brought into the new framework, and uncertified systems will be disconnected and their licences revoked at the end. The Authority describes Global Lab as one of its accredited laboratories.
Barriers to entry: There is no national licence. Each state claims jurisdiction over its own residents: Lagos requires its own licence for any operator serving people in Lagos, says a national licence is not enough, and treats "remote gaming licences" from the former federal commission as having no legal backing. The FSGRN reciprocity scheme is meant to reduce duplication among member states, but the Lagos, FCT and other registers remain separate. Applicants need a Nigerian company registered with the Corporate Affairs Commission, SCUML registration, three years of directors' tax clearance and a five-year financial plan.

Licence types

Online sports betting licence (Lagos, applied for through the FSGRN)
Scope
Acceptance of bets on sporting outcomes online and through lock-up shops; kiosks and mobile vendors are not allowed. Operators adding online casino games need separate technical approval.
Term
One year, renewable annually
Application fee
NGN 5,000,000 as of 23 Sept 2026
Fee basis
Non-refundable application fee of ₦5 million. The licence and renewal fees are not stated in the published requirements.
Renewal terms
Renewable annually; the licensee may apply for renewal before expiry, subject to meeting the licence conditions and paying the renewal fee (Law 2021 s.43).
Public online lottery licence (Lagos, applied for through the FSGRN)
Scope
Number draws for prizes, restricted to the internet, POS terminals and mobile.
Term
Five years, renewable on or before expiry
Application fee
NGN 5,000,000 as of 23 Sept 2026
Fee basis
Non-refundable application fee of ₦5 million; licence fee not stated in the published requirements.
Online casino licence (Lagos)
Scope
Internet versions of casino games such as slots and table games. The register shows most online operators holding a combined online sports betting and online casino licence.
Casino licence (Lagos): hotel, hotel-premise and stand-alone categories
Scope
Land-based casino gaming. The Casino and Gaming Regulations 2021 and the Authority's casino page set three categories: A (hotel casino), B (hotel premise casino) and C (stand-alone casino); the register labels its stand-alone licensees Category B.
Term
One year
Renewal terms
May be renewed before or on expiry. The renewal fee is due before the licence anniversary; late payment attracts a penalty of 5% of the renewal fee per day, capped at twice the fee (Casino and Gaming Regulations 2021 reg. 10).
FCT gaming licences and permits
Scope
Retail and online lottery, fixed-odds and pari-mutuel lottery, sports betting, casino gaming, interactive and telco gaming, charity raffles and sales promotions inside the Federal Capital Territory. Sports betting systems must connect to the FCT-LRO central monitoring system.
Renewal terms
Renewal requests at least 30 days before expiry, with updated compliance reports and renewal fees.

Taxation

Headline GGR tax: Not yet verified
Effective date: 1 Jan 2026
Corporate tax: 30%
Player winnings tax: Prizes and winnings are income chargeable to tax under s.4(1)(h) of the Nigeria Tax Act 2025. The withholding rate on winnings reported in earlier versions of this record was not confirmed from a primary text in this review.
VAT treatment: Unresolved on the text. The printing of the Nigeria Tax Act 2025 published by the Tax Appeal Tribunal exempts "money, stakes or securities" from VAT (s.185(1)(m)) and defines a stake as the amount waged on a game; another government-hosted printing of the same gazette exempts only "money or securities" (s.186(1)(m)). Check the authenticated gazette before relying on either.
Tax base: Two layers. Federal: from 1 January 2026 the income of a lottery and gaming business is taxed as company profits under the Nigeria Tax Act 2025 (s.62), after deducting winnings and prizes paid, agency commission and levies paid to federal or state regulators, at 30% (0% for a small company; the Act allows the rate to be cut to 25% by presidential order, s.56). State: each state sets its own levies. In Lagos the Authority stipulates levies by category (Law 2021 s.71); casino licensees pay a Good Causes Levy of 5% of gross gaming revenue, remote providers pay Good Causes Money on revenue from Lagos customers at the rate set for their category, and pools licensees pay ₦150,000 a month. No single national GGR rate exists.

Earmarked levies

Lagos Good Causes Levy (casino): 5% of gross gaming revenue, monthly (Lagos Good Causes Fund, distributed to infrastructure, environment, health and social security, education, sport, security and other approved causes (Law 2021 ss.25 and 26))
Lagos Good Causes Money (remote gaming): Rate set by the Authority for each licence category, on revenue from Lagos customers (Lagos Good Causes Fund)
Lagos pools betting Good Causes Levy: ₦150,000 a month plus a ₦1 million annual registration fee (Lagos Good Causes Fund)

Compliance

Minimum age: 18+
National self-exclusion: SafePlay, the Lagos State Lotteries and Gaming Authority self-exclusion tool announced in July 2025 for integration across Lagos-licensed platforms (not national)
AML regime: Applicants must be registered with the Special Control Unit against Money Laundering (SCUML) and submit AML/CFT documentation. Lagos licensees must report cash or currency transactions above US$1,000 or its naira equivalent and keep those records for five years.
AML supervisor: Special Control Unit against Money Laundering (SCUML), with the state regulator
Deposit limits: Lagos operators must encourage customers to set deposit or staking limits that take effect immediately, and may lift them only after a cooling-off period (Law 2021 s.81(f)).
Session limits: Lagos operators must offer self-exclusion for an irrevocable period of 90 days to life, with at least 14 days before reinstatement, and stop marketing to self-excluded persons (Responsible Gaming Regulations reg. 5).
Source of funds thresholds: Cash or currency transactions over US$1,000 or the naira equivalent must be reported (Lagos Responsible Gaming Regulations 2021, reg. 2).
Central monitoring system: In the FCT, sports betting and other online systems must be integrated with the FCT-LRO Central Monitoring System for real-time transaction data.
KYC requirements: Lagos operators must close the account of anyone under 18, return stakes and refuse winnings to underage or vulnerable players, and keep records of customers. In the FCT, sports betting platforms must meet KYC, AML/CFT and data protection rules.
Stake limits: Not yet verified
Mandatory player messaging: Lagos licensees must display underage warnings on premises and platforms, give information on risks, rules, pay-outs and where to get help, and show customers their play history and account details (Law 2021 s.81; Responsible Gaming Regulations reg. 6).
Reporting obligations: Lagos licensees file monthly returns and pay levies monthly (Law 2021 s.71(2)); casino licensees by the 14th of the following month. Details of self-excluded persons go to the Authority in the monthly reports.

Advertising

Advertising permitted: Yes
Affiliate rules: Affiliates must post underage warnings and be trained in responsible gaming like licensees' staff (Responsible Gaming Regulations regs. 6(1) and 6(4)).
Celebrity and influencer rules: No endorsements by well-known personalities or celebrities suggesting that gaming contributed to their success (Lagos Responsible Gaming Regulations reg. 7(1)(l)).
Mandatory warnings: Lagos: gaming must be stated to be "not for persons under the age of eighteen (18)", and a responsible gaming symbol or message must stay on screen or flash for at least 10% of a television advert, be announced at the end of a radio advert and be clearly visible in print and online (Responsible Gaming Regulations reg. 7(3) and (4)).
Penalties for breach: Unlawful advertising in Lagos: a fine of up to ₦5 million or up to three years in custody, or both (s.94(4)). Failing to withdraw an advert declared obnoxious: ₦500,000 for each day of default (s.54(4)).

Restrictions

Only licensed or authorised gaming may be advertised in Lagos, including remotely (Law 2021 s.94(1)); an unlicensed person may not advertise gaming at all (s.33(3)).
No advertising that is false or misleading, aimed at underage or vulnerable people, or placed in or near schools and cyber cafés (s.94(2)).
No suggesting that betting is a financial investment, a route to social acceptance or financial success, or an escape from personal problems (Responsible Gaming Regulations reg. 7).
No showing underage people gaming, no appeal to youth culture, and no claim that skill affects pure games of chance.
The Authority may declare an advertisement obnoxious and order its withdrawal (s.54).
In the FCT, advertising must promote responsible gaming and avoid underage appeal, and the FCT-LRO vets gaming advertisements against its code of practice.

Enforcement

ISP blocking: Not yet verified
DNS blocking: Not yet verified
Payment blocking: Not yet verified
App store takedowns: Not yet verified
Blocklist size: 44 (as of 10 Sept 2026)
Administrative penalties: Lagos: suspension or revocation of licence, recovery of back levies, a daily penalty of up to ₦500,000 for failing to record revenue, and, on conviction, fines of ₦100,000 to ₦1 million for customer protection breaches alongside administrative action (Law 2021 ss.93 and 98).
Criminal penalties: Lagos: operating unlicensed gaming carries up to three years in custody or a minimum fine of ₦5 million, or both (s.86(2)); remote providers that fail to register face a minimum ₦10 million fine or up to three years (Remote Gaming Regulations reg. 5(3)). Cases go to the Special Offences Court or the State High Court (s.85).
Operator liability: Lagos treats acceptance of wagers from its residents as founding jurisdiction, whatever the location of the operator's servers or offices, and has obtained High Court injunctions and back-levy orders against unlicensed online operators.
Player liability: In Lagos, taking part in gaming other than as authorised by the Law is an offence carrying a fine of up to ₦5 million or up to three years in custody (s.86(3)).

Notable actions

Medium Rara NV (Stake.com)10 Sept 2026
Named on the Lagos list of illegal gaming companies, updated on 10 September 2026, for operating in Lagos without a licence under s.33(3) of the Law
Mozzartbet Services Limited25 Jul 2026
Lagos High Court upheld jurisdiction over its online operations accessible in Lagos and declared them illegal (LD/718CM/2024)
Fine: NGN 500,000 as of 25 Jul 2026
Zegaming Nigeria Limited and Africa Betting Company Nigeria Ltd25 Jul 2026
Lagos High Court declared their unlicensed operations unlawful, ordered registration, financial disclosure and payment of back levies, and granted perpetual injunctions
bet365 Group Limited and 42 other operators10 Sept 2026
Also named on the Lagos illegal operators list

Timeline

30 Mar 2005
The National Assembly enacts the National Lottery Act
19 Apr 2021
The Lagos State Lotteries and Gaming Authority Law 2021 is assented to and comes into force
22 Nov 2024
Supreme Court decides SC/1/2008: lottery is a state matter and the National Lottery Act is nullified
28 Nov 2024
State regulators meet and announce the reciprocity licence regime from 1 December 2024
26 Jun 2025
The Nigeria Tax Act 2025 is published in the Official Gazette
31 Jul 2025
Lagos announces SafePlay, a self-exclusion tool for all licensed platforms
15 Oct 2025
The Lagos Attorney General urges the Senate to reject the Central Gaming Bill (HB.2062)
1 Jan 2026
The Nigeria Tax Act 2025 comes into force, taxing gaming profits as company income
26 Jan 2026
The Lagos authority reports that the President has declined assent to the Central Gaming Bill
20 Jul 2026
Lagos accredits Global Lab and announces a six-month homologation transition for all systems
25 Jul 2026
Lagos publishes High Court judgments against three unlicensed operators
10 Sept 2026
Lagos updates its illegal operators list, which names 44 operators including Stake.com

Outlook

Lagos announced a six-month homologation transition in July 2026, at the end of which uncertified platforms are to be disconnected and their licences revoked. Watch how the Authority enforces its illegal operators list, last updated in September 2026, which names Stake.com and 43 other unlicensed operators, and whether it pursues further High Court actions like the 2026 cases against Mozzartbet, Zegaming and Africa Betting Company. At federal level the Central Gaming Bill failed for want of assent; any new federal attempt would have to contend with the Supreme Court judgment. On tax, the two printings of the Nigeria Tax Act 2025 differ on whether stakes are exempt from VAT, which matters for gaming operators until the authoritative text is settled.

Frequently asked questions

Who regulates online gambling in Nigeria?: The states. Since the Supreme Court judgment of 22 November 2024 in SC/1/2008 there is no national gambling regulator. Lagos licenses through the Lagos State Lotteries and Gaming Authority, the Federal Capital Territory through the FCT Lottery Regulatory Office, and the Federation of State Gaming Regulators of Nigeria coordinates the state regulators.
Does one licence cover the whole of Nigeria?: No. There is no national licence. Lagos says an operator serving people in Lagos must hold a Lagos licence and that a national licence is not enough; the FCT requires its own licence for Abuja. The FSGRN runs a reciprocity scheme among its member states, but the registers remain separate.
What does it cost to apply for an online sports betting licence?: The 2026 FSGRN requirements set a non-refundable application fee of ₦5 million, minimum share capital of ₦30 million and a ₦100 million bank guarantee or surety bond, with platform certification by Global Lab Limited. The licence fee itself is not stated in the published requirements. Lagos licences run for one year.
How are betting operators taxed?: From 1 January 2026 their profits are taxed as company income under the Nigeria Tax Act 2025 at 30%, after deducting winnings paid and levies paid to regulators. States add their own levies; in Lagos, casinos pay a Good Causes Levy of 5% of gross gaming revenue and remote operators pay Good Causes Money on revenue from Lagos customers.
Is Stake licensed in Nigeria?: No. Medium Rara NV, trading as Stake.com, is on the Lagos list of illegal gaming companies, updated on 10 September 2026, together with 43 other operators including bet365.
What is the minimum gambling age?: 18. In Lagos, wagers and winnings of underage players are void, their accounts must be closed and stakes returned.

iGT coverage of Nigeria

Tax Reform Triumph As Nigeria Abolishes VAT On Gambling Stakes

Regulatory

22 Jan 2026

Tax Reform Triumph As Nigeria Abolishes VAT On Gambling Stakes

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.

Sources

Attorney General of Lagos State and Others v Attorney General of the Federation and Others, SC/1/2008, judgment of 22 November 2024 (certified true copy)
Supreme Court of Nigeria (certified true copy published by the Lagos State Lotteries and Gaming Authority)
Tier 1Accessed 23 Sept 2026Published 22 Nov 2024
Lagos State Lotteries and Gaming Authority Law 2021 (Law No. 7 of 2021), with the Casino and Gaming, Responsible Gaming, Online and Retail Gaming and Remote Gaming Regulations 2021
Lagos State of Nigeria Official Gazette Extraordinary No. 14, Vol. 54
Tier 1Accessed 23 Sept 2026Published 27 Apr 2021
Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Vol. 112, pages A387 to A596
Federal Republic of Nigeria Official Gazette, as published by the Tax Appeal Tribunal
This printing of the gazette exempts "money, stakes or securities" from VAT in s.185(1)(m) and defines a stake as the amount waged on a game. Another government-hosted printing of the same gazette number (source ng-nta-2025-alt, pages A385 to A597) numbers the provision s.186(1)(m) and exempts only "money or securities", with no reference to stakes. The two printings are not reconciled here.
Tier 1Accessed 23 Sept 2026Published 26 Jun 2025
Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Vol. 112, pages A385 to A597
Federal Republic of Nigeria Official Gazette, as published by the Gombe State Internal Revenue Service
Tier 1Accessed 23 Sept 2026Published 26 Jun 2025
Lagos State Lotteries and Gaming Authority
Lagos State Lotteries and Gaming Authority
Tier 1Accessed 23 Sept 2026
List of licensed operators in Lagos (updated 15 September 2026)
Lagos State Lotteries and Gaming Authority
Tier 1Accessed 23 Sept 2026
List of illegal gaming companies in Lagos State (updated 10 September 2026)
Lagos State Lotteries and Gaming Authority
Tier 1Accessed 23 Sept 2026
Check if a gaming operator is licensed in Lagos
Lagos State Lotteries and Gaming Authority
Tier 1Accessed 23 Sept 2026Published 11 Sept 2026
Gaming categories and licensing requirements
Lagos State Lotteries and Gaming Authority
Tier 1Accessed 23 Sept 2026
Licensing categories and compliance in Lagos State
Lagos State Lotteries and Gaming Authority
Tier 1Accessed 23 Sept 2026Published 17 Sept 2025
Online sports betting licence
Lagos State Lotteries and Gaming Authority
Tier 1Accessed 23 Sept 2026
Public online lottery licence
Lagos State Lotteries and Gaming Authority
Tier 1Accessed 23 Sept 2026
Casino licence
Lagos State Lotteries and Gaming Authority
Tier 1Accessed 23 Sept 2026
Requirements for online sports betting licence
Federation of State Gaming Regulators of Nigeria (published by the Lagos State Lotteries and Gaming Authority)
Tier 1Accessed 23 Sept 2026
Requirements for public online lottery licence
Federation of State Gaming Regulators of Nigeria (published by the Lagos State Lotteries and Gaming Authority)
Tier 1Accessed 23 Sept 2026
Member states
Federation of State Gaming Regulators of Nigeria
The website lists 21 member states. The Federation said 24 member states were represented at its meeting of 28 November 2024 (source ng-lslga-fsgrn). The website list is recorded as current.
Tier 1Accessed 23 Sept 2026
Federation of State Gaming Regulators of Nigeria (FSGRN) meets to discuss Supreme Court judgment affirming state jurisdiction over gaming regulation
Lagos State Lotteries and Gaming Authority
Tier 1Accessed 23 Sept 2026Published 3 Dec 2024
Lagos State Lotteries and Gaming Authority clarifies misconceptions on remote gaming licences in Nigeria
Lagos State Lotteries and Gaming Authority
Tier 1Accessed 23 Sept 2026Published 13 Dec 2024
Press release: Lagos Attorney General cautions lawmakers, Central Gaming Bill violates Supreme Court judgment
Lagos State Lotteries and Gaming Authority
The release dates the Supreme Court judgment to 13 October 2024. The certified true copy of the judgment (source ng-sc-judgment) is dated 22 November 2024, which is recorded.
Tier 1Accessed 23 Sept 2026Published 30 Oct 2025
The Central Gaming Bill: President Tinubu's decision to decline assent to the bill is in order
Lagos State Lotteries and Gaming Authority
Tier 1Accessed 23 Sept 2026Published 26 Jan 2026
Official public notice to all licensed gaming operators, B2B providers and financial partners
Lagos State Lotteries and Gaming Authority
Tier 1Accessed 23 Sept 2026Published 20 Jul 2026
Public notice: High Court judgments reaffirm statutory mandate
Lagos State Lotteries and Gaming Authority
Tier 1Accessed 23 Sept 2026Published 25 Jul 2026
Lagos to launch SafePlay
Lagos State Lotteries and Gaming Authority
Tier 1Accessed 23 Sept 2026Published 31 Jul 2025
About us
FCT Lottery Regulatory Office (Federal Capital Territory Administration)
Tier 1Accessed 23 Sept 2026
Gaming licence and permit categories
FCT Lottery Regulatory Office (Federal Capital Territory Administration)
Tier 1Accessed 23 Sept 2026
Approved operators
FCT Lottery Regulatory Office (Federal Capital Territory Administration)
Tier 1Accessed 23 Sept 2026
Frequently asked questions
FCT Lottery Regulatory Office (Federal Capital Territory Administration)
Tier 1Accessed 23 Sept 2026
Gaming guidelines and policies
FCT Lottery Regulatory Office (Federal Capital Territory Administration)
Tier 1Accessed 23 Sept 2026