Africa
Nigeria
National Lottery Regulatory Commission (NLRC) at federal/FCT level; since a Nov 2024 Supreme Court ruling, licensing power sits with individual state gaming authorities (e.g. Lagos State Lotteries and Gaming Authority) coordinated via the Federation of State Gaming Regulators of Nigeria (FSGRN)
Regulations & Licensing
Casino
RegulatedOnline Casino
MixedBetting
RegulatedOnline Betting
RegulatedLottery
RegulatedBingo
RegulatedKey Legislation
- National Lottery Act 2005 — establishes the NLRC (now limited to the Federal Capital Territory)
- Lagos State Lotteries and Gaming Authority Law 2021 — establishes the LSLGA as sole gaming regulator in Lagos State
- Supreme Court ruling of 22 November 2024 — confirms lotteries, betting and gaming are a residual (state) legislative matter
- Federation of State Gaming Regulators of Nigeria (FSGRN) Subnational Reciprocity Licensing Framework — Universal Reciprocity Certificate (URC), effective 2025/2026
Online Gambling
Allowed
- Online sports betting through operators licensed by a state gaming authority (or under the Universal Reciprocity Certificate)
- Online lottery ticket sales through licensed lottery operators
- Online bingo through licensed operators
Prohibited
- Offering any online gambling product without a state (or FCT) gaming licence
- Operators accepting wagers from persons under 18
- Unlicensed offshore betting/casino sites soliciting Nigerian players
Taxation
State licensing/renewal feesSet per state; illustrative annual licence fee around ₦100 million per category from 1 Jan 2026
Gaming/gambling turnover or GGR levyFlat 11% on gross gaming revenue reported by some state regulators
Federal excise duty on gaming services5% excise duty introduced January 2025, applicable irrespective of which state issued the licence
License validity: Annual, renewable with each state (or FCT) gaming authority; Universal Reciprocity Certificate extends a home-state licence to other FSGRN member states
Land-Based Gambling
Allowed
- Land-based casino gaming at licensed venues (e.g. Federal Palace Hotel casino, Lagos)
- Retail sports betting/bookmaking shops licensed by a state gaming authority
- Retail lottery, pools and bingo halls under state licence
- Licensed gaming machines and slot halls
Prohibited
- Operating any casino, betting shop or gaming venue without a state gaming licence
- Admitting or accepting wagers from persons under 18
- Unlicensed street/informal gambling operations
Taxation
State licensing/renewal feesSet per state; illustrative annual licence fee around ₦100 million per category from 1 Jan 2026
Gaming/gambling turnover or GGR levyFlat 11% on gross gaming revenue reported by some state regulators
Federal excise duty on gaming services5% excise duty introduced January 2025
Regulation data is editorial and for information only — not legal advice.
