Nigeria Gambling Laws: State Regulators, Taxes and Advertising

Nigeria has no single national gambling law. On 22 November 2024 the Supreme Court ruled that lottery and gaming are matters for the states, so the federal National Lottery Act can no longer be enforced inside them. Whether a bet or an operator is legal therefore depends on which state you are in and whether the operator holds that state’s licence. Lagos, Abuja and most southern states allow licensed gambling, while Kano and several other northern states ban it.

This guide covers the national framework, the regulator in each state, the tax rules in force since 2026 and the advertising code. It is for readers aged 18+ and is not legal advice.

Key points

• 22 Nov 2024: a seven-justice Supreme Court panel unanimously gave gaming to the states. The National Lottery Act 2005 and its regulator, the NLRC, can no longer act in the states.
• May 2025: the FCT Lottery Regulatory Office (FCT-LRO) opened, and FSGRN member states launched a shared reciprocity licence.
• Dec 2025: the National Assembly passed a Central Gaming Bill, but the President said he would not sign it. It is not law.
• 1 Jan 2026: the Nigeria Tax Act 2025 took effect. Gaming companies now pay ordinary company income tax.
• Withholding tax on winnings is 5% for residents and 15% for non-residents.
• 1 Apr 2026: a single gaming advertising code from ARCON and the FSGRN took effect.

The Supreme Court ruling: why states regulate

In AG Lagos State & Ors v AG Federation & Ors (SC/1/2008), all seven justices held that lottery and gaming appear on neither the Exclusive nor the Concurrent Legislative List of the Constitution. That makes them residual matters for State Houses of Assembly. The court voided the federal National Lottery Act in the states and issued a perpetual injunction stopping federal agencies from enforcing it there.

Lawyers disagree on whether the Act still applies within the Federal Capital Territory. Some say it is void entirely; others say it survives in the FCT. Either way, the FCT Administration set up its own FCT Lottery Regulatory Office in May 2025. It licenses retail lotteries, sports betting, casinos, and interactive and telco gaming in Abuja, and says licences issued by the old National Lottery Regulatory Commission (NLRC) remain valid until they expire.

Why the Central Gaming Bill died

On 2 December 2025 the National Assembly passed a Central Gaming Bill that would have recentralised regulation. Lagos objected, and on 22 December 2025 ThisDay reported President Tinubu saying gaming is “a residual matter” for the states and that he would not sign the bill. State law therefore still governs.

Regulators and status by state

This table draws on the June 2025 state-regulation tracker from law firm Aluko & Oyebode and on later news reports. Enforcement changes quickly, so check each state’s official notices.

Many state regulators belong to the Federation of State Gaming Regulators of Nigeria (FSGRN). On 7 May 2025 it adopted a Subnational Reciprocity Licensing Framework and a Universal Reciprocity Certificate (URC). The URC covers online sports betting, online casino, online lottery and promotions, but only between member states. Sources put membership at 22, 24 or 25 states; ARCON said 25 in March 2026.

For most Chinese residents, the state that matters is Lagos. Its licensing, blacklist and tax rules are covered in Lagos gambling regulation explained. If your work takes you north, read our Kano city guide for local religious and social norms before you travel.

Taxes: what operators and players pay

Operators

The Nigeria Tax Act 2025 was signed on 26 June 2025 and took effect on 1 January 2026. Gaming companies used to pay a flat 7% on net proceeds. The new Act defines “lottery” and “gaming” for the first time and moves these companies onto ordinary company income tax. States also charge their own licence fees and gaming levies. Published figures conflict, so we do not quote them here. For the wider reform, see our guide to the Nigeria Tax Act 2026.

Players: withholding tax on winnings

Under the Withholding Tax Regulations 2024, winnings from lotteries and gaming are subject to withholding tax at 5% for residents and 15% for non-residents (KPMG, May 2026). Since February 2026, Lagos has directed every licensed operator to deduct 5% automatically at payout and remit it to the Lagos State Internal Revenue Service (LIRS). Players must supply their NIN. Reports say the deduction can be credited against your personal tax. Ask a tax adviser how your residence status is determined.

Advertising rules

The Supreme Court gave gaming to the states, but advertising stays with the federal Advertising Regulatory Council of Nigeria (ARCON). Under an MoU between ARCON and the FSGRN, one set of rules has applied to nationwide gaming adverts on TV, digital, outdoor and other channels since 1 April 2026. Industry reports say adverts need ARCON pre-clearance, must not target under-18s and must carry a responsible-gambling message. Check the official ARCON code for the exact requirements.

What this means for Chinese residents

• Your state’s licence is what counts. Lagos courts have held that an operator taking bets from Lagos residents needs a Lagos licence, even if its servers are elsewhere.
• Offshore sites are risky. Lagos has named Stake.com and others as illegal and asked banks and payment firms to stop serving them, so your funds could be affected.
• Do not get involved in running unregistered platforms. In the November 2024 Jahi case in Abuja, 109 foreigners, including Chinese nationals, were charged over alleged unregistered gambling platforms. The case is ongoing.
• Get your NIN. Foreigners legally resident for two years or more must register for a NIN. For the residence paperwork, see STR and CERPAC residence permits.

To check which operators hold licences, see betting operators in Nigeria, or go back to our gambling in Nigeria hub.

Common misconceptions

• “A national licence works everywhere.” Not any more. Old NLRC licences cannot be enforced in the states; an operator needs your state’s licence or FSGRN reciprocity.
• “If the app downloads and takes deposits, it’s legal.” Not necessarily. Sites Lagos has named illegal may still work; legality depends on the state licence.
• “Foreigners don’t pay tax on winnings.” Wrong. The withholding tax rules set a higher rate (15%) for non-residents, and Lagos operators deduct tax at payout.
• “Anything goes in Abuja.” Abuja is regulated by the FCT-LRO and also requires a licence.

Responsible gambling

Gambling is for adults aged 18+ only. Legal does not mean risk-free, and no method guarantees a win. Set a budget, and if you need help, read our responsible gambling and help resources.

Sources

• https://businessday.ng/news/legal-business/article/regulation-of-lotteries-in-nigeria-review-of-the-supreme-courts-decision-and-its-implications/
• https://www.mondaq.com/nigeria/gaming/1807818/navigating-nigerias-new-gaming-laws-a-2026-regulatory-guide-for-sports-betting-and-casino-operators
• https://aluko-oyebode.com/wp-content/uploads/2025/06/State-Regulation-in-the-Gaming-Sector-June-2025.pdf
• https://www.thisdaylive.com/2025/12/22/tinubu-i-wont-sign-central-gaming-bill-its-exclusively-states-affair/
• https://nannews.ng/fcta-inaugurates-lottery-regulatory-office-invites-applications-from-operators/
• https://www.ripplesnigeria.com/kano-hisbah-bans-sports-betting-reels-out-new-set-of-rules
• https://taxnews.ey.com/news/2025-1388-nigeria-tax-act-2025-has-been-signed-highlights
• https://kpmg.com/ng/en/insights/2026/05/the-tax-gamechanger.html
• https://nairametrics.com/2026/02/21/lagos-enforces-5-withholding-tax-on-gaming-payouts/
• https://launchbaseafrica.com/2026/10/14/the-%E2%82%A6100m-question-facing-lagos-gaming-founders/
• https://thesun.ng/arcon-regulators-align-to-enforce-single-advertising-code-for-gaming-industry/
• https://sbcnews.co.uk/sportsbook/2026/09/10/stake-nigeria-ban/
• https://gamblingmaps.org/regulators/lslga-nigeria
• https://www.gamblinginsider.com/?p=62572
• https://thisdaylive.com/2026/02/19/who-blinks-first-as-enugu-state-takes-on-bet9ja/
• https://www.mondaq.com/nigeria/government-contracts-procurement-ppp/1038136/expatriates-to-obtain-nigerias-national-identity-number-nin

In this section

• Lagos Gambling Law: LSLGA Licences, the Illegal List and the 5% Tax

Facts checked: 2026-10-22 · Niriliya Huaren Editorial Team · How we check facts