Nigeria: betting facts (2026)
Betting in Nigeria is licensed by the state regulators: the Lagos State Lotteries and Gaming Authority (LSLGA) and the FCT Lottery Regulation Office (LRO).
Nigeria has no single national list. The Supreme Court judgment of November 2024 nullified the National Lottery Act and left gaming regulation to the states; the federal NLRC publishes no operator list. We show the two state lists that are public, Lagos (LSLGA) and the Federal Capital Territory (LRO). A licence in one state does not by itself cover the others.
- Licensed betting companies
223 licensees, 119 online
Minimum age
Minimum age: 18. The LSLGA states that persons under 18 must not take part in any betting, gambling or lottery activity, and licensees may not let underage persons play (LSLGA Law 2021).
Tax on winnings
5% withholding tax on winnings paid to players, under the federal Deduction of Tax at Source (Withholding) Regulations 2024, in force since 1 January 2025 (EY). In Lagos, the LSLGA announced in February 2026 a 5% withholding on net winnings on Lagos-licensed platforms, remitted to the Lagos State Internal Revenue Service; this is reported by the national and trade press and we have not found the notice text on lslga.org. Whether a Lagos player sees both deductions on one payout is not confirmed.