Gambling Laws in Nigeria: Legality, Regulators and What Chinese Citizens Should Know

Is gambling legal in Nigeria? In short: yes, but under strict state-level licensing. Sports betting, lotteries, casinos and online gambling are all lawful industries in Nigeria, provided the operator holds a valid licence from the regulator of the state (or the Federal Capital Territory) where it operates; unlicensed operation is illegal. Players must be at least 18, and several northern states that apply Sharia law ban gambling altogether.

On 22 November 2024 Nigeria’s Supreme Court delivered a landmark judgment holding that the federal National Lottery Act 2005 does not apply in the 36 states and returning gambling regulation to the states. That means the rules in Lagos, Abuja and Kano can be completely different. For Chinese citizens who have just arrived in Nigeria to work or do business, the three most important points are: use only platforms licensed in your state, understand the 5% withholding tax on winnings, and know what China’s Criminal Law says about organising cross-border gambling. This page covers regulation only and does not recommend any operator.

Is gambling legal in Nigeria? The legal position

Nigeria has no single nationwide gambling law. Historically, the gaming-houses and lotteries chapter of the Criminal Code, the federal National Lottery Act 2005 and each state’s own laws together formed the framework, creating a “dual regulation” problem between the federal government and the states. Lagos State took the issue to court as far back as 2008.

On 22 November 2024 the seven-justice panel of the Supreme Court ruled unanimously that lotteries and gaming are “residual matters” not listed in the Constitution, so the power to legislate belongs to state Houses of Assembly. The National Lottery Act therefore no longer applies in the states, and the federal government keeps legislative power only over the Federal Capital Territory (FCT, Abuja). Licences issued by the National Lottery Regulatory Commission (NLRC) can no longer be enforced in the states.

Regulators and the licensing system

Since the judgment, each state legislates and licenses on its own. The most developed regulator is the Lagos State Lotteries and Gaming Authority (LSLGA), set up under the Lagos State Lotteries and Gaming Authority Law 2021, which consolidated four earlier state laws on pools betting, lotteries and casinos. LSLGA issues retail, virtual and online licences in categories including public online lottery, online sports betting, scratch cards, interactive games, casino, gaming machines, pool betting, promotional competitions and remote gaming.

Section 33(3) of the Law provides that no person without a subsisting licence or authorisation from the Authority may conduct or operate any gaming activity in Lagos State. LSLGA has repeatedly named unlicensed platforms in public and warned players to avoid them. To check whether a platform is licensed, see LSLGA’s list of licensed operators.

To avoid every state licensing separately, more than twenty states formed 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) covering online sports betting, online casino, public online lottery and promotional competitions. Not every state has joined, and the URC has no legal effect in non-member states. As for Abuja, the NLRC’s legal remit is now limited to the Federal Capital Territory.

The federal Central Gaming Bill: latest status

The National Assembly tried to bring online gambling nationwide back under federal control through the Central Gaming Bill, which it passed on 2 December 2025. Lagos and other states, as well as several civil-society groups, argued that it contradicts the Supreme Court judgment. In mid-December 2025 President Tinubu told his party’s National Executive Committee that he would not sign it, calling lottery “exclusively” a state affair. As of October 2026 the bill has therefore not become law, and state regulation remains the only operative framework.

1. 2005Federal National Lottery Act in force, NLRC established
2. 2021Lagos passes the Lotteries and Gaming Authority Law, creating LSLGA
3. 22 Nov 2024Supreme Court rules gambling is a state matter; the Act ceases to apply in the states
4. 7 May 2025FSGRN adopts the reciprocity licensing framework and the URC
5. Dec 2025National Assembly passes the Central Gaming Bill; the President says he will not sign
6. 1 Jan 2026Nigeria Tax Act 2025 takes effect
7. Feb–Apr 2026Lagos enforces 5% withholding on winnings; ARCON–FSGRN advertising MoU takes effect

Minimum age and who may play

The minimum gambling age in Nigeria is 18. An NLRC official has stated publicly that its regulations and operator guidelines allow only people aged 18 and above to take part; LSLGA prohibits minors and vulnerable persons from any lottery or gaming activity and has announced “zero tolerance” for underage gambling; and the Oyo State Gaming Board has closed betting shops for serving customers under 18. Licensed platforms normally require identity verification, and Lagos requires the National Identification Number (NIN).

The rules do not draw a specific distinction between residents and foreigners: foreigners with valid visas may use licensed venues, subject to identity checks. Note, however, that the Kano State Hisbah Board announced a ban on all forms of sports betting in October 2024, and other northern Sharia states generally prohibit gambling, so Chinese citizens working in those regions should take particular care.

Gambling tax in Nigeria: tax on winnings

Tax is the area that has changed most in the last two years. For players, the most direct item is withholding tax on winnings: the federal Deduction of Tax at Source (Withholding) Regulations 2024 apply 5% withholding to winnings from 1 January 2025. In February 2026 LSLGA issued a public notice requiring all Lagos-licensed platforms to deduct 5% from players’ net winnings at the point of payout and remit it to the Lagos State Internal Revenue Service (LIRS), with immediate effect. Example: on net winnings of ₦100,000 the platform first deducts ₦5,000. The amount withheld can be claimed as a tax credit in your personal tax filing.

For operators, the Nigeria Tax Act 2025, in force since 1 January 2026, brings gaming companies into the general company income tax regime, and section 185 makes stakes VAT-exempt, while platform fees, commissions and similar charges remain subject to VAT at 7.5%. FSGRN has also announced a uniform 11% tax on gross gaming revenue for operators licensed in member states.

If you have become a Nigerian tax resident, personal income must be declared under local rules; you should also keep an eye on how Chinese tax residency is determined—see the tax residency material in our Leaving China guide.

Advertising rules

The Advertising Regulatory Council of Nigeria (ARCON) vets national advertising. In March 2026 ARCON and FSGRN signed a memorandum of understanding in Lagos introducing a unified gaming-advertising framework in member states from 1 April 2026: ARCON oversees national TV and digital channels, while state regulators enforce rules at operator level. Google paused gambling ads targeting Nigeria in early 2025, then reopened them for Lagos, requiring advertisers to hold an LSLGA licence and Google certification. Ads for unlicensed platforms, “sure win” promotions or “tipster” groups on social media should be treated as high-risk signals.

What Chinese citizens should know: Chinese law

Being abroad does not switch off the relevant Chinese rules. Amendment XI to the PRC Criminal Law, in force since 1 March 2021, added a paragraph to Article 303: organising PRC citizens to take part in gambling outside China, where the amounts are huge or other circumstances are serious, is punished under the provision on operating a gambling venue. The related judicial interpretation makes clear that this covers both organising trips to overseas casinos and organising participation in cross-border online gambling. The provision is aimed mainly at organisers, operators and recruiters, and at those who help them, for example with payment settlement.

In practice the risk is often close to home: recruiting “agents” within the Chinese community in Nigeria, collecting or paying gambling funds for others, or renting out bank accounts or SIM cards may breach both Nigerian and Chinese law. Online gambling is also frequently intertwined with telecom fraud. For the limits of what this page can tell you, please read our disclaimer; this article is not legal advice.

Casinos and online platforms: further reading

For land-based casinos in Lagos and Abuja and their entry rules, see our Nigeria casinos guide; for the licensing status of online platforms and how to recognise them, see online casino regulation in Nigeria. Readers interested in football betting may also want to learn about local sports culture. To compare with other African countries, see gambling laws in South Africa (a national gambling board plus provincial licences), Kenya and Egypt. For visas and everyday life, see our Nigeria country guide.

Responsible gambling and where to get help

If gambling is affecting your work, finances or family, seek help early. In Nigeria you can contact the gambling-harm charity Gamble Alert (tel. +234 916 295 7989) or the mental-health organisation Mentally Aware Nigeria Initiative (MANI, tel. 08091116264). Licensed platforms usually offer deposit limits, cooling-off periods and self-exclusion. Family members in China can also turn to local psychological support hotlines.

FAQ

Is gambling legal in Nigeria?

Yes, but only at licensed venues or platforms, licensed by the regulator of the state concerned; northern Sharia states such as Kano prohibit gambling.

Who regulates gambling in Nigeria?

Since the November 2024 Supreme Court judgment, the states do—LSLGA in Lagos. The NLRC’s legal basis now covers only the Federal Capital Territory, Abuja.

What is the gambling age in Nigeria?

18. Licensed platforms require identity verification, and Lagos requires the NIN.

Are winnings taxed?

Yes. Lagos-licensed platforms deduct 5% of net winnings at payout; federal withholding regulations also set 5% withholding on winnings.

Sources

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2. Templars – Client Alert: Supreme Court Declares National Lottery Act Invalid (accessed October 2026)
3. Mondaq – Navigating Nigeria’s New Gaming Laws: A 2026 Regulatory Guide (accessed October 2026)
4. Lagos State Lotteries and Gaming Authority (LSLGA) – About (accessed October 2026)
5. LSLGA – List of licensed operators (accessed October 2026)
6. AllAfrica / Vanguard – I Won’t Sign Central Gaming Bill, It’s Exclusively States’ Affair – Tinubu (Dec 2025) (accessed October 2026)
7. EY – Taxation of Gaming and Betting industry in Ghana and Nigeria (22 Aug 2025) (accessed October 2026)
8. SiGMA – Nigeria’s Tax Act 2025 removes VAT on gambling stakes (Jan 2026) (accessed October 2026)
9. iGaming Expert – Nigeria provides clarity on tax confusion (19 Jan 2026) (accessed October 2026)
10. Nairametrics – Lagos enforces 5% withholding tax on gaming payouts (21 Feb 2026) (accessed October 2026)
11. Brand Communicator – ARCON, State Gaming Regulators Sign MoU to Unify Gaming Advertising Regulation (Mar 2026) (accessed October 2026)
12. iGaming Expert – Google reverses Nigeria gambling ad ban in Lagos (accessed October 2026)
13. News Agency of Nigeria (NAN) – NLRC: gaming starts from age 18 (Apr 2024) (accessed October 2026)
14. Ripples Nigeria – Oyo shuts six gaming centres over underage betting (accessed October 2026)
15. The Nigeria Lawyer – Kano Hisbah Board bans sports betting (Oct 2024) (accessed October 2026)
16. Prime Business Africa – Lagos State Govt Issues Warning Against Unlicensed Gambling (Oct 2023) (accessed October 2026)
17. Find A Helpline – Gambling helplines in Nigeria (accessed October 2026)
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