Nigeria gaming licence guide: state regulators after the Supreme Court ruling (2026)

Who regulates gambling in Nigeria?

In Attorney-General of Lagos State v Attorney-General of the Federation (SC/1/2008), decided on Nov. 22, 2024, the Supreme Court held that lotteries and games of chance are residual matters for the states. The National Lottery Act 2005 now applies only to the FCT, where the National Lottery Regulatory Commission (NLRC) regulates. Elsewhere, each state's law and regulator apply. Guides that describe a single federal licence valid nationwide predate the ruling.

Is online betting legal in Nigeria?

Yes, under a licence from the state where the operator offers it. In Lagos, that means the LSLGA, under the Lagos State Lotteries and Gaming Authority Law, 2021.

Licence categories in Lagos

LSLGA's gaming categories page lists:

• online sports betting;
• public online lottery;
• promotional raffles;
• gaming facilitation permits;
• Category A hotel casinos and Category B stand-alone casinos;
• pools betting;
• B2B services, gaming hubs, gamification and arcades;
• licence transfers.

LSLGA also takes part in a Universal Reciprocity Licence framework with other members of the Forum of State Gaming Regulators of Nigeria (FSGRN). The framework lets an operator licensed in one member state seek recognition in the others.

Requirements

The applicant must be a company incorporated with the Corporate Affairs Commission (CAC). LSLGA's categories page sets a general minimum share capital of N20 million. Foreign-owned companies need at least 15% Nigerian shareholding, or must provide a bank guarantee or surety bond. That page writes the bond as "N100,000,000 (One Million Naira)", so the words and the figure do not match. The FSGRN online sports betting document gives N100,000,000. The online sports betting file also requires five-year projections, details of technical providers, and responsible-gaming and AML training.

How much does a Lagos gaming licence cost?

Federal taxes, such as company income tax and VAT, apply separately and are not covered here.

How to apply

1. Register on the LSLGA portal, then file the documents at the FSGRN office in Lagos Revenue House, Ikeja.
2. Pay the application fee.
3. Due diligence takes at least 15 working days.
4. Give a presentation to LSLGA.
5. Receive a 90-day Approval in Principle, which works as a temporary licence.
6. Receive the substantive licence once the conditions are met. LSLGA's FAQ says many licences run for 12 months.

Ongoing obligations

Licensees must:

• report monthly;
• connect to LSLGA's transaction-monitoring system;
• pay the levy;
• renew before expiry. Lagos has also pressed telecom companies over unlicensed gambling traffic; see Lagos calls the telecom companies to account.

Recent changes and what's pending

• Nov. 22, 2024: Supreme Court ruling in SC/1/2008.
• Dec. 2, 2025: the National Assembly passed the Central Gaming Bill (HB 2062).
• December 2025: the President declined to assent to the bill, according to The Guardian and ThisDay.
• 2026: LSLGA's 2026 regime introduced the 10% Good Causes Levy. The FSGRN requirements document was published in August 2026. For market context, see Nigeria's top 50 casino games.

FAQ

Is there a national gaming licence in Nigeria? No. Since the 2024 Supreme Court ruling, states license gaming. The NLRC covers only the FCT.

How much is a sports betting licence in Lagos? A N5 million application fee, N30 million minimum share capital and a N100 million bank guarantee or surety bond.

Can a foreign company get a Lagos licence? Yes, through a CAC-incorporated company with at least 15% Nigerian shareholding, or with a bank guarantee or bond.

How long does LSLGA take? Due diligence takes at least 15 working days, followed by a 90-day Approval in Principle before the full licence.

What levy does Lagos charge? A 10% Good Causes Levy on gross gaming revenue.

Key official documents

• LSLGA gaming categories: https://lslga.org/gaming-categories/
• FSGRN online sports betting requirements: https://lslga.org/wp-content/uploads/2026/08/FSGRN_online-sporting-betting.pdf
• LSLGA FAQ: https://lslga.org/faq/
• NLRC guidelines (FCT): https://nlrc-gov.ng/guidelines/
• PwC Nigeria note on the Supreme Court judgment: https://www.pwc.com/ng/en/assets/pdf/supreme-court-verdict-on-the-national-lottery-act.pdf

Information as of Nov. 2, 2026.

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