Who Regulates Betting in Nigeria in 2026 and How Licences Work

Since the Supreme Court ruling of November 2024, Nigerian states control betting. Who regulates gaming in 2026, which licences operators need and which taxes apply.

Betting in Nigeria is no longer run from Abuja. Since a Supreme Court ruling in November 2024, each state controls lotteries and gaming inside its own borders. This guide explains who regulates betting in Nigeria in 2026, which licences operators need and which taxes now apply.

Looking for the player view? Read is betting legal in Nigeria in 2026.

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Last updated: 24 October 2026.

The Supreme Court ruling that changed everything

On 22 November 2024, a seven-justice panel of the Supreme Court ruled unanimously in Attorney-General of Lagos State and Others v Attorney-General of the Federation and Others. The case was first filed by Lagos State in 2008.

The court held that lotteries and gaming are not on the Exclusive or Concurrent Legislative Lists in the Constitution. That makes them residual matters, which only state Houses of Assembly can make laws on. The court declared the National Lottery Act 2005 unconstitutional and barred the federal government from applying it in any state.

What happened to the NLRC

The National Lottery Regulatory Commission (NLRC) used to license operators across the country. After the ruling, its powers only reach the Federal Capital Territory (FCT).

In May 2025, the FCT Administration set up the FCT Lottery Regulatory Office to regulate gaming in Abuja. Licences that the NLRC had already issued remain valid within the FCT. Law firm Adeola Oyinlade & Co. advises operators to treat old NLRC licences as limited and not enough for nationwide operations.

The National Assembly passed a Central Gaming Bill in 2025 that would have brought back federal control of online betting. The President did not sign it, keeping to the position that gaming is a state matter.

Who regulates betting in each state

Each state now sets its own rules. Some had gaming bodies long before the ruling:

Lagos: the Lagos State Lotteries and Gaming Authority (LSLGA), set up under a 2021 state law. It licenses sports betting, casinos, lotteries, gaming machines, pool betting and promotions, both online and offline. Read our guide on how the LSLGA regulates remote operators.
Rivers, Ogun and Plateau: these states also had their own gaming bodies before November 2024.
Federal Capital Territory: the FCT Lottery Regulatory Office.
Other states: many are still building their own rules. Enugu, for example, has proposed a licence for gaming suppliers. See what Enugu's supplier framework means for operators.

One licence for many states

Getting a separate licence in every state would be slow and costly. To help, the Federation of State Gaming Regulators of Nigeria (FSGRN) adopted a reciprocity framework on 7 May 2025 in Lagos.

It created the Universal Reciprocity Certificate (URC), one authorisation that lets an operator work across all member states. More than 20 states have joined. The URC covers online sports betting, online casinos, online lotteries and promotional competitions.

The URC has limits. It has no legal effect in states that have not joined, and some activities may still need a separate state licence.

Licence fees

Operators that had already paid NLRC licence fees got a full fee waiver for the 2025 licensing year. Normal renewal fees and charges started again on 1 January 2026. Fees differ from state to state, so operators should check with each regulator.

Taxes operators should know about

Company tax: under the Nigeria Tax Act, in force from 1 January 2026, gaming companies can pay company income tax of up to 30%, according to EY.
Tax on winnings in Lagos: since February 2026, Lagos-licensed platforms must deduct 5% from players' net winnings at payout and send it to the Lagos State Internal Revenue Service.
Several layers: operators say they now deal with state and federal tax rules at the same time, including withholding tax on winnings and on agent commissions.

Telecoms are also being pulled in. Lagos has asked mobile networks and VAS providers to help it check that betting services on their platforms are licensed. Read what the Lagos telco checks mean for operators.

What operators should do

Map your players. Find out which states your customers are in, because each state's rules apply there.
Check the URC. If most of your players are in FSGRN member states, one certificate may cover them.
Do not rely on an NLRC licence alone. Outside Abuja it no longer covers you.
Plan for tax at payout. Make sure your systems can deduct and report state taxes on winnings.
Check your technology partners. See our guide on who can legally power a sportsbook in Nigeria.

Frequently asked questions

Who regulates betting in Nigeria?

Each state regulates betting inside its own borders. This has been the case since the Supreme Court ruling of 22 November 2024. In Abuja, the FCT Lottery Regulatory Office is the regulator.

Is an NLRC licence still valid?

Only inside the Federal Capital Territory. Outside Abuja, operators need a state licence or the Universal Reciprocity Certificate.

What is the Universal Reciprocity Certificate (URC)?

It is one authorisation from the Federation of State Gaming Regulators of Nigeria, adopted on 7 May 2025. It lets an operator offer online betting, casino, lottery and promotions across all member states, which number more than 20.