Nikolai Timofejev
15 years in FinTech and payments. Maps your business model to the right licence scope and leads the file all the way to the LSLGA decision, including banking and payment rails.
Get a gambling license in Nigeria.
Nigeria has no national online gambling licence. The Supreme Court judgment in SC/1/2008, which the Lagos regulator dates 22 November 2024, left lotteries, betting and gaming to the states outside the Federal Capital Territory. Lagos enforces that in court: an operator taking bets from Lagos residents, online included, needs a licence from the Lagos State Lotteries and Gaming Authority. Per the Authority's published requirements, online sports betting costs ₦500,000 to apply and ₦50 million for the first year, with 2.5% of sales paid as gaming tax every month. The licence runs one year.
27 yrs
on the international marketon the market
60+
in-house specialistsspecialists
400+
Licenses obtainedlicenses obtained
Updated
Nigeria in brief
A state licence, enforced in court.
Nigeria's gambling map was redrawn by the Supreme Court. In SC/1/2008, Attorney General of Lagos State and Others v. Attorney General of the Federation and Others, the Court unanimously granted the eleven reliefs Lagos sought; the Lagos State Lotteries and Gaming Authority dates the judgment 22 November 2024. The Lagos Attorney-General summarised the holding in October 2025: lotteries, betting and gaming are residual matters for the states, except in the Federal Capital Territory. The Authority now calls the federal National Lottery Regulatory Commission "now-defunct" and treats its remote operator permit, priced at USD 100,000 a year, as having no legal basis. A federal Central Gaming Bill tried to centralise online and remote gaming under a federal Remote Gaming Licence. According to the Authority, the President declined assent in January 2026. In Lagos the statute is the Lagos State Lotteries and Gaming Authority Law, 2021, assented on 19 April 2021.
Of the Authority's ten licensing categories, three are named for online play: Online Sports Betting, Online Casino and Public Online Lottery. Per its published requirements, which date from 2021, the sports betting licence needs a Nigerian company with ₦20 million of share capital, three years of directors' tax clearance, a year of bank statements and five-year projections. It costs ₦500,000 to apply, ₦50 million for the first year and ₦10 million a year to renew, and gaming tax is 2.5% of sales revenue each month. We confirm the current schedule with the Authority before filing. The licence lasts one year. In judgments the Authority reported in July 2026, the Lagos High Court held that online operations accessible in Lagos fall under its jurisdiction and ordered unlicensed operators to pay back-dated levies. The register, last updated on 30 September 2026, lists 156 entries, 73 of them in online sports betting and online casino.
No national online licence: since SC/1/2008 (22 November 2024, per the Lagos regulator) gaming belongs to the states outside the FCT. In Lagos the LSLGA Law 2021 applies, and the courts enforce it against online operators.
Online sports betting per the Authority's published requirements: ₦500,000 to apply, ₦50M first year, ₦10M renewal, ₦20M capital, 2.5% monthly tax. One-year term. 156 register entries as of 30 September 2026. Built from Lagos.
Two realities
A Lagos licence, and the map around it.
Lagos licenses what happens in Lagos. The first card is the licence an online sportsbook needs there; the second is the federal picture, which decides how many more licences a national book will need.
The Lagos sportsbook licence, and the state-by-state map around it.
01 - ONLINE SPORTS BETTING
The Lagos operator licence
The LSLGA licence for an online sportsbook taking bets from Lagos residents. Per the Authority's published requirements: a Nigerian company with ₦20 million share capital, ₦500,000 to apply, ₦50 million for the first year and ₦10 million a year after that, and 2.5% of sales paid monthly as gaming tax.
The LSLGA licence for an online sportsbook taking bets from Lagos residents. Per the Authority's published requirements: a Nigerian company with ₦20 million share capital, ₦500,000 to apply, ₦50 million for the first year and ₦10 million a year after that, and 2.5% of sales paid monthly as gaming tax.
- ✓Nigerian company registered with the CAC
- ✓₦20,000,000 minimum share capital
- ✓₦500,000 non-refundable application
- ✓₦50,000,000 first-year licence fee
- ✓₦10,000,000 annual renewal
- ✓2.5% monthly gaming tax on sales
02 - THE STATE-BY-STATE MAP
Lagos covers LagosThe national picture
Since SC/1/2008 there is no national online licence. Each state regulates its own territory, with the FCT as the federal exception, so a Lagos licence covers Lagos. The Authority treats the federal remote operator permit as having no legal basis, and the Central Gaming Bill did not become law.
No national online licence: each state licenses its own territory, the FCT aside. Lagos sees no legal basis for the NLRC permit.
- ✓No national online licence
- ✓Each state licenses its own territory
- ✓The FCT stays federal
- ✓NLRC remote permit: no basis in Lagos
- ✓Central Gaming Bill: not law
- ✓Lagos first, other states mapped
Costs and timelines are confirmed for your case before any work begins. The fee lines come from the Authority's published requirement sheets dated 2021; we confirm the current schedule with the LSLGA before filing.
Why Nigeria
A state regulator with the courts behind it.
Lagos is the state where the licensing question has been argued all the way up and answered.
✓
A settled question of jurisdiction
The Supreme Court left gaming to the states outside the FCT, and the Lagos High Court has applied that to online books accessible in Lagos. The licence that counts there is the Authority's.States regulate, outside the FCT.
✓
A well-used route
The register lists 73 entries in online sports betting and online casino out of 156 in total, as last updated on 30 September 2026.73 online entries on the register.
✓
Gaming tax on sales at 2.5%
Per the published requirements, an online sportsbook pays 2.5% of sales revenue a month, and other games pay 2.5% of sales less winnings.Paid monthly.
✓
Ten licence categories
Online casino, public online lottery, B2B supply and gamification sit next to sports betting, and the register already shows permits for prediction markets.Betting, casino, B2B, gamification.
✓
A certified regulator
The Authority was certified to ISO 9001 and ISO 27001 in January 2021 and is a member of the International Association of Gaming Regulators.ISO 9001 and 27001, January 2021.
✓
Warning: certify within six months
Under the notice of 25 July 2026, source code, RNGs, platforms and payment gateways go through the Authority's accredited lab. Systems still uncertified after six months are disconnected and the licence revoked.Certify in six months or disconnect.
How it compares
How Nigeria differs from other routes.
Nigeria's states license gaming, so the comparison is really with Lagos: a one-year licence and a tax on sales, inside a federation with no national online permit.
Nigeria vs other jurisdictions
| Feature |  Nigeria | Other jurisdictions |
|---|---|---|
| Licensing level | State - Lagos covers Lagos | National in Kenya · provincial in South Africa |
| Gaming tax | 2.5% of sales, monthly | 5% of deposits in Kenya · GGR-based in Malta |
| Licence term | 1 year, renewable | 36 months in Kenya |
| Federal layer | No national online licence | A national act sets the frame |
Licensing level
NigeriaState - Lagos covers Lagos
Other jurisdictionsNational in Kenya · provincial in South Africa
Gaming tax
Nigeria2.5% of sales, monthly
Other jurisdictions5% of deposits in Kenya · GGR-based in Malta
Licence term
Nigeria1 year, renewable
Other jurisdictions36 months in Kenya
Federal layer
NigeriaNo national online licence
Other jurisdictionsA national act sets the frame
Country by country
| Country | License type | Taxation | Requirements |
|---|---|---|---|
| Nigeria (Lagos) | LSLGA online sports betting | 2.5% of sales monthly | CAC company, ₦20M capital |
 Kenya | GRA online · export-only | 5% excise on deposits | 30% Kenyan-held, local servers |
 South Africa | Provincial bookmaker licence | Provincial tax · 27% CIT | Fit and proper; no online casino |
 Malta | MGA B2C · B2B | 5% eff. via refunds · 5% Malta GGR | €100k/€40k capital, key functions |
Nigeria (Lagos)License typeLSLGA online sports betting
Taxation2.5% of sales monthly
RequirementsCAC company, ₦20M capital
KenyaLicense typeGRA online · export-only
Taxation5% excise on deposits
Requirements30% Kenyan-held, local servers
South AfricaLicense typeProvincial bookmaker licence
TaxationProvincial tax · 27% CIT
RequirementsFit and proper; no online casino
MaltaLicense typeMGA B2C · B2B
Taxation5% eff. via refunds · 5% Malta GGR
Requirements€100k/€40k capital, key functions
Before you apply
Requirements for the Lagos licence.Requirements for the licence.
The Authority runs due diligence on a complete file. These are the ten things its published requirements and recent notices ask for.
01
Nigerian company - incorporated with the CAC, filing the Certificate of Incorporation, Memorandum and Articles, Form CAC 02 on share capital and Form CO7 on directors.
02
Share capital - a minimum of ₦20,000,000 for online sports betting, per the Authority's published requirements.
03
Directors' tax history - Tax Clearance Certificates for the directors covering the last three years.
04
Financial file - the company's bank statements for the previous year, management accounts and five-year financial projections.
05
Fees - a non-refundable ₦500,000 application fee and ₦50,000,000 for the first licence year, paid through the Authority's payments portal.
06
Technical audit - source code, RNGs, platforms and payment gateways submitted to the Authority's accredited testing laboratory under the notice of 25 July 2026.
07
Platform standards - GLI-19 certification of the betting platform and technical partners certified to ISO 27001 and ISO 9001, as the Other Games requirements set out.
08
Retail outlets - where the book also runs shops, lock-up premises only; kiosks and mobile vendors are not allowed.
09
Player protection - responsible-gaming training from an LSLGA-accredited provider and integration with SAFEPLAY, the regulator's multi-operator self-exclusion platform.
10
AML and data - AML training, data-protection and consumer-protection measures, and financial flows kept fully traceable, as the Authority's 2026 notice demands.
01
CAC company, full filings.
02
₦20M share capital.
03
Directors' tax clearance, 3 years.
04
Statements, accounts, projections.
05
₦500,000 application fee.
06
Accredited lab audit.
07
ISO and GLI-19 partners.
08
Lock-up shops only.
09
SAFEPLAY and RG training.
10
AML and data protection.
Reflects the Lagos State Lotteries and Gaming Authority Law 2021 and the Authority's published requirements as of 2026. The Authority sells the text of the 2021 Law for ₦10,000 rather than publishing it free.LSLGA Law 2021 + published requirements; fees confirmed.
How it works
From first call to the Lagos register.
01
Scope and states
Product lines, Lagos first and the list of other states, fixed before money is spent.Lagos first, states mapped.
02
Company and capital
CAC company with ₦20 million share capital; directors' tax clearance for the last three years.CAC, ₦20M capital.
03
File and fees
Requirements pack filed with the ₦500,000 application fee through the payments portal.₦500,000 fee paid.
04
Due diligence
At least 10 working days of LSLGA due diligence, then a temporary approval valid for 90 days.10+ working days, 90-day approval.
05
Licence and certification
₦50 million first-year fee paid and the platform certified by the accredited lab. The 2.5% gaming tax is paid monthly from then on.One year, renewable.
Quick facts
RegulatorLSLGA
StatuteLSLGA Law 2021
Application fee₦500,000
First-year licence₦50,000,000
Annual renewal₦10,000,000
Share capital₦20,000,000
Gaming tax2.5% of sales · monthly
Realistic timeline3-5 months
Fee lines come from the Authority's published requirements dated 2021, and we confirm the current schedule before filing. The 10 working days are a minimum for due diligence, not a deadline.
On the ground in Nigeria
Run from our Lagos office.
Prifinance - Nigeria
Lagos · Nigeria
Lagos, Nigeria
01
Company and directors
CAC incorporation and ₦20 million of share capital in place, with the directors' tax clearance for the last three years gathered before the file goes in.CAC, capital, tax clearance.
02
The LSLGA file
Requirements, projections and fees prepared to the Authority's list, so its due diligence (10 working days at the least) starts on a complete file.Complete for due diligence.
03
Lab certification
Source code, RNG, platform and payment gateways prepared for the accredited laboratory, with the homologation certificate inside the six-month window.Inside the six-month window.
04
Other states
A state-by-state map for books that take bets beyond Lagos, with each further licence sequenced after the first.Mapped and sequenced.
We also have offices in
Tallinn
Estonia
Väike-Paala tn 1
Vilnius
Lithuania
Gedimino pr. 2
Prague
Czech Republic
Vlkova 532/8, Žižkov
Dubai
UAE
33 Level, Al Saqr Business Tower
Madeira
Portugal
Rua da Alegria 31, 1F
Budapest
Hungary
Korányi Sándor u. 4
Istanbul
Turkey
Perpa Ticaret Merkezi, A Blok
Good to know
Taxation of gaming operators in Nigeria.
In Lagos the gaming tax is a share of sales paid monthly to the Authority. Federal tax sits on top under the Nigeria Tax Act 2025.
Gaming tax 2.5% of sales
Per the Authority's published requirements, an online sportsbook pays 2.5% of its sales revenue every month.Monthly, sports betting.
Other games: net of winnings
For the Other Games licence the base is sales less winnings, also at 2.5% a month, next to a ₦5 million annual licence fee.2.5% net of winnings.
A levy on gross gaming revenue
The Lagos High Court has confirmed the Authority's power to impose a Good Causes Levy on gross gaming revenue. We confirm the rate with the LSLGA before modelling it.Good Causes Levy, rate confirmed.
Back-dated levies
In judgments reported in July 2026, the Lagos High Court ordered unlicensed online operators to regularise and remit levies for past periods.Ordered against unlicensed books.
Federal tax from 2026
Companies income tax, VAT and any tax on winnings fall under the Nigeria Tax Act 2025, in force since 1 January 2026; the rates are confirmed per structure.Nigeria Tax Act 2025.
Where the money goes
Licence fees, gaming levies and penalties feed the Lagos Good Causes Fund, which pays for infrastructure, education, health, security and sport.The Lagos Good Causes Fund.
Tax summary
Gaming tax - sports betting2.5% of sales, monthly
Gaming tax - other games2.5% of sales less winnings
Good Causes LevyOn GGR · rate confirmed with LSLGA
Annual renewal₦10,000,000
Federal taxesNigeria Tax Act 2025 · per structure
*As of 2026 per the LSLGA's published requirements and the Nigeria Tax Act 2025. Group and founder-level outcomes are modelled per structure.
Turnkey professional support
Experienced lawyers and international consultants.
We provide end-to-end support, from company registration and the application file to regulatory interaction and compliance oversight - with an individualized approach to each client.
Oleksii Kindratenko
Builds the application itself: Nigerian company, AML/KYC policy pack, capital structure and tax registrations. His document sets are the reason reviews finish in months, not years.
Eugeniu Bevziuc
First point of contact for international founders. Runs the whole setup remotely, across time zones and languages - from the first call to a live, licensed operator.
Follow Prifinance
Active across our channels.
Nigeria · LSLGA
Launch your gaming project in Nigeria with expert support.
Full-service assistance - from the CAC company and capital to the LSLGA file, lab certification and the other states your book reaches - run through our Lagos office.
Get a consultation →Free legal opinion
Is Nigeria the right fit for your project?
Our legal team will analyze your case at no cost and provide a written legal opinion: which jurisdiction, licence scope, or route fits your business.
Written assessment within 2-5 business days
Request a free conclusion →FAQ
The Nigeria gaming licence, answered.
Is there a national online gambling licence in Nigeria?+
No. After the Supreme Court judgment in SC/1/2008, which the Lagos regulator dates 22 November 2024, lotteries, betting and gaming are state matters outside the FCT. As the Authority put it in December 2024, there is no such thing as a "Remote Gaming License" in Nigeria at the moment.
Does a Lagos licence cover the rest of Nigeria?+
No. It covers bets taken from Lagos. Each other state regulates its own territory and the FCT stays federal, so a national book needs a licence in every state where it takes bets. We map those before the Lagos file goes in.
What does the online sports betting licence cost?+
Per the Authority's published requirements: ₦500,000 to apply, ₦50 million for the first year, ₦10 million a year to renew and ₦20 million minimum share capital. Those sheets date from 2021, so we confirm the current schedule with the LSLGA before filing.
How is online gaming taxed in Lagos?+
Gaming tax is 2.5% of sales revenue a month for sports betting, per the Authority's requirements, plus a Good Causes Levy on gross gaming revenue whose rate we confirm with the LSLGA. Federal taxes apply under the Nigeria Tax Act 2025.
How long does licensing take?+
The Authority allows itself at least 10 working days of due diligence on a sports betting application, then issues a temporary approval valid for 90 days. Plan for 3-5 months in total, company formation and lab certification included.
How long is the licence valid?+
One year, renewable every year, per the Authority's sports betting page; renewal costs ₦10 million under the published requirements. The public register shows each licence's category and expiry date.
What is the federal NLRC permit worth in Lagos?+
Nothing, in the Authority's view. The NLRC offered a remote operator permit at USD 100,000 a year, but Lagos treats federal remote permits as having no legal basis. An operator with Lagos players needs an LSLGA licence.
What technical certification is required?+
Under the Authority's notice of 25 July 2026, operators, B2B providers and payment partners go through its accredited testing laboratory: source code, RNGs, platforms and payment gateways. Systems without a homologation certificate at the six-month mark are disconnected and the licence is revoked.
Nigeria or Kenya for an African sportsbook?+
Kenya does better on reach and term: one national licence for 36 months and a 30-day decision rule in its regulations, against one state for one year in Lagos. Lagos offers a well-trodden register, with 73 online sports betting and online casino entries, and a licence its courts have already enforced against online operators.
Why Prifinance for Nigeria?+
We build the Lagos file from our Lagos office: the CAC company and capital, the requirements pack, lab certification and the payment set-up. Then we map the other states your book reaches and sequence those licences after Lagos.
National licence?+
No - state by state.
Covers Nigeria?+
Lagos only.
Cost?+
₦500k + ₦50M first year.
Tax?+
2.5% of sales monthly.
How long?+
3-5 months realistic.
Term?+
One year, renewable.
NLRC permit?+
No legal basis, says Lagos.
Certification?+
Accredited lab, six months.
Or Kenya?+
Kenya: national reach, longer term.
Why you?+
Lagos office, states mapped.
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Get a free legal opinion on your project - our legal team will analyze your case at no cost and provide a written legal opinion: which jurisdiction, licence scope, or route fits your business.Free legal opinion: what a Lagos licence covers for your book and which other states you need.
✓Written legal opinion within 2-5 business days - free of charge✓A clear recommendation on the right licence scope, not a sales pitch✓Transparent fixed fees, confirmed up front✓EN · RU · ES speaking team
Prifinance is an independent law and advisory firm. We are not a regulator and are not affiliated with, endorsed by, or acting on behalf of the Lagos State Lotteries and Gaming Authority (LSLGA) or any other public authority. Authorisations are granted by, and obtained directly from, the competent authorities.