Nigeria · B2B & B2C
Obtaining a Gaming & Betting License in Nigeria
After the 2024 Supreme Court ruling there is no federal licence. National coverage runs through the FSGRN Universal Reciprocity Certificate, anchored in Lagos (LSLGA), and we navigate the state-by-state maze.
Nigeria at a glance
- Regulator
- State regulators + FSGRN (Lagos State LSLGA as anchor)
- Law
- Residual state matter (Supreme Court, Nov 2024); no central gaming Act
- Online route
- FSGRN Universal Reciprocity Certificate via a lead state (usually Lagos LSLGA)
- GGR tax
- 11% flat GGR (from 1 Jan 2026)
- Tax on winnings
- State-administered (Lagos: 5% on net winnings)
- Min. capital / guarantee
- ₦100M share capital plus a ₦100M bank guarantee (foreign-owned)
- Timeline
- Lagos ≈ 4–6 weeks; 2–4 months for multi-state coverage
- Foreign ownership
- 100% foreign ownership permitted; a local company and local director(s) are required
Key consideration: There is no single national licence. Coverage depends on FSGRN membership, and 10+ non-member states need separate licensing.
Nigeria is Africa’s largest population and one of its biggest betting markets, but also its most legally fragmented since the November 2024 Supreme Court ruling that handed gambling regulation to the states. There is no federal licence; instead, operators license through state regulators and the FSGRN reciprocity framework.
Who needs a licence
Any operator offering online sports betting, casino, lottery or promotional competitions to Nigerian players needs state-level authorisation. The practical route to national reach is the FSGRN Universal Reciprocity Certificate, anchored through a lead state, most commonly Lagos via the LSLGA. There is no standardised federal B2B licence; suppliers operate under state schemes plus GLI/BMM technical certification.
The process
Entry means incorporating a Nigerian company (CAC) with local director(s), registering for SCUML/AML and tax, posting ₦100M share capital and a ₦100M bank guarantee, certifying the platform (GLI/BMM), and securing the FSGRN URC through a lead state. SMPL Core runs the incorporation, the Lagos/lead-state application, multi-state strategy and certification, and can bundle the platform and local payment rails.
Licence types
What you can license in Nigeria
The B2C operator licences and B2B supplier routes we cover.
B2C operator licences
For brands taking bets or running games for players.
- Online sports betting
- Online casino
- Public online lottery
- Promotional competitions
B2B supplier licences
For software, platform and game suppliers.
- No standardized federal B2B licence; handled at state level plus GLI/BMM technical certification
How to get licensed in Nigeria
End-to-end, from entity to live operation.
Jurisdiction & feasibility
We confirm the right licence class for your model and map the requirements, costs and timeline.
Company & resident director
We incorporate a compliant local entity (registered office, secretary, tax) and provide the resident/nominee director regulators require.
Application & regulator liaison
We draft and submit the application, prepare the probity dossier and manage the regulator through to grant.
Licence & go-live
We set up banking and payment rails and, if you want it, bundle the platform so you launch fast.
Costs
Government fees & taxes
Official regulator and tax figures. These are government charges, not SMPL's service fee. Figures verified 2026-06-11; confirm against the regulator before relying on them.
| Item | Amount |
|---|---|
| FSGRN annual licence | ₦100M (~$73.5k) per category from 1 Jan 2026 |
| Lagos online sports betting | application ₦5M; licence ₦150M; renewal ₦100M |
| Oyo State sports betting | processing ₦500k; licence ₦20M |
| GGR tax | 11% flat GGR (from 1 Jan 2026) |
| Tax on player winnings | State-administered (Lagos: 5% on net winnings) |
Get a tailored Nigeria quote
Tell us your model, and we'll map a fast, compliant route and the all-in cost.
What we do
Our Nigeria licensing services
End-to-end market entry. Pick the pieces you need.
Jurisdiction selection & feasibility
We compare regimes, taxes and timelines and recommend the right market and licence class for your model.
Local company incorporation
Registration of a compliant local entity, including memorandum/articles and registered office.
Nominee & resident-director provision
A vetted resident/local director to satisfy genuine-presence rules — structured for full beneficial-ownership transparency.
Registered office & company secretary
Local registered address, company secretary and statutory record-keeping.
Tax registration
Tax identification, gaming-tax and VAT registration with the local revenue authority.
UBO & fit-and-proper dossier
Preparation of beneficial-ownership disclosures and the probity/background-check pack regulators require.
Licence application & regulator liaison
Drafting and submission of the application and ongoing liaison with the regulator through to grant.
AML / KYC policy
Anti-money-laundering and KYC policies aligned to local law and FIU reporting requirements.
Responsible-gambling policy
Self-exclusion, deposit limits, age verification and responsible-gaming compliance.
Corporate bank account
Opening a local corporate and settlement account — a hard precondition for licensed operation.
Payments & mobile-money integration
Onboarding to local rails (M-Pesa, MoMo, bank transfer, cards) that an offshore licence can't access.
Software certification
GLI/BMM testing and technical certification of platform and games where required.
Renewals & ongoing compliance
Annual renewals, regulatory reporting and compliance audits so your licence stays live.
Why SMPL Core
A specialist in African licensing
Genuine national licences, a compliant local director, and an optional platform bundle, a combination few competitors match.
Africa-native, on the ground
We do the hard national licences in-market, not an offshore shell that can't touch local payments.
Compliant resident director
We provide the genuine local presence regulators require, with full beneficial-ownership transparency.
Platform on tap
Bundle SMPL's casino platform, aggregator and payments to go live under one SLA, optional and never forced.
Get licensed in Nigeria
30 minutes, licensing only. We'll confirm the licence class you need in Nigeria, what it costs and how long the grant realistically takes.
Nigeria licensing FAQ
Common questions about getting licensed in Nigeria.
No platform or game content yet?
Bundle SMPL's casino platform and game aggregator with original games, payments and hosting, and launch faster under one SLA.
Disclaimer: This page is general information about gambling licensing in Nigeria. It is not legal, tax or financial advice and does not create a client relationship. SMPL Core is a market-entry and licensing consultancy, not a law firm or licensed legal practice; regulated legal and tax services are delivered through qualified local professionals. Laws, taxes, fees and timelines change frequently and some figures are indicative, so verify any figure with the relevant regulator or a qualified local adviser before acting; figures last reviewed 2026-06-11. We do not facilitate any arrangement intended to conceal beneficial ownership or circumvent local-ownership requirements.