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Nigeria

Gambling laws in Nigeria

Table of contents
  1.  Is there a Gambling Act (or equivalent) in place?
  2. Is online gambling a regulated activity?
  3. Who are the regulators?
  4. Do laws set out a clear licensing framework for gambling (including licensing process, criteria, submission requirements, licensing conditions and ongoing compliance requirements)
  5. Is gambling regulation specific to:
    1. Betting?
    2. Sports?
    3. Skill games?
    4. Card games?
    5. Casinos?
    6. Lotteries?
    7. Arcades?
  6. Are there Data Protection laws in place?
    1. If yes, do they apply extra territorially?
  7. Is there a Data Protection Regulator?
  8. Are there any exchange controls restricting the transfer of cash out of and into the country?
  9. Are there any tax implications of transferring cash in/out of the country?
  10. Are there any tax implications of offering trading activities remotely into the country?
Nigeria
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This chapter was kindly submitted by G.Elias

1. Is there a Gambling Act (or equivalent) in place?

Yes. National Lottery Act, 2005 (as amended by the National Lottery (Amendment Act, 2017).

National Lottery Regulations 2007 (as amended by the National Lottery (Amendment) Regulations, 2007 and the National Lottery Regulatory Commission Governing Board Resolution (Amendment of Provision), 2015.

There are also lottery laws in various states which regulate gambling at the state level.

2. Is online gambling a regulated activity?

Yes.

3. Who are the regulators?

In Nigeria, gambling is regulated at both the federal and state levels. At the federal level, it is regulated by the National Lottery Regulatory Commission (NLRC) while at the state level, gaming is regulated by a state gaming board. In Lagos State for example, gambling is regulated by the Lagos State Lotteries and Gaming Authority.

4. Do laws set out a clear licensing framework for gambling (including licensing process, criteria, submission requirements, licensing conditions and ongoing compliance requirements)

Federal and state legislation contain detailed licensing frameworks for companies who wish to offer gambling including a licensing process, criteria, submission requirements, licensing conditions, timelines and ongoing compliance requirements.

5. Is gambling regulation specific to:

5.1 Betting?

Yes.

5.2 Sports?

Yes.

5.3 Skill games?

Yes.

5.4 Card games?

Yes.

5.5 Casinos?

Yes.

5.6 Lotteries?

Yes.

5.7 Arcades?

Yes.

6. Are there Data Protection laws in place?

Yes. The principal data protection legislation in Nigeria is the Nigeria Data Protection Regulation 2019 (the Regulation).

6.1 If yes, do they apply extra territorially?

The Regulation has an extra-territorial scope and applies to data controllers outside Nigeria who process the personal data of individuals who are resident in Nigeria.

7. Is there a Data Protection Regulator?

The National Information Technology Development Agency (NITDA).

8. Are there any exchange controls restricting the transfer of cash out of and into the country?

Any transfer of cash out of and into Nigeria must be i) done through an authorised dealer and approved by the Central Bank of Nigeria; and ii) for the funding of eligible transactions as listed by the Central Bank of Nigeria.

9. Are there any tax implications of transferring cash in/out of the country?

Broadly yes.

10. Are there any tax implications of offering trading activities remotely into the country?

Broadly yes.

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Ebimobowei Jikenghan
Senior Associate, G. Elias & Co.