On 13th October 2026, the Lagos State Lotteries and Gaming Authority (“LSLGA”) issued a public notice on Gaming Licensing, Tax Compliance and Facilitation of Gaming Services through Telecommunications and VAS Platforms in Lagos State.
By the public notice, the LSLGA notifies telecommunication operators, mobile network operators (MNOs), Value Added Service (VAS) aggregators and VAS providers facilitating lottery, betting and gaming activities in Lagos State that a license issued by the Nigerian Communications Commission (NCC) does not extend to the provision or facilitation of lottery, betting or gaming activities within the state. The implication is that any lottery, betting, gaming activity offered or made accessible to customers within Lagos State through USSD, SMS, short codes, mobile applications, VAS platforms, etc. require and must be conducted under a valid lottery or gaming license issued by the LSLGA.
Implications of Conducting Lottery or Gaming Business without the Requisite License in Lagos State
Businesses that have carried on lottery, betting or gaming operations within Lagos State without the requisite lottery or gaming license are in violation of the Lagos State Lotteries and Gaming Authority Law, 2021 (“the Law”) which requires every lottery or gaming activity to be carried on under a license or authorization issued by LSLGA. This violation is a punishable offence.
LSLGA has also said it is committed to recovering the arrears of taxes including gaming taxes, statutory levies, etc. from every operator that has operated a lottery, betting or gaming platform without the requisite license. The arrears of taxes, penalties and interest, would cover the period of 22 November 2024 to 13th October 2026 when the public notice was issued. The affected operators are also mandated to regularize their licensing status which means the license(s) applicable to their operations must be obtained from the LSLGA.
For MNOs, VAS aggregators and VAS providers that have assisted the companies to operate lottery, betting or gaming services within Lagos State without the requisite license, the direct implication include:
- the necessity to verify the licensing and gaming-tax compliance status of every gaming operator utilizing their platforms from the LSLGA
- provide the LSLGA with transaction, carrier billing and revenue-share records for every gaming operator or gaming service hosted on their platform during the period of 22 November 2024 till 13th October 2026.
- cease onboarding any gaming operator that cannot provide the requisite gaming license
- suspend the facilitation of any existing gaming service which is not licensed or authorised by the LSLGA
Way Forward
Gaming operators that are not licensed or authorized to carry on gaming services within Lagos State by the LSLGA must regularize their licensing status by obtaining the appropriate gaming license(s) from the LSLGA and also account and pay the arrears of taxes for its operation between the period of 22 November 2024 till 13th October 2026.
All MNOs, VAS aggregators and VAS service providers that have facilitated any unlicensed gaming operators must provide the required information to the LSLGA within 30 days, that is, no later than 12 November 2026. They must also immediately cease to facilitate the operations of unlicensed gaming operators and must not onboard any gaming operator that cannot provide a valid gaming license issued by the LSLGA.
Disclaimer: The information shared in this post is to provide general guidance on the subject matter and does not constitute legal advice. For guidance tailored to your organisation’s specific circumstances, contact info@goldsmithsllp.com
