An Examination of The New Annual Gaming Licensing Fees and Gross Gaming Revenue Tax Introduced By FSGRN
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The Federation of State Gaming Regulators of Nigeria (FSGRN) recently announced the introduction of an 11% flat tax on Good Causes for Gross Gaming Revenue (GGR) across all operators, effective from January 1, 2026. From the same date, license fees have been fixed at ₦100,000,000.00 (One Hundred Million Naira) per annum for each category of operator: Lottery, Sports Betting, and Casino. In essence, an operator that wishes to engage in more than one category of gaming will need to pay a separate license fee for each category. Furthermore, the distinction between online and retail operations has been removed, with all operators expected to comply.
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