How to declare gambling winnings tax in Nigeria: step-by-step guide
Learn how to declare gambling winnings tax in Nigeria step by step: the 5%/15% rate on net winnings, filing after Lagos already deducts, offshore self-assessment, and how long to keep your betting records.
You win ₦200,000 for one accumulator for Lagos-licensed sportsbook, and before the money even land well-well for your wallet, ₦10,000 don comot already as tax, with one Lagos State Internal Revenue Service (LIRS) receipt dey wait for you inside the app. How to declare gambling winnings tax in Nigeria no be one big grammar — na six straight steps, from gathering your bet slip to filing before 31 March. This guide go waka you through am step by step, in plain language, so you no go dey guess wetin you owe or where to file am.
This guide dey for four kain players: people wey dey win for Lagos-licensed platforms (wey now dey deduct 5% withholding tax (WHT) automatically since February 2026), players wey dey outside Lagos or for FCT, offshore casino and poker players wey must self-assess under the Nigeria Tax Act 2025, and visitors wey no be residents (dem dey pay 15%). The law don change three times since 2024 — the Deduction of Tax at Source (Withholding) Regulations 2024, the Nigeria Tax Act 2025 wey start 1 January 2026, and Lagos enforcement wey start February 2026 — and each one dey affect wetin you owe, wetin you fit offset, and where you go file.
Table of contents
- How to declare gambling winnings tax for Nigeria (2026) — the steps
- The tax rate on betting winnings
- You still need to file if Lagos already deduct your 5%?
- How offshore casino winnings (Curaçao, MGA, Anjouan) dey taxed
- You fit deduct your gambling losses from winnings? (No)
- Where to file — Nigeria Revenue Service (federal) or your State Internal Revenue Service
- How long to keep your betting records (tax + AML)
- Frequently asked questions
- How to declare gambling winnings tax in Nigeria: summary
How to declare gambling winnings tax for Nigeria (2026) — the steps
Na six things you need do, one after the other, and none of dem hard pass the next.
- Gather your records. Save your bet slip or coupon ID, payout confirmation (NIBSS NIP reference, or OPay/PalmPay/Moniepoint wallet receipt), and the date the win land. If na Lagos-licensed platform, save the LIRS receipt too — no delete am.
- Calculate your net winnings. Add up all your gross payouts for the year (1 January to 31 December), then subtract only the stake wey dey the winning ticket. Losing tickets no dey enter the maths at all.
- Record the LIRS deduction if the payout come from Lagos-licensed operator — the 5% don already comot before the money reach your wallet, so your work na to keep the receipt as proof.
- Self-assess your offshore winnings if you dey play for Curaçao, MGA or Anjouan-licensed sites, because no automatic deduction dey happen there — the full obligation land for your table.
- File your return using PITA Form A, either through Nigeria Revenue Service (NRS) Rev360 portal (federal, mainly FCT residents) or your State Internal Revenue Service (SIRS) — before 31 March.
- Keep everything for five years — bet slips, receipts, bank statements — because AML and tax audits fit come long after you don forget the wager.
The table below show how the maths take waka for different kain wins.
| Scenario | Gross payout | Stake | Net winning | WHT rate | WHT owed | Net to wallet |
|---|---|---|---|---|---|---|
| Lagos-licensed acca | ₦50,000 | ₦500 | ₦49,500 | 5% | ₦2,475 | ₦47,025 |
| Lagos-licensed casino win | ₦200,000 | ₦5,000 | ₦195,000 | 5% | ₦9,750 | ₦185,250 |
| Non-resident visitor — sports | ₦100,000 | ₦500 | ₦99,500 | 15% | ₦14,925 | ₦84,575 |
| Lottery / Premier Lotto | ₦500,000 | ₦100 | ₦499,900 | 5% | ₦24,995 | ₦474,905 |
Figures na illustration. For Lagos-licensed platforms, na the operator’s own payout system be the final arithmetic — use dis one as guide only.
The tax rate on betting winnings
The tax rate for betting winnings for Nigeria na 5% for resident individuals and 15% for non-resident individuals, and both dey apply for net winnings — meaning your payout minus the stake wey dey the winning ticket, not the full amount wey land.
Dis rate first come from the Deduction of Tax at Source (Withholding) Regulations 2024, wey dem gazette on 2 October 2024 and wey start work from 1 October 2024 for lotteries, gaming and reality shows (yes, Big Brother Naija and Gulder Ultimate Search prizes dey inside too, same 5%/15%). When the Nigeria Tax Act 2025 come replace the old tax laws from 1 January 2026, e carry the same 5%/15% WHT framework forward — nothing change for the rate itself. One exemption dey written for the Regulations: winnings from game of chance or reality show wey dem design purely to promote entrepreneurship, academics or scientific innovation no go carry WHT.
One thing wey many people no sabi: the stake wey you use play (your bet money itself) dey exempt from VAT under Section 185(m) of the Nigeria Tax Act 2025 — but that exemption na for the stake, not the winnings. Your winnings still dey inside WHT scope.
You still need to file if Lagos already deduct your 5%?
Yes, you still need to file — dis one surprise plenty people. Since February 2026, Lagos-licensed operators like Bet9ja and SportyBet don start to deduct the 5% WHT automatically the moment dem pay you, and dem go remit am direct to LIRS. NIN verification must dey your account before dis process fit run.
But make you no confuse dis auto-deduction with “I don pay finish.” The LIRS receipt na tax credit, not final settlement — e go reduce wetin you owe when you file PITA Form A, e no go replace the filing itself. So you still go declare the win, attach the LIRS receipt to offset your assessed liability, and reconcile am with any other gambling income wey enter your pocket for that year. If you get multiple qualifying payouts, keep one folder or spreadsheet for all your LIRS receipts — e go save you time when March reach.
How offshore casino winnings (Curaçao, MGA, Anjouan) dey taxed
If you dey play for offshore sites — whether na Curaçao-licensed, MGA-licensed, Anjouan-licensed, or even unlicensed platform — no automatic system dey deduct anything from your payout. The full self-assessment work land for your table, no be operator’s own.
Reason be say the Nigeria Tax Act 2025 na worldwide-income law for resident individuals: e no matter where the operator base, if you be Nigerian resident, your offshore winnings still fall inside the tax net. To calculate am: convert your offshore winnings to naira using the CBN rate wey dey ground on the exact date you receive the payout — not the date you finally withdraw am to your Nigerian account — and keep both dates and rates well documented. Then declare the gross and net figure the same way as Step 2 above, and apply 5% since no Lagos-style credit dey available for offshore wins.
Real-life enforcement for individual players still dey limited for 2026, but payment-rail scrutiny na serious matter — CBN and EFCC freeze pass 105 fintech accounts for April 2024 alone, linked to crypto and betting flows. Wetin go protect you na clean documentation, not silence. One more thing: no try spread your deposits or withdrawals small-small to dodge the ₦5m Currency Transaction Report (CTR) threshold — dat kain structuring na crime under the Money Laundering (Prevention and Prohibition) Act 2022 (MLPPA 2022), and e go trigger Suspicious Transaction Report on its own.
You fit deduct your gambling losses from winnings? (No)
No, you no fit do am. Nigeria no dey run the kind system wey some countries (like the US Schedule A style) use, where you fit net your losing bets against your wins before tax calculation.
Under Nigerian personal tax rules, net winnings na strictly your payout minus the stake wey dey that particular winning ticket alone — the stakes wey you lose for other bets no dey enter the equation at all. So if you win ten times and lose thirty times for the same year, you still declare each win on im own net figure; the losses no reduce your tax bill.
Where to file — Nigeria Revenue Service (federal) or your State Internal Revenue Service
Where you go file depend on where you dey reside. FCT residents file with the Nigeria Revenue Service (NRS) — the renamed federal authority wey absorb the old FIRS — through the site nrs.gov.ng.
State residents, on the other hand, file with their own State Internal Revenue Service (SIRS): LIRS for Lagos, RIRS for Rivers, KIRS for Kano, and so on — depend on where you dey. The state filing na the main PITA filing channel for individual taxpayers; the federal portal dey handle consolidated record-keeping mostly.
The platform wey dey run am for federal level na Rev360, wey commot live on 30 April 2026 to replace the old TaxPro-Max (wey still dey accessible for legacy returns till full migration complete). The form you go use na PITA Form A — the annual return of income for individuals, both employees and self-employed — and you go declare your gambling winnings under the “other income” section. The deadline for FY 2025 returns na 31 March 2026; FY 2026 returns go dey due 31 March 2027.
How long to keep your betting records (tax + AML)
Filing your return no be the end of the matter — you still get obligation to keep your papers well. The rule (matching wetin operators demself must keep under MLPPA 2022 and the EFCC AML/CFT/CPF Regulations 2024, S.I. 39 of 2024) na to retain your records for at least five years after the tax year wey concern.
Keep your bet slips, payout references, LIRS receipts, NIBSS NIP confirmations, wallet statements from OPay, PalmPay or Moniepoint, and any exchange withdrawal history for crypto wins — all of dem for five tax years minimum. An SCUML or NFIU goAML query, or state-revenue audit, fit knock your door years later, and na your documentation go save you that day. Cloud storage with local backup, sorted by tax year, dey work well — and if your winnings for any 30-day window pass ₦5m, keep separate income-wager-payout tracking too, so any Source-of-Funds question no go catch you unprepared.
Frequently asked questions
How to declare gambling winnings tax in Nigeria: summary
How to declare gambling winnings tax in Nigeria for 2026 no pass six steps: gather your records, calculate net winnings, keep the LIRS receipt if Lagos already deduct, self-assess offshore wins under NTA 2025, file PITA Form A through NRS Rev360 or your SIRS, and keep everything for five years. If Lagos don deduct your 5%, e dey settle that particular win but filing remain compulsory; if you dey play offshore, the whole 5% self-assessment land for your table. Either way, the 31 March deadline no dey move for anybody. Dis guide na general information, e no be professional tax advice — if your winnings plenty or the situation complicated, make you consult a qualified Nigerian tax adviser.
18+. Play responsible — if gambling dey affect you or someone wey you know, reach out to Gamble Alert: +234 916 295 7989 / gamblealert.org.