Baba Ijebu (Premier Lotto) — how prizes are taxed

Nigeria: the rules

From 1 January 2026, the Nigeria Tax Act 2025 imposes withholding tax on lottery and gaming winnings — 5% for residents and 15% for non-residents — deducted before payout; previously winnings were largely untaxed for individuals. Lottery regulation is also in transition following a 2024 Supreme Court ruling shifting authority toward the states, so verify current rules with a local adviser.

Regulator: National Lottery Regulatory Commission (federal, in transition); state gaming regulators — official site

Full country guide: every Nigeria game, ranked, with tax rules. For a cross-border view, see lottery tax in every country and the after-tax prize calculator.