Nigeria publishes withholding tax rules covering gaming winnings
Nigeria published its Deduction of Tax at Source (Withholding) Regulations, 2024, in the Official Gazette on 2 October, with the rules due to take effect on 1 January 2025. The source says eligible lottery, gaming and reality-show winnings will face withholding rates of 5% for residents and 15% for non-residents; the Federal Inland Revenue Service may issue implementation guidance.
Gaming operators may need to account for withholding deductions from eligible winnings under the stated rates and effective date.