Male and female homosexuality is punishable by 14 years in prison by the Federal Criminal Code in all Southern States under Section 214. The Section reads "Any person who – (a) has carnal knowledge of any person against the order of nature; or (c) permits a male person to have carnal knowledge of him or her against the order of nature; is guilty of a felony, and is liable to imprisonment for fourteen years."

In Northern Nigeria, the laws and punishments regarding homosexuality are different. Section 284 of the Penal Code (Northern States) Federal Provisions Act, which applies to all states in Northern Nigeria, states that "Whoever has carnal intercourse against the order of nature with any man, woman or animal shall be punished with imprisonment for a term which may extend to fourteen years and shall also be liable to fine"
In some states in Northern Nigeria, same-sex couples can be punished with the death penalty, because of the implementation of Shari'a Law. The Shari'a criminal laws apply to those who voluntarily consent to the jurisdiction of the Shari'a courts and to all Muslims.

The first state of Nigeria to implement Shari'a law was Zamfara on January 27th, 2000.

The Nigerian legislature unanimously approved the Same-Sex Marriage (Prohibition) Act 2013, which explicitly criminalises same-sex unions.

In addition to criminalizing homosexuality, Nigeria has enacted legislation that would make it illegal for heterosexual family members, allies and friends of LGBT people to be supportive. According to Nigerian law, a heterosexual ally "who administers, witnesses, abets or aids" any form of gender non-conforming and homosexual activity could receive a 10-year jail sentence. The censorship was imposed by the Same Sex Marriage Prohibition Act of 2013.

Transgender people are not able to change their legal gender, and crossdressing is illegal in 12 states in Northern Nigeria.

In Nigeria, surgical procedures like orchiectomy, penectomy, phalloplasty and metoidioplasty are not available. Other gender-affirming care services such as laser hair removal, hormone therapy and trachea shave, are accessible in Nigeria, however are often too expensive for the people who need them.

You cannot legally identify as non-binary in Nigeria.

Section 17(2)(a) in The Constitution of the Federal Republic of Nigeria states "every citizen shall have equality of rights, obligations and opportunities before the law." However, it does not explicitly mention sexual orientation or gender identity.

Since 2019, there are some limited protections based on sexual orientation:

-Nigeria Data Protection Regulation (2019) issued by the National Information Technology Development Agency (NITDA).
-Guidelines For the Management of Personal Data by Public Institutions in Nigeria (2020)
-National Policy on Safety, Security and Violence-Free Schools with its Implementing Guidelines (2021) issued by the Federal Ministry of Education.
-Compendium of Internal Policies (2021) issued by the Nigerian Maritime Administration and Safety Agency.
-Civil Aviation Order (2024) issued by the Nigerian Civil Aviation Authority.
-National Identity Management Commission Information Security and Privacy Policy (2024) issued by the Federal Ministry of Interior.

Section 17(2)(a) in The Constitution of the Federal Republic of Nigeria states "every citizen shall have equality of rights, obligations and opportunities before the law."

However, there are no explicit discrimination protections in regards to employment discrimination regarding sexual orientation and gender identity in Nigeria.

Section 17(2)(a) in The Constitution of the Federal Republic of Nigeria states "every citizen shall have equality of rights, obligations and opportunities before the law."

However, there are no explicit discrimination protections in regards to housing discrimination regarding sexual orientation and gender identity in Nigeria.

Information regarding same-sex couples adopting children is very limited. According to the US Department of State, same-sex married couples are explicitly not allowed to adopt children in Nigeria. However, they do not mention anything about single gay people adopting children. According to Adoptive Families, single people may adopt a child of the same sex. Regarding same-sex adoption, they say that it is not expressly prohibited, but it is not clear where the government stands.

There are no bans on genital 'normalisation' surgeries performed on intersex infants in Nigeria.

In 2024, the President of Nigeria, Bola Tinubu, signed legislation that explicitly bans members of the LGBTQ from serving in the military.

Nigeria's National Blood Service Agency requires blood donors to lead a "sexually safe lifestyle.” In the donor form, it clarifies that you can’t have had "male to male sex" in the past five years.

There is no ban on conversion therapy's in Nigeria, and the practice is considered to be "prevalent and unabashed."

The Initiative for Equal Rights (TEIR) carried out a study between 2019 and 2021, and of the 2,011 respondents, 49% said they had undergone conversion therapy.

Homosexuality is illegal, so there is no age of consent.