In the state of Kaduna, the punishment for committing the offence of gross indecency is ta'azir, which means "any punishment not provided for by way of hadd or qisas".
In the state of Sokoto, a person who commits the offence of gross indecency "shall be punished with caning which may extend to forty lashes or may be liable to imprisonment for a term not exceeding one year, or both, and may also be liable to fine".
In the states of Kano and Katsina, a person commits an act of gross indency "by way of kissing in public, exposure of nakedness in public and other related acts of similar nature in order to corrupt public morals".
In the state of Bauchi, a person who commits the offence of lesbianism "shall be punished with caning which may extend to fifty lashes and in addition be sentenced to a term of imprisonment which may extend to up to five years".
In the state of Kaduna, a person commits an act of gross indecency "in public, exposure of nakedness in public and other related acts of similar nature capable of corrupting public morals".
Sex acts between men are illegal under the Criminal Code that applies to southern Nigeria and carry a maximum penalty of 14 years' imprisonment.
Sex acts between women are not mentioned specifically in the code, although it is arguable that the gender-neutral term "person" in Section 214 of the code includes women.
Both male and female same-sex sexual activity is illegal in Nigeria.
The maximum punishment in the twelve northern states that have adopted Shari'a law is death by stoning.
The Same-Sex Marriage Prohibition Act criminalises all forms of same-sex unions and same-sex marriage throughout the country.
According to the 2007 Pew Global Attitudes Project, 97 percent In 2015, a survey by an organisation founded by a Nigerian homosexual activist based in London claimed this percentage decreased to 87%.
Chapter 21 of that code provides in pertinent part as follows: Any person who attempts to commit any of the offences defined in the last preceding section is guilty of a felony and is liable to imprisonment for seven years. Any male person who, whether in public or private, commits any act of gross indecency with another male person, or procures another male person to commit any act of gross indecency with him, or attempts to procure the commission of any such act by any male person with himself or with another male person, whether in public or private, is guilty of a felony and is liable to imprisonment for three years. 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.
Section 405 provides that a male person who dresses or is attired in the fashion of a woman in a public place or who practises sodomy as a means of livelihood or as a profession is a "vagabond".
In the states of Bauchi, Gombe, Jigawa, Sokoto, and Zamfara, "sodomy" is committed by "[w]hoever has carnal intercourse against the order of nature with any man or woman".