The emergence of Information and Communication Technology (ICT) has revolutionized governance, leading to the adoption of e-Government, which enhances service delivery, administrative efficiency, and transparency. In Nigeria, the regulatory framework for e-Government comprises various laws and policies designed to create a conducive environment for digital governance. Despite its transformative potential, e-government faces challenges in Nigeria, including fragmented legal frameworks, inadequate infrastructure, cybersecurity threats, and limited political will among decision-makers. This study examined the legal and regulatory framework of e-Government in Nigeria, identified challenges affecting the implementation of e-Government policies such as the absence of a comprehensive legal framework which hampers e-government implementation, resulting in data protection and cybersecurity vulnerabilities and the multiplicity of regulatory agencies that hinders the seamless e-Government initiatives. The study recommends accelerating the enactment of the e-Government Law to address issues like data protection, privacy, and cybercrime. Similarly, it recommends updating existing laws to reflect digital advancements. By addressing these challenges, Nigeria can strengthen its digital governance framework, improve service delivery, and foster transparency, contributing to national growth and enhanced quality of life for its citizens.