The Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, has disclosed that commercial sex workers, popularly called “runs girls,” will be required to pay tax under Nigeria’s new tax framework.
President Bola Tinubu had on June 26 signed into law four tax reform bills passed by the National Assembly after consultations with stakeholders. The new laws — the Nigeria Tax Act, 2025 (NTA); the Nigeria Tax Administration Act, 2025 (NTAA); the Nigeria Revenue Service (Establishment) Act, 2025 (NRSEA); and the Joint Revenue Board (Establishment) Act, 2025 (JRBEA) — are expected to overhaul the country’s fiscal and revenue system.
Speaking at an engagement session at the Redeemed Christian Church of God, City of David Parish in Lagos, Oyedele said the new Tax Administration Act does not distinguish between moral or immoral sources of income. According to him, any money earned through the provision of a service is taxable.
“If somebody is doing runs girls, they go and look for men to sleep with. You know that’s a service. They will pay tax on it,” he said.
He clarified that taxation will not apply to gifts or non-exchange transactions, but only to income earned from services rendered.
“If you provide a service and get paid for it, whether people consider it good or bad, that income is taxable. What is not taxable are gifts — money given to you without expecting anything in return,” he explained.
Oyedele’s remarks have sparked mixed reactions among Nigerians.
While some argue that taxing sex workers amounts to legitimizing prostitution, others see it as a bold step towards ensuring fairness in taxation.
The new Tax Administration Act seeks to broaden Nigeria’s revenue base by bringing more players in the informal sector into the tax net.
It also establishes a uniform legal and operational framework for tax administration across the federal, state, and local governments.
