Federal Government Declares All Income Taxable, Including from Sex Work

The Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, has confirmed that no source of income will be exempt from taxation under the country’s newly enacted laws. This comprehensive approach means that individuals earning money from providing services, including sex workers colloquially known as ‘runs girls’, will be required to pay tax.

Oyedele clarified the principle during a public engagement in Lagos, stating that the tax law is concerned solely with whether an income was generated from a service or good, not with its legal status. He explained that financial gifts sent to relatives or others without an exchange for services are not considered taxable income.

The new tax legislation, signed into law by President Bola Tinubu in June and effective from January 1st, 2026, represents a significant overhaul of the nation’s fiscal framework. The reforms aim to broaden the tax base and simplify compliance, applying uniformly to various earners, including social media influencers and remote workers receiving foreign currency.