Revenue or hypocrisy? Nigerians react to tax on ‘runs girls’

As over 30 countries give legal recognition to prostitution

The decision of the Federal Government to tax ‘runs girls’ (commercial sex workers) has set tongues wagging on social media.

While some netizens view the development as a pragmatic move to boost government revenue and regulate the ‘hookup industry’ that has long existed in the shadows, others described it as hypocritical, questioning why the state would seek to profit from an activity it still deems illegal.

Recall that Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, had stated during an engagement session at the Redeemed Christian Church of God, City of David, Lagos, that commercial sex workers would pay tax under the new tax laws set to take effect from January 2026.
The tax expert explained: “If somebody is doing runs girls (sex work), they go and look for men to sleep with. You know that’s a service. They will pay tax on it,” pointing out that the new laws do not differentiate between legitimate and illegitimate income sources.
“It just asks you whether you have an income. ‘Did you get it from rendering a service or providing a good?’ Then, you pay tax,” he added.

He was, however, silent on enforcement — how sex workers would be identified, registered, or compelled to comply with the law.
Critics argue that taxation without legal recognition exposes sex workers to double jeopardy — forced to pay taxes yet still vulnerable to police raids, harassment, and prosecution. “Can you imagine? You want to tax illegal business and arrest them after collecting tax from them,” a commentator, Wale Kazeem, said.
In 2019, the Abuja Command of the Nigeria Police Force arrested over 100 women on the streets and paraded them as sex workers. Out of this number, 65 were arrested for allegedly hanging around nightclubs in the Federal Capital Territory (FCT).

Two years earlier, precisely in 2017, the Kano State Joint Task Force, comprising officials of the police, civil defence corps, Hisbah, KAROTA, and vigilante group, arrested 840 suspected sex workers.
In a chat with The Guardian, an Abuja-based legal practitioner, Ralph Agama, highlighted the lack of a legal framework for sex work in Nigeria and questioned the morality of legalising it, given the country’s diverse religious and cultural values.
Citing a recent Federal High Court judgment which upheld the illegality of commercial sex work despite objections from a non-governmental organisation, he expressed scepticism about generating revenue from illegal activities and criticised the government’s approach to taxing such activities. 

Agama further argued that the state’s attempt to indirectly benefit from prostitution without officially recognising it in law exposes a contradiction in policy. According to him, such inconsistency not only undermines the legal system but also raises questions about fairness, as individuals are criminalised for the same acts from which the government seeks to profit. He emphasised that until Nigeria establishes clear legislation on the matter, any attempt to tax sex work would be both exploitative and unconstitutional.
He also touched on the social implications of legalisation, warning that it could lead to moral conflicts in a society where religion plays a dominant role in shaping laws and public conduct. He noted that Nigeria’s multi-ethnic and multi-religious make-up means that legalising sex work would likely encounter resistance from influential religious groups, who may view it as an erosion of moral values. This, he argued, could fuel public unrest and deepen divisions across communities.

Nonetheless, Agama acknowledged the ongoing debate around human rights and the protection of vulnerable groups. He pointed out that many advocates for legalisation argue from the perspective of health, safety, and dignity for sex workers, who are often subjected to violence, stigma, and lack of legal protection. While he maintained that morality and cultural values must not be ignored, he conceded that any sustainable solution must also consider the realities faced by those engaged in the trade, balancing legal reforms with social safeguards.
“Our law is that you cannot enforce any contract that tends to corrupt the moral. It is called contra bonos mores. So, if there is no instrument legalising it, on what basis and what criteria are you taxing them? How do you even justify their income? Or any money that comes into their account is taxable on the basis that they are sex workers?” he queried.

Some also contended that the decision essentially places a tax on criminal activities like internet fraud, drug trafficking, kidnapping, armed robbery, and similar offences.
On X, Samuel Dominic (@ProductivityVA) reacted: “Taxing what you won’t legalise is hypocrisy in fine print,” while Great (@geenitee) tweeted, “If you’re taxing something illegal, then indirectly you are encouraging the individual involved in it to continue in the illegality. Tax law should care about legal and illegal income.”
Investigations by The Guardian revealed that over 30 countries around the world have legalised prostitution, where sex workers are formally registered and required to pay taxes to their governments.

Some of the countries that permit and regulate prostitution and brothels include the Netherlands, Germany, Austria, Switzerland, Greece, Turkey, Hungary, Latvia, and Bangladesh — one of the few Muslim-majority countries where it is legal.
Others are New Zealand, where sex workers have labour protections; Australia; Mexico; Brazil; and Uruguay, where sex workers must register.
Findings also showed that it is legal in the following countries but not fully regulated: Italy, Spain, France, Belgium, and Canada.
The debate has further sparked new concerns, with critics questioning why the Nigerian government would move to tax sex work when it is still fully criminalised under Sharia and Penal Codes in Northern Nigeria, and while not explicitly banned in the Southern Criminal Code, it outlaws associated practices such as pimping and operating brothels.

In March 2025, the Federal High Court in Abuja rejected a bid to legalise prostitution in Nigeria, dismissing a suit filed by commercial sex workers in the Federal Capital Territory who claimed their fundamental rights were being violated. The applicants had asked the court to restrain the Minister of the FCT, Nyesom Wike, and the Abuja Environmental Protection Board (AEPB) from harassing, arresting, or prosecuting them for engaging in the trade.
Delivering judgment, Justice James Omotosho held that prostitution is an immoral practice incompatible with the cultural values of Nigeria’s diverse ethnic groups. He ruled that sex workers cannot claim any legal rights under existing laws or the 1999 Constitution (as amended), and therefore found no basis to prevent the FCT Minister or security agencies from taking action against individuals involved in such activities.
Sharing his thoughts on X, Chubie Ujah (@XtremelifeM) believes the disclosure by the Chairman, Presidential Committee on Fiscal Policy, implies that Nigeria would need to legalise commercial sex work. He argued that imposing taxes on sex workers without first granting them legal recognition would amount to exploitation, since the government cannot legitimately tax an activity it officially criminalises.

According to him, proper legalisation would not only protect the rights of those in the trade but also ensure accountability and structured revenue collection.
As debates intensify, Nigeria stands at a crossroads: whether to confront the realities of a trade that thrives despite legal prohibitions, or to continue a path of selective enforcement that undermines both justice and policy credibility. Advocates insist that a consistent legal framework — whether through regulation or prohibition — is the only way to end the current double standard.
Ultimately, the question lingers: is the government’s new tax push about genuine reform, or a desperate grab for revenue that risks entrenching hypocrisy?