The Federal Government has reiterated that all earnings made within Nigeria are taxable, extending this to money obtained by sex workers also known as ‘runs girls.’

This clarification came from Taiwo Oyedele, Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, in a viral clip from a tax awareness session organised by the Redeemed Christian Church of God, City of David, Lagos.

Oyedele pointed out that upkeep or financial support sent to relatives, dependents, or strangers is excluded from taxation since it qualifies as a “non-exchange transaction.”

He explained: “You earn a certain amount of money and you have to send upkeep to your cousin, your brother, even a stranger, it doesn’t really matter.

If the amount you’re sending to someone is money you are giving to them as a gift, that’s not taxable. It is you that should have paid tax before giving them a gift.”

However, the reform committee boss explained that once money is received in exchange for any form of service or product, it becomes a taxable income irrespective of the legality of the transaction.

He said: “If somebody is doing runs girl, right, they go and look for men to sleep with, you know that’s a service, they will pay tax on it.

One thing about the tax law is, it does not separate between whether what you are doing is legitimate or not. It just asks you whether you have an income.

Did you get it from rendering a service or providing goods? You pay tax.”

Oyedele urged citizens to avoid focusing only on controversial aspects of the reforms, likening such an approach to blind men each attempting to describe an elephant.

The tax framework, passed into law earlier this year and scheduled for enforcement in January 2026, has been described as the most ambitious reform in Nigeria’s tax history. According to him, it introduces over 200 amendments across more than 400 pages of legislation.

He added: “With over 200 significant changes and more than 400 pages combined, it is very easy and could be tempting to narrow it down to one issue. That would be making the same mistake as the blind man and the elephant.”

The new framework harmonises tax rules to ease compliance and reduce disputes linked to multiple levies. Among its highlights are exemptions for individuals who earn below N800,000 annually, as well as reliefs for small businesses with turnover not above N100 million and assets not exceeding N250 million from company income tax, capital gains tax, and the newly introduced development levy.

Fiscal Policy: Runs girls to begin tax payment January 2026 – Taiwo Oyedele