Student Runs Girls, Commercial Sex Workers, Online Hustlers to Pay Tax

The Federal Government has announced that beginning January 2026, all income earners in Nigeria including student “runs girls,” brothel workers, and social media influencers will be brought under the nation’s tax net.

The Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, disclosed this during an interactive session with members of the Redeemed Christian Church of God (RCCG), City of David parish, in Lagos. He explained that the new tax reforms signed into law by President Bola Ahmed Tinubu in June make no distinction between legitimate and illegitimate sources of income.

“If someone is rendering a service, such a person will pay tax,” Oyedele said. “Even student runs girls or those who engage in other forms of sex work — that’s income. The law does not ask whether it is legal or not; it only asks whether you earned something. If yes, you pay tax.”

The reforms consolidate four key legislations: the Nigerian Tax Act (NTA), Nigerian Tax Administration Act (NTAA), Nigerian Revenue Service (Establishment) Act (NRSEA), and the Joint Revenue Board (Establishment) Act (JRBEA). According to Oyedele, the NTA and NTAA will take effect on January 1, 2026, while the NRSEA and JRBEA will commence on June 26, 2025.

The new tax framework will also affect Nigeria’s growing gig economy, as social media influencers, remote workers earning foreign exchange, and online freelancers will be required to file tax returns. Oyedele clarified, however, that the reform is designed to ease the burden on about 90 per cent of Nigerian workers while widening the revenue base.

He stressed that people who only receive upkeep or allowances would not be taxed, but those monetising their services — whether in classrooms, brothels, or on Instagram — would not be exempted.