The announcement by Taiwo Oyedele, Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, that “hook-up girls” (popularly known as runs girls) will be required to pay tax from January 2026 has stirred intense public debate.
On the surface, the logic is straightforward: any income derived from rendering a service or providing a product is taxable under Nigerian law. Tax statutes do not distinguish between legal and illegal sources of income; they only ask whether money was earned. In principle, a commercial sex worker and a small-scale trader stand on the same plane of tax liability.
The Case for Taxation
Supporters of the policy argue that it is simply an extension of equity in taxation. If professionals, traders, artisans, and even online freelancers must remit taxes, then it is fair for others who earn well above the N800,000 annual exemption threshold to contribute to national revenue. Taxation, after all, is not a moral endorsement of one’s trade; it is a civic responsibility.
The Moral and Social Dilemma
However, the moral controversy cannot be ignored. Commercial sex work remains largely stigmatised — and in some jurisdictions, criminalised. How does the state reconcile taxing an activity it does not legally recognise? Does taxation inadvertently confer legitimacy? Or does it simply highlight the contradictions in our governance system: criminalising with one hand, monetising with the other?
Practical Challenges
Beyond the moral debate, implementation raises tough questions:
- How will tax authorities identify and assess income from a largely cash-based and discreet trade?
- Would this drive the trade further underground and make compliance impossible?
- Could enforcement lead to harassment and exploitation, especially by security agencies?
A Bigger Picture
This debate is not unique to Nigeria. Many countries, including the United States and parts of Europe, tax illicit income — even proceeds from organised crime. The principle is simple: you cannot profit from society without contributing back to it. Yet, in societies with fragile social contracts, such measures often deepen distrust.
Conclusion
The decision to tax hook-up girls is a test of Nigeria’s evolving fiscal framework. It may raise revenue in theory, but in practice, it risks opening new fault lines — between morality and law, legality and pragmatism, enforcement and abuse.
At a deeper level, it forces us to confront uncomfortable truths about our economy: that informal and unconventional sectors, however controversial, are significant contributors to livelihoods and must be reckoned with in our national policies.
