Key Points:
- The Federal Government confirms new tax rules on all service income.
- Runs girls’ earnings will now be included as taxable income.
- Gifts or upkeep money remain untaxed, but providers must pay tax first.
The Federal Government has announced that money earned from all services, whether legal or not, will be subject to tax once the new law takes effect in 2026.

Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, explained the details at an event in Lagos. He spoke during a session at the Redeemed Christian Church of God, City of David.
Oyedele stressed that tax law looks only at income, not at morals. He explained that the system will check if money came from goods or services. If yes, tax must be paid.
Call girls’ income to be taxed
The tax chief used the case of runs girls, or call girls, as an example. He said their earnings come from offering a service, so it will be taxed. “If somebody is doing runs girls, right, they go and look for men to sleep with, you know that’s a service, they will pay tax on it,” Oyedele stated.
He made it clear that the law does not split income into legal or illegal groups. The only test is whether a service or good was exchanged for payment.
Gifts and upkeep money exempt
Oyedele also explained that upkeep money or gifts are not taxed. He said such money is classed as a “non-exchange transaction.” According to him, a gift is money given freely without service in return.
He added that people must first pay tax on their own income before gifting others. “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,” he explained.
Law to begin in 2026
The new rule forms part of broader tax reforms planned by the government. It will officially take effect from January 1, 2026.
The plan has already sparked wide debate online. Some users argued that taxing illegal jobs was strange, while others noted that the government is simply focused on income, not legality.
This announcement follows recent moves by the government to widen its tax base and boost revenue. It also comes at a time when Nigerians are still debating earlier reforms, such as the removal of fuel subsidy. Meanwhile, other citizens have linked the new law to past claims that more aggressive tax drives are needed to reduce oil dependence





