-Special Report-
Nigeria’s Fiscal Overhaul to Include Taxation of Commercial Sex Workers
In a
landmark shift within Nigeria’s fiscal policy landscape, the Federal Government
has announced that income earned by commercial sex workers will be subject to
taxation beginning January 1, 2026.
This directive is part of a sweeping set of reforms signed into law by President Bola Tinubu on June 26, 2025, aimed at broadening the country’s tax base and reducing dependence on oil revenues.