The recent pronouncement by the federal government that prostitutes in Nigeria must now pay tax has thrown up a storm of contradictions that strike at the very heart of governance and policy consistency. In one breath, the state criminalizes prostitution, branding sex workers as offenders under the penal and criminal codes. In another breath, it seeks to profit from the same activity through taxation. This paradox not only undermines the credibility of government policy but also reveals a dangerous tendency toward exploitation of already vulnerable groups.
If the government is serious about taxation, then it must be equally serious about legalization. Otherwise, it risks enshrining injustice into law: demanding revenue from citizens without offering them rights or protection. This situation calls for an honest and urgent national debate about the legalization of prostitution in Nigeria.
Under Nigeria’s Penal Code, which applies in the northern states, prostitution is criminalized in several provisions. Section 405 defines a prostitute as “a person who, for his or her own gratification, engages in sexual intercourse for payment.” Section 406 criminalizes the act, stating that “whoever engages in the business of prostitution shall be punished with imprisonment which may extend to one year or with fine or with both.”
Similarly, the Criminal Code, which applies in the southern states, contains several provisions against prostitution. Section 223, for instance, criminalizes “procuring” and “aiding” prostitution. Section 225 further prescribes imprisonment for “every woman who is a common prostitute and behaves in a disorderly or indecent manner in any public place.”
The Trafficking in Persons (Prohibition) Enforcement and Administration Act also criminalizes sexual exploitation, with harsh penalties for those who traffic individuals into prostitution.
The key point is this: Nigeria’s law is clear that prostitution is illegal. Yet, with the government now talking of taxing prostitutes, the contradiction becomes glaring. Taxation presupposes recognition of an activity as legitimate economic work. How can the state both criminalize and legalize at the same time? This is the hypocrisy that legalization would resolve.
At its core, taxation is a social contract. Citizens pay into the system, and in return, the state provides protection, infrastructure, and services. To demand taxes from sex workers without recognizing them as legitimate workers is to exploit them. It means the government is content to take their money but unwilling to provide them with the protection of the law.
Consider the reality on the ground. Sex workers in Nigeria face constant harassment from law enforcement. They are arrested, extorted, and sometimes assaulted by the very people sworn to uphold the law. Clients exploit their vulnerability, knowing they cannot report abuse without incriminating themselves. If government insists on taxing them while leaving them open to these abuses, then taxation becomes nothing more than state-sanctioned extortion.
The principle of fairness requires that if sex workers are taxed like every other Nigerian worker, then they must also be recognized, protected, and treated with dignity.
Nigeria is grappling with unprecedented fiscal pressures. Falling oil revenues, inflation, and rising debt have forced the government to widen its tax net. But if prostitution is to be included in this tax regime, then government must acknowledge its economic significance.
Sex work is one of the world’s oldest professions. In countries like Germany, the Netherlands, and New Zealand, it has been legalized and regulated, contributing millions of dollars annually in taxes. In Germany, for instance, prostitution generates over €15 billion annually, with workers registered, taxed, and protected under labour laws.
In Nigeria, prostitution already thrives as an informal economy. From brothels in Lagos and Abuja to street-based sex work in smaller towns, thousands of people—mostly women—depend on it for survival. Estimates suggest that in Lagos alone, tens of thousands of sex workers are active, with each contributing indirectly to the economy through rent, food, healthcare, and transport. If legalized and regulated, the government could capture this revenue formally, creating a structured taxation system that benefits the state while safeguarding the workers.
Legalizing prostitution also has profound implications for public health. Nigeria is still grappling with high rates of HIV/AIDS and other sexually transmitted infections (STIs). According to UNAIDS, sex workers account for a significant proportion of new HIV infections in sub-Saharan Africa. Criminalization drives prostitution underground, making it harder to regulate health standards or enforce safe practices.
Legalization would allow for mandatory health check-ups, widespread distribution of condoms, and targeted public health campaigns. In countries where prostitution is legal, rates of STI transmission are significantly lower, thanks to regular medical supervision and regulation.
Moreover, legalization reduces stigma. When sex workers can openly access health facilities without fear of arrest, society as a whole benefits. Public health is not just about protecting the sex worker but also the larger population they interact with.
Critics often argue that prostitution fuels human trafficking and exploitation. While this concern is valid, criminalization has proven ineffective at addressing it. In fact, by pushing the industry underground, criminalization makes it easier for traffickers to operate unseen.
Legalization, on the other hand, brings the industry into the light, where it can be monitored and regulated. Licensed brothels, worker registration, and labour laws can help distinguish between voluntary sex work and coerced prostitution. This creates better tools for law enforcement to crack down on trafficking networks while protecting those who freely choose the profession.
Nigeria is a deeply religious and conservative society, and many argue that legalizing prostitution contradicts cultural and moral values. But governance cannot be based solely on moral sentiment. Alcohol, tobacco, and gambling all carry moral objections, yet they are legalized and taxed.
The role of government is not to legislate morality but to create policies that balance rights, health, safety, and economic realities. Religious institutions are free to preach against prostitution, but the state must govern with pragmatism. Laws should protect citizens, not moralize over their choices.
Germany legalized prostitution in 2002, regulating it as legitimate work. Sex workers register, pay taxes, and access health insurance and pensions. New Zealand decriminalized prostitution in 2003, focusing on labour rights and health. Studies show improved safety and working conditions. Netherlands has one of the most regulated sex industries in the world, with red-light districts generating millions in tourism and taxes.
These countries demonstrate that legalization does not destroy societal values. Instead, it creates safer, healthier, and more economically productive systems. Nigeria can adapt these models to its own cultural context.
Critics argue that legalization would “normalize immorality.” But immorality is subjective. What is immoral to one group may not be to another. Policy must rise above subjective morality to focus on measurable outcomes, public health, economic stability, and citizen safety.
Others claim that legalization would increase prostitution. Evidence suggests otherwise. In New Zealand, decriminalization did not cause a spike in sex work but improved conditions for existing workers. Legalization does not create demand; it regulates existing demand.
Nigeria stands at a crossroads. The government cannot continue to criminalize prostitution while demanding taxes from prostitutes. If the state acknowledges that sex workers are economic actors deserving of taxation, then it must also acknowledge their right to protection, healthcare, and dignity.
Legalization is not about endorsing prostitution as a lifestyle. It is about creating a fair, consistent, and humane framework for addressing an industry that already exists, thrives, and contributes to the economy. It is about protecting the vulnerable, safeguarding public health, and ensuring the government does not exploit its citizens under the guise of taxation.
If Nigeria is to tax prostitution, then Nigeria must also legalize it. Anything less is an insult to justice and governance.
• Okoroafor is a staff of The Nation.
