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The short answer
Italian succession tax depends on where the person who died was resident, not where the heir lives. If your parent was resident in Nigeria, Italian succession tax reaches only assets located in Italy, so a Nigerian house is outside it; if the deceased was resident in Italy, worldwide assets are in scope, with 4% above a €1,000,000 allowance per heir for a spouse or child. Either way, once you own the property as an Italian tax resident, it goes in quadro RW and IVIE generally applies.
When a parent dies in Nigeria and leaves a house or land, an heir living in Italy faces two separate sets of rules: Nigerian rules on getting the property into your name, and Italian rules on succession tax and on owning property abroad. This guide sets out the Italian side and how it connects to the Nigerian steps.
What decides whether Italian succession tax applies
The Italian succession tax code (art. 2 of D.Lgs. 346/1990) sets the territorial rule. Fiscomania (updated 15 Apr 2026) summarises it as: if the deceased was resident in Italy, the tax applies to all assets and rights transferred, including those abroad; if the deceased was not resident in Italy, only assets located in Italy are taxed. In its words, what counts is the residence of the deceased and where the assets are, "non la residenza dell'erede".
| Situation | Nigerian house in Italian succession tax? |
|---|---|
| Parent lived in Nigeria, heir lives in Italy | No; only Italian assets are in scope |
| Parent lived in Italy, heir lives in Italy or Nigeria | Yes; worldwide assets are in scope |
| Parent lived in a third country | Only Italian assets are in scope in Italy; that country's rules also apply |
Residence for this purpose is a legal question. A parent who moved back to Nigeria but kept an Italian registered address, for example, may need a professional view.
If the deceased was resident in Italy
The rates and allowances Fiscomania sets out are:
| Heir | Rate | Allowance per heir |
|---|---|---|
| Spouse, children and other direct line | 4% | €1,000,000 |
| Brothers and sisters | 6% | €100,000 |
| Other relatives to the 4th degree and in-laws | 6% | None |
| Others | 8% | None |
| Heir with a severe disability | Ordinary rate | €1,500,000 |
The declaration of succession is due within 12 months of the opening of the succession. Tax paid abroad on assets located there may be credited under art. 26 of the code in the cases it provides. Nigeria's tax treaty with Italy covers only air and shipping income (FIRS circular, 11 May 2022), so there is no treaty for inheritance.
Worked example (illustration only)
A mother resident in Italy leaves her daughter a flat in Italy worth €180,000 and a house in Lagos worth €70,000. The daughter's share is €250,000, below the €1,000,000 allowance for a child, so no succession tax is due, but the Lagos house still has to be declared in the succession. If the mother had been resident in Nigeria, only the Italian flat would have been in scope.
The Nigerian side, in brief
In Nigeria, the property has to be transmitted to you: through probate if there is a will, or letters of administration if there is not, followed by registering the change of ownership. See letters of administration in Nigeria for the process. If you act from Italy, a power of attorney signed before an Italian notary is usual; our guide to a power of attorney for Nigerian property covers the legalisation.
On Nigerian tax, Bloomberg Tax (2 Feb 2026) explains that under the Nigeria Tax Act 2025 inheritance is not a chargeable disposal, and the heir takes the property at its market value at the date of death. That value matters if you later sell: see bringing land sale proceeds to Italy.
Keep a full file: the death certificate, the grant of probate or letters of administration, the title documents now in your name, and any valuation at the date of death. Italian advisers, Nigerian buyers and Nigerian tax officials may all ask for the same papers in different years.
After you inherit: IVIE and quadro RW
Once the house is yours and you are an Italian tax resident, it becomes a foreign property for Italian purposes. You declare it in quadro RW of the Redditi PF return, the section the Agenzia delle Entrate's instructions title "investimenti all'estero e/o attività estere di natura finanziaria - monitoraggio - IVIE/IVAFE". IVIE is generally due at 1.06% a year after the 2024 budget law, according to FiscoeTASSE (9 Jan 2024). For a non-EU country such as Nigeria the base is the cost shown in the deed or contracts, or the market value; how the base works for an inherited property is a point to settle with your commercialista. IVIE is not paid if the total due is €200 or less, and property taxes paid in Nigeria can be deducted.
The full calculation is in IVIE on a house in Nigeria, and the reporting in quadro RW for Nigerian assets. This is information, not tax or legal advice.
Where Pryme fits
If the inherited property is let, rent can be paid into your Pryme NGN account details and kept in naira or converted with Swap; the app shows the rate and the fee before you approve. Verifiable statements through Pryme receipts with VerifyDoc.ai help when your commercialista needs a record of Nigerian income.
Questions people ask
Do I pay inheritance tax in Italy on a house in Nigeria?
Only if the person who died was resident in Italy. If they were resident in Nigeria, Italian succession tax covers only assets located in Italy.
What is the Italian inheritance tax rate for children?
4% on the value above €1,000,000 per heir, for a spouse or child, according to the rates summarised by Fiscomania.
Do I need to declare an inherited Nigerian house in Italy?
Yes, if you are an Italian tax resident: foreign property goes in quadro RW and IVIE is generally due each year.
Is inheritance taxed in Nigeria?
Under the Nigeria Tax Act 2025 inheritance is not a chargeable disposal; the heir takes the property at market value at the date of death.
Sources
- Fiscomania: Successione con beneficiario residente all'estero (updated 15 Apr 2026) · accessed Oct 2026
- Bloomberg Tax: New Nigeria tax law redefines capital gains tax for individuals (2 Feb 2026) · accessed Oct 2026
- FiscoeTASSE: Ritoccate le patrimoniali, aumentano Ivie e Ivafe (9 Jan 2024) · accessed Oct 2026
- Agenzia delle Entrate: Redditi PF 2024, Fascicolo 2 instructions (draft, tax year 2023) · accessed Oct 2026
- FIRS Information Circular 2022/15 on claiming tax treaty benefits (11 May 2022, via KPMG) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.