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The short answer
It depends first on whether you are tax resident in Italy: if you are, Italian rules decide how your Nigerian income is treated in your Italian return; if you are not, Italy generally has no claim on it. Separately, Nigeria taxes Nigerian-source income at source, for example 10% withholding on dividends, interest and rent. With no full Italy–Nigeria treaty, relief depends on each country's own rules.
If you live in Italy and still earn something in Nigeria, such as rent on a house in Lagos, dividends from Nigerian shares, interest on a fixed deposit or fees from a Nigerian client, two tax systems may be interested in the same money. Nigeria taxes income that arises in Nigeria. Italy's interest depends on whether you are tax resident in Italy. There is no full treaty between the two to settle overlaps, so each country's own rules apply. This guide sets out the Nigerian side, which is well documented, and what to check on the Italian side. It is information, not tax advice.
Step one: are you tax resident in Italy?
Everything on the Italian side starts here. Italian tax residence is decided by Italian law, not by your permit type or by whether you still feel Nigerian, and the rules are set out in Italian tax law and the Agenzia delle Entrate's guidance. Our guide to when you become tax resident in Italy explains them. If you are not resident in Italy, Italy generally has no claim on income arising in Nigeria; if you are, Italian rules decide how that income is treated in your Italian return.
Nigeria applies its own test. Mondaq's September 2026 summary of the Nigeria Tax Act says a person is non-resident in Nigeria only if all of these apply: not domiciled in Nigeria, no permanent place available for domestic use, no habitual abode, no substantial economic or immediate family ties, under 183 days in Nigeria in a 12-month period, and not a diplomat. Many people living in Italy will be Nigerian non-residents on that test, but strong family or economic ties can change the answer.
How Nigeria taxes each kind of income
| Nigerian income | Nigerian treatment for a non-resident (sources dated) | Italian side |
|---|---|---|
| Dividends from Nigerian companies | 10% withholding (PwC, May 2026); Mondaq says withholding is the final tax for non-residents with only passive income | Check how Italy treats foreign dividends and any credit for the 10% |
| Interest (bank deposits, bonds) | 10% withholding (PwC, May 2026) | Check the Italian treatment of foreign interest |
| Rent on Nigerian property | 10% withholding by the tenant or agent (PwC; NGEX guide); the NGEX guide says you file in Nigeria if you have rental income | Check the Italian treatment of foreign rent and of the property itself |
| Fees for work done from Italy | The NGEX guide says services physically performed outside Nigeria are not taxable in Nigeria unless you are Nigerian tax resident; payers may still withhold | Check how Italy treats your self-employed or freelance income |
| Money sent to you as a gift | The NGEX guide says remittances and gifts are not taxable in Nigeria | Not income from work or investment; check if large |
There is no treaty rate to reduce Nigerian withholding for residents of Italy, because the Italy agreement covers air and shipping only, according to FIRS Information Circular 2022/15. See the Italy–Nigeria treaty position.
Worked example (illustrative)
Example only. You are tax resident in Italy and own a flat in Lagos let for ₦3,600,000 a year. The tenant's agent withholds 10%, ₦360,000, and pays you ₦3,240,000. In Nigeria, the NGEX guide says you should file because you have rental income; returns are due by 31 March of the following year (Mondaq, September 2026). In Italy, the question is how the gross rent and the Nigerian tax withheld are reported and whether a credit is available. Keep the tenancy agreement, the withholding receipt and bank statements for both returns.
Filing in Nigeria as a non-resident
- Mondaq's summary says non-residents file personal income tax returns with the Nigeria Revenue Service (NRS) by 31 March of the following year, and that a non-resident with non-passive income should register with the NRS Non-Resident Persons Tax Office and obtain a Tax ID.
- If your only Nigerian income is passive and taxed at source, the same summary describes withholding as final.
- The NGEX guide says non-residents with no Nigerian income need not file.
The Italian side: what to check
- Whether you are resident for the tax year in question.
- How each Nigerian income item is reported: see reporting Nigerian income in the 730 or Redditi and Italian tax on rent from a house in Nigeria.
- Whether Nigerian accounts, shares or property must be declared on their own, separately from income: see quadro RW for Nigerian investments.
- Whether the Nigerian tax withheld can be credited, and what evidence the Agenzia delle Entrate requires.
- Who will help: a CAF or a commercialista familiar with foreign income.
Where Pryme fits
Pryme does not give tax advice. A Pryme account keeps naira income from Nigeria separate from euro money, and you can generate statements and receipts, including verifiable ones made with VerifyDoc.ai, as evidence for either tax authority. See receipts and statements.
Questions people ask
Do I pay tax in Italy on rent from my house in Nigeria?
If you are tax resident in Italy, Italian rules decide how that rent is treated in your Italian return. Nigeria also taxes the rent at source at 10%. Check the Italian treatment with a CAF or commercialista.
Is Nigerian withholding tax final if I live in Italy?
For non-residents with only passive income such as dividends, Mondaq's 2026 summary of Nigerian law describes withholding as the final Nigerian tax. Italian tax is a separate question.
Is money my family sends me from Nigeria taxable?
The NGEX guide on Nigeria's 2026 reforms says remittances and gifts are not taxable in Nigeria. Very large gifts can raise other questions in Italy; ask a professional.
Do I need to file a tax return in Nigeria while living in Italy?
If you have Nigerian income such as rent, the NGEX guide says yes, with returns due by 31 March of the following year. With no Nigerian income, it says you need not file.
Sources
- Mondaq: Taxation of non-resident individuals in Nigeria (30 Sep 2026) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria, corporate withholding taxes (reviewed 29 May 2026) · accessed Oct 2026
- NGEX Diaspora Guide to Nigeria's 2026 tax reforms (hosted by NiDCOM, Jan 2026) · accessed Oct 2026
- FIRS Information Circular 2022/15: Claim of tax treaty benefits in Nigeria (11 May 2022, KPMG-hosted copy) · 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.