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The short answer
Italian citizens who move to Nigeria register with AIRE, the registry of Italians resident abroad, through the Italian consulate; non-citizens cancel their registration at the comune. Neither step ends Italian tax residence by itself: since 2024, registry status is only a rebuttable presumption, and you remain resident for a year in which you kept your residence, domicile or physical presence in Italy for most of it (183 days, or 184 in a leap year).
Two groups, two registries
Nigerians leaving Italy fall into two groups. Those who became Italian citizens keep their citizenship abroad and are expected to move their registration to AIRE (Anagrafe degli Italiani Residenti all'Estero), the register of Italian citizens living abroad, which is handled through the Italian consular office for the area where they now live. In Nigeria that means the Embassy of Italy in Abuja or the Consulate General in Lagos, depending on the state. Those who are not Italian citizens do not join AIRE; they ask the comune to cancel their residence registration because they are emigrating, and they deal separately with the permesso di soggiorno.
The consulate's and comune's own pages set out the forms and any time limits; check them before you go, because a registration left open in Italy has tax consequences.
Why deregistration alone is not enough
Before 2024, being on a comune's registry was close to conclusive for tax: if you were on it for most of the year, you were resident. Legislative decree 209/2023 changed art. 2 of the TUIR from 1 January 2024. EC News (February 2025) explains that registry status is now a relative presumption, alongside three other tests: residence, domicile and physical presence (with part days counted). You are Italian tax resident for a year if any one test is met for most of it.
- If you stay on the registry, Italy presumes you resident; you can rebut it by showing none of the other tests applied.
- If you deregister but your spouse and children stay in Italy, or you keep coming back for long periods, the domicile or presence tests may still make you resident.
- If you deregister, move your family and spend most of the year in Nigeria, you should be non-resident for that year.
The year of departure
Italy's tax year is the calendar year, and the test looks at the year as a whole. The timing of the move therefore matters.
| Departure date (illustrative) | Days in Italy that year | Likely domestic result |
|---|---|---|
| 31 March | 90 | Non-resident for the year, if the other tests are also not met |
| 30 June | 181 | Close to the line; non-resident only if fewer than 183 days meet any test |
| 31 August | 243 | Resident for the whole year, including the months in Nigeria |
These day counts are calculated from the calendar for a non-leap year and are examples. In the third row, Italy taxes worldwide income for the whole year, so Nigerian salary earned from September is in the Italian return, while Nigeria may also tax it under its own rules. The two countries' tax agreement covers air and shipping only, according to the FIRS circular of May 2022, so there is no treaty tie-breaker; the Italian foreign tax credit under art. 165 TUIR may help with Nigerian tax paid.
Filing after you leave
For the 2026 filing season, Fiscomania notes that people who were not Italian tax resident in 2025 or 2026 must use Redditi PF rather than the 730. A returnee who still has Italian income, such as rent from an Italian flat, files Redditi PF as a non-resident. One who has no Italian income may have nothing to file after the last resident year. See 730 or Redditi PF.
If you used the impatriati regime
Workers who came to Italy under the impatriati regime from 2024 commit to stay tax resident for at least four years. Fiscomania (April 2026) notes that moving abroad before then ends the benefit and the tax saved is recovered with interest, though without administrative penalties. See the impatriati regime.
Nigeria's side on return
Once home, you will almost certainly be Nigerian tax resident: PwC (May 2026) lists domicile, a permanent home available, habitual abode, 183 days in any 12-month period, and economic or family ties, any one of which is enough. From then, Nigeria taxes your worldwide income, including Italian pension or rent. The NiDCOM guide says foreign pensions are not taxed in Nigeria; check how that applies to an INPS pension (see INPS pension in Nigeria). Severance (TFR) is covered in TFR when moving back.
Steps
- Choose a departure date with the 183-day test in mind, if you can.
- Italian citizens: register with AIRE through the consulate covering your Nigerian state. Others: cancel residence at the comune.
- Move your home and family arrangements, and keep proof (tenancy in Nigeria, school enrolment).
- Close or report Italian accounts and assets you no longer need.
- File the final Italian resident return, then Redditi PF as non-resident if you keep Italian income.
- Get a Nigerian Tax ID ready for income at home.
Where Pryme fits
Returnees often hold euro and naira for months. A Pryme account keeps both, with local details for each, and Swap converts only when you choose, rate and fee shown first. This is information, not tax advice.
Questions people ask
Do I have to register with AIRE when I move to Nigeria?
If you are an Italian citizen moving abroad, AIRE is the register for Italians living abroad, handled through the consulate. Non-citizens instead cancel their comune registration.
Does AIRE registration end Italian tax residence?
Not by itself. Since 2024 the registry is a rebuttable presumption, and residence, domicile or physical presence in Italy for most of the year still make you resident.
If I leave Italy in September, am I taxed in Italy for that year?
Usually yes: with more than 183 days in Italy you are resident for the whole year, so worldwide income for that year is declared in Italy.
Which Italian return do I file after moving back to Nigeria?
Non-residents who still have Italian income use Redditi PF, not the 730.
Sources
- EC News: Residenza fiscale delle persone fisiche, nuovi criteri e recenti chiarimenti della prassi (5 Feb 2025) · accessed Oct 2026
- Fiscomania: Scadenza modello 730/2026, il calendario completo (1 May 2026) · accessed Oct 2026
- Fiscomania: Regime impatriati, check list per verificare i requisiti (1 Apr 2026) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria, individual residence (reviewed 29 May 2026) · accessed Oct 2026
- FIRS Information Circular 2022/15 on claiming tax treaty benefits (11 May 2022, hosted by 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.