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The short answer
In Redditi PF, the credit for tax paid abroad under art. 165 TUIR is claimed in quadro CE, after the Nigerian income itself has been entered in its own section (for example rigo RL12 for rent from a Nigerian building). For each year and country you enter the foreign income, the Nigerian tax definitively paid and the figures used for the ceiling, which is Italian gross tax multiplied by foreign income over total income. The 2026 deadline for Redditi PF was 2 November 2026.
Two steps, not one
The most common mistake with foreign income is to treat the credit as a standalone deduction. In Redditi Persone Fisiche (Redditi PF) it is a two-stage process. First the Nigerian income goes into the section for its category, so it becomes part of your Italian taxable total. Only then is the credit worked out in quadro CE, the section headed "credito di imposta per redditi prodotti all'estero". Art. 165, comma 8 TUIR denies the credit if the foreign income is missing from the return, so the first step is what makes the second possible.
| Nigerian income | Where it is declared first |
|---|---|
| Rent from a Nigerian house or flat | Quadro RL, rigo RL12 (column 2 for rent) |
| Other miscellaneous income | Quadro RL, in the line the instructions give for that income |
| Nigerian salary for work done in Nigeria while Italian resident | The employment income section, as the instructions specify |
| Interest or dividends | Usually quadro RM or RL depending on the income; check the year's instructions |
Fiscomania's guide to foreign property (updated April 2026) confirms RL12 as the line for income from foreign land and buildings. For other categories, check the instructions for the year you are filing, because line numbers can move between editions.
What goes into the credit section
For each foreign state and each year in which the income was produced, the section asks for the information needed to apply art. 165. In plain terms you will need:
- the state (Nigeria) and the year the income was produced;
- the foreign income that was included in your Italian total;
- the Nigerian tax paid on it definitively, converted to euro;
- your total income and the Italian gross tax, which the form or software uses to compute the ceiling;
- any credit already used in earlier returns for the same state and the same year of income, which reduces what is left.
EC News (June 2023) sets out the ceiling: the credit cannot exceed the Italian gross tax in the proportion that the foreign income bears to total income, and cannot exceed the net tax for the year. Credits claimed earlier for the same state and income year reduce the amount available.
Worked example (illustrative figures only)
A Turin resident has €40,000 of total income in the year, of which €8,000 is Nigerian income already declared in the right section. For the example, her Italian gross tax is €11,200.
- Ceiling: €11,200 × 8,000 ÷ 40,000 = €2,240.
- Case A: Nigerian tax definitively paid is €900. It is below the ceiling, so the credit is €900.
- Case B: Nigerian tax is €2,600. The credit stops at €2,240, and €360 of Nigerian tax is not recovered anywhere.
Converting naira to euro
Both the income and the tax must be entered in euro. Use one documented method for the whole year, such as the rate on the day each payment was received, and apply it to the gross income and to the tax withheld from it, so that the ratio between the two is not distorted. Keep the rate source with your papers; if the Agenzia delle Entrate reviews the claim, a consistent and explained conversion is easier to defend than a mix of rates picked after the event.
If only part of a foreign income counts towards your Italian taxable total, art. 165, comma 10 reduces the creditable foreign tax in the same proportion. Ask your adviser how this applies to your income type.
Timing: which year's return
The credit is claimed in the return for the tax year in which the foreign income was produced, provided the Nigerian tax was paid definitively before you file. Where the Nigerian tax becomes final only later, for example after a Nigerian assessment, art. 165, comma 7 has a separate rule; EC News refers to it without setting out the deadline, so agree the approach with your commercialista.
For the 2025 tax year, Fiscomania (May 2026) gives these dates:
- Redditi PF
- 2 November 2026 (31 October fell on a Saturday)
- Late return
- By 29 January 2027, with a €250 penalty that can be reduced through ravvedimento operoso; after that the return counts as omitted
- Modello 730
- 30 September 2026
- Second IRPEF instalment
- 30 November 2026
Whether you can use a 730 instead depends on your income; see 730 or Redditi PF with income from Nigeria.
Steps before you file
- List each Nigerian income by type and year.
- Collect proof of the Nigerian tax: withholding credit notes, receipts, any NRS assessment (see the conditions for the credit).
- Convert naira to euro using a consistent, documented rate.
- Enter the income in its own section first.
- Complete the credit section per state and year; let the software compute the ceiling, then check it by hand.
- Keep everything: the Agenzia delle Entrate can ask for the documents later.
Where Pryme fits
A clean record helps here. Naira received into a Pryme account shows each credit on one statement, and a verifiable statement from VerifyDoc.ai can be checked by your adviser for alteration. Pryme does not file Italian returns; this is information, not tax advice.
Questions people ask
Where do I claim tax paid in Nigeria on Redditi PF?
In quadro CE, after the Nigerian income has been declared in its own section, such as rigo RL12 for rent from a Nigerian property.
How is the foreign tax credit calculated in Italy?
Italian gross tax × foreign income ÷ total income gives the ceiling. You get the lower of that ceiling and the Nigerian tax definitively paid.
Can I claim Nigerian tax that has not been paid yet?
Only tax paid definitively counts. If it becomes final later, a separate rule in art. 165, comma 7 applies; ask your adviser.
What was the 2026 deadline for Redditi PF?
For the 2025 tax year it was 2 November 2026, with a late return possible until 29 January 2027 subject to a penalty.
Sources
- EC News: Il credito per le imposte pagate all'estero nella dichiarazione (e in sua mancanza) (22 Jun 2023) · accessed Oct 2026
- Fiscomania: Immobile estero, il regime di tassazione (published 19 Dec 2025, updated 13 Apr 2026) · accessed Oct 2026
- Fiscomania: Scadenza modello 730/2026, il calendario completo (1 May 2026) · 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.