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The short answer
Italian gift tax on a gift from a donor living in Nigeria applies only to assets located in Italy; when the donor is resident in Italy, it applies to assets wherever they are. Gifts from parents to children have a €1,000,000 tax-free allowance per recipient. Nigeria does not tax gifts to relatives. Even when no tax is due, your Italian bank will ask where the money came from, so keep evidence of the gift.
The rule that decides it
Italian gift tax (imposta sulle donazioni) is set out in the Testo Unico on inheritance and gift tax (D.Lgs. 346/1990). Its reach depends first on where the donor lives. Fiscomania's guide to international gifts (updated July 2025) puts it this way:
| Donor | What Italy can tax |
|---|---|
| Resident in Italy | All assets and rights transferred, wherever they are located |
| Not resident in Italy | Only assets and rights located in Italy |
So a parent living in Enugu who gives you money held in a Nigerian bank is a non-resident donor giving a non-Italian asset. In the guide's worked example, a German parent gives an Italian-resident child a German bank account, and that account is subject only to German tax. On the same logic, money held in Nigeria and given from Nigeria falls outside Italian gift tax.
The grey area: when the gift happens
Things are less tidy if the money first arrives in your Italian account and is only then treated as a gift, or if a parent who lives part of the year in Italy makes the transfer. Where the asset sits at the moment of the gift, and where the donor is resident at that moment, can change the answer. If a large sum is involved, document the gift before or at the transfer (a short signed letter from the donor stating the amount, the purpose and that it is a gift), and take advice.
Allowances if Italian tax does apply
When the donor is resident in Italy, or the asset is in Italy, the tax applies above an allowance (franchigia) per recipient. Fiscomania gives €1,000,000 for gifts in the direct line, such as parent to child. Other relationships have lower allowances and different rates, set out in the Testo Unico as revised by legislative decree 139/2024; check the current figures with the Agenzia delle Entrate or a notary for your case.
Gifts are not always formal deeds. Fiscomania notes that "liberalità indirette", such as paying a grandchild's university fees directly, are in principle within the tax for an Italian-resident beneficiary, though the allowance often means nothing is due.
If Nigeria also taxed the gift
Nigeria does not. The NiDCOM diaspora guide (January 2026) says remittances and gifts to relatives are not taxable in Nigeria. For completeness, Italian law allows a credit for a comparable foreign gift tax definitively paid, under art. 56 of the Testo Unico, with documents certified by an Italian consular authority or sworn-translated. With no Nigerian gift tax, that credit does not arise.
Tax is not the only check
Most readers asking this question face a different hurdle: the Italian bank. A large transfer from Nigeria triggers anti-money-laundering checks, and the bank will ask for the source of funds. A gift letter, the donor's identity document, and statements showing where the donor's money came from (salary, sale of land, savings) answer most questions. See family in Nigeria sending money to Italy and moving savings with proof of source.
Worked example (illustrative)
Ada lives in Bologna. Her father, resident in Abuja, sells land and sends her the equivalent of €50,000 from his Nigerian account towards a flat. The donor is non-resident and the money was in Nigeria when given, so on the rule above Italian gift tax does not reach it, and even in the direct line €50,000 is far below the €1,000,000 allowance. Her bank still asks for the sale agreement, her father's statement and a gift letter. If she keeps part of the money in a Nigerian account, that account belongs in her quadro RW.
Gifts in the other direction
If you live in Italy and send money to a parent or sibling in Nigeria, you are a donor resident in Italy, so in principle Italian gift tax looks at the transfer wherever the money ends up. Regular support for family, school fees and medical bills is usually modest compared with the allowances, and whether such payments count as gifts at all is a question for an adviser. A one-off large transfer, such as helping a sibling buy land, is the case to check against the allowance for that relationship before you send. See supporting parents in Nigeria from an Italian salary.
- A signed gift letter from the donor: amount, date, relationship, that no repayment is expected.
- The donor's ID and proof of residence in Nigeria.
- Evidence of the source: sale agreement, payslips or account statements.
- The transfer record showing sender and recipient.
- Your own record of any Nigerian account still holding gifted money (see quadro RW).
Where Pryme fits
When family send money, a clear record helps. Funds received into a Pryme account appear on one statement, and verifiable statements from VerifyDoc.ai let an Italian bank check they are unaltered. This is information, not tax advice.
Questions people ask
Do I pay gift tax in Italy on money from my parents in Nigeria?
If your parents live in Nigeria and the money was held there, Italian gift tax applies only to assets in Italy, so it generally does not reach the gift. Keep evidence.
What is the gift tax allowance in Italy for parents to children?
€1,000,000 per recipient for gifts in the direct line, according to Fiscomania's guide.
Does Nigeria tax gifts sent to Italy?
No. The NiDCOM diaspora guide says gifts to relatives and remittances are not taxable in Nigeria.
Will my Italian bank ask about a large transfer from Nigeria?
Very likely. Anti-money-laundering checks mean you should be ready with a gift letter, the donor's ID and proof of the source of funds.
Sources
- Fiscomania: Donazioni internazionali, come evitare la doppia imposizione (updated 2 Jul 2025) · accessed Oct 2026
- NiDCOM: NGEX Diaspora Guide to Nigeria's tax reforms (Jan 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.