diff --git a/src/Symfony/Component/Finder/Iterator/VcsIgnoredFilterIterator.php b/src/Symfony/Component/Finder/Iterator/VcsIgnoredFilterIterator.php
index ddd7007728a7..b278706e9f34 100644
--- a/src/Symfony/Component/Finder/Iterator/VcsIgnoredFilterIterator.php
+++ b/src/Symfony/Component/Finder/Iterator/VcsIgnoredFilterIterator.php
@@ -37,9 +37,9 @@ public function __construct(\Iterator $iterator, string $baseDir)
     {
         $this->baseDir = $this->normalizePath($baseDir);
 
-        foreach ($this->parentDirectoriesUpwards($this->baseDir) as $parentDirectory) {
-            if (@is_dir("{$parentDirectory}/.git")) {
-                $this->baseDir = $parentDirectory;
+        foreach ([$this->baseDir, ...$this->parentDirectoriesUpwards($this->baseDir)] as $directory) {
+            if (@is_dir("{$directory}/.git")) {
+                $this->baseDir = $directory;
                 break;
             }
         }
diff --git a/src/Symfony/Component/Finder/Tests/Iterator/VcsIgnoredFilterIteratorTest.php b/src/Symfony/Component/Finder/Tests/Iterator/VcsIgnoredFilterIteratorTest.php
index 3ebe481f559c..f725374d815e 100644
--- a/src/Symfony/Component/Finder/Tests/Iterator/VcsIgnoredFilterIteratorTest.php
+++ b/src/Symfony/Component/Finder/Tests/Iterator/VcsIgnoredFilterIteratorTest.php
@@ -34,7 +34,7 @@ protected function tearDown(): void
      *
      * @dataProvider getAcceptData
      */
-    public function testAccept(array $gitIgnoreFiles, array $otherFileNames, array $expectedResult)
+    public function testAccept(array $gitIgnoreFiles, array $otherFileNames, array $expectedResult, string $baseDir = '')
     {
         $otherFileNames = $this->toAbsolute($otherFileNames);
         foreach ($otherFileNames as $path) {
@@ -51,7 +51,8 @@ public function testAccept(array $gitIgnoreFiles, array $otherFileNames, array $
 
         $inner = new InnerNameIterator($otherFileNames);
 
-        $iterator = new VcsIgnoredFilterIterator($inner, $this->tmpDir);
+        $baseDir = $this->tmpDir.('' !== $baseDir ? '/'.$baseDir : '');
+        $iterator = new VcsIgnoredFilterIterator($inner, $baseDir);
 
         $this->assertIterator($this->toAbsolute($expectedResult), $iterator);
     }
@@ -74,6 +75,55 @@ public static function getAcceptData(): iterable
             ],
         ];
 
+        yield 'simple file - .gitignore and in() from repository root' => [
+            [
+                '.gitignore' => 'a.txt',
+            ],
+            [
+                '.git',
+                'a.txt',
+                'b.txt',
+                'dir/',
+                'dir/a.txt',
+            ],
+            [
+                '.git',
+                'b.txt',
+                'dir',
+            ],
+        ];
+
+        yield 'nested git repositories only consider .gitignore files of the most inner repository' => [
+            [
+                '.gitignore' => "nested/*\na.txt",
+                'nested/.gitignore' => 'c.txt',
+                'nested/dir/.gitignore' => 'f.txt',
+            ],
+            [
+                '.git',
+                'a.txt',
+                'b.txt',
+                'nested/',
+                'nested/.git',
+                'nested/c.txt',
+                'nested/d.txt',
+                'nested/dir/',
+                'nested/dir/e.txt',
+                'nested/dir/f.txt',
+            ],
+            [
+                '.git',
+                'a.txt',
+                'b.txt',
+                'nested',
+                'nested/.git',
+                'nested/d.txt',
+                'nested/dir',
+                'nested/dir/e.txt',
+            ],
+            'nested',
+        ];
+
         yield 'simple file at root' => [
             [
                 '.gitignore' => '/a.txt',