I know the question is about impact craters, but as it's not precised in the title, and for the sake of completeness: volcanic craters do overlap too. A large eruption can create a large crater, then another, smaller eruption, can create a new, smaller crater inside the old one. There are many examples on Earth, including Santa Ana (El Salvador), Misti (Peru), and Kilimanjaro (Tanzania):
Aerial view of Kibo, the highest cone of Kilimanjaro, showing three nested craters. Photo by Walter Mittelholzer, public domain.
They are called "nested craters" if you want to look for more. On other planets, a famous example is the nested calderas—a type of volcanic crater—of Olympus Mons, the tallest volcano on Mars, with as many as six overlapping structures identified:
This perspective view shows the complex caldera at the summit of Olympus Mons on Mars. CC BY-SA IGO 3.0 ESA/DLR/FU Berlin.