Types of Taxation
Three types of taxation have been defined by considering the ECTS
Three types of taxation have been defined by considering the ECTS earned and the number of years of study:
1. Ordinary taxation rate applies to students who:
a. have enrolled in the academic year 2023/2024;
b. enroled in the academic year 2022/2023 and earned at least 10 ECTS credits (or 6 ECTS credits for part-time students) between 10 August 2022 and 10 August 2023;
c. enroled with a maximum delay of one year after the natural duration of the programme and earned at least 25 ECTS credits (or 18 ECTS for part-time students) between 10 August 2022 and 10 August 2023.
No Tax Area
Under ordinary taxation, a no-tax area is provided for students whose University ISEE certificate does not exceed €26,000.00.
Partial exemptions
Under ordinary taxation, a partial exemption is provided for students whose University ISEE certificate is between €26,000.00 and €30,000.00.
The contribution for the partial exemption is calculated by applying the discount in relation to the ISEE band to the contribution determined according to the contribution class:
|
Isee Certificate |
% discount |
|
Between € 26,000.00 and € 28,000.00 |
60 |
|
Between € 28,001.00 and 30,000.00 |
55 |
|
Higher than € 30,000.00 |
0 |
2. Higher taxation rate applies to students who do not fall under the ordinary taxation rate, who are enroled with a delay of no more than one year after the natural duration of the course and who have earned at least 12 ECTS credits (at least 6 ECTS credits if enroled in the second year) in the period between 10 August 2022 and 10 August 2023.
Partial exemption
Partial exemption from the annual flat-rate contribution is available to students under higher taxation rate who belong to a family unit with a University ISEE of more than €20,000 but less than, or equal to, €30,000.
The partial exemption fee is calculated as follows:
|
Isee Certificate |
% discount |
|
Up to € 20,000,00 |
100 |
|
Between € 20,000.00 and € 22,000.00 |
80 |
|
Between € 22,000.00 and € 24,000.00 |
50 |
|
Between € 24,000.00 and € 26,000.00 |
30 |
|
Between € 26,000.00 and € 28,000.00 |
20 |
|
Between € 28,000.00 and € 30,000.00 |
10 |
3. Maximum taxation applies to students who are not subject to normal or higher taxation and who:
- are enroled more than two years after the natural duration of the course;
- are enroled with a delay of no more than one year after the natural duration of the course and have not earned at least 12 ECTS credits (less than 6 ECTS credits in the case of students enroled in their second year) between 10 August 2022 and 10 August 2023.
Tuition fees are calculated on the basis of the University ISEE certificate as follows:
for an ISEE certificate with a value between €0 and €90,000.00: the contribution is proportional to the value and varies according to the contribution class and the taxation type of the course;
for an ISEE certificate whose value exceeds € 90,000.00 or for students who have not submitted an ISEE certificate: the contribution is equal to the maximum amount foreseen for the contribution class and taxation type of the course.