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:
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.
