Chapter 7 – Taxes and contributions
7.1 – Verification of merit requirements for the calculation of university fees
7.2 – Payment and deadlines of tuition fees
7.3 – Payment methods
7.4 – ISEE–University
7.4.1– What is an ISEE certification and what is it for?
7.4.2 – How to apply for an ISEE-University
7.4.3 – Foreign Students
7.4.4 – Deadline for the ISEE-University submission
7.5 – Exemptions
7.5.1 – Total exemptions
7.5.2 – Partial exemption
7.5.3 – Exemption from admission test payment
7.6 – Various contributions
7.7 – Healthcare graduate schools
7.8 – Graduate schools in Legal Studies
7.9 – Tax refunds
7.10 – Sanctions and tax assessments
The Tor Vergata University of Rome, in accordance with art. 1, paragraph 254, law no. 23 dated 11th December 2016 ”Bilancio di previsione dello Stato per l’anno finanziario 2017 e bilancio pluriennale per il triennio 2017-2019”, has defined the levels of student fees to be paid for degree courses, by the principles of equality, advancement and progress, aiming to guarantee the right to study and to promote student dedication and merit.
Therefore, as far as the 2020/2021 academic year is concerned, the University has set up a new system of tariff accounting structured as follows:
A. An all-inclusive contribution taking into account the ISEE-University, the degree course, the amount of ECTS credits (CFU in Italian) and the following classification of students:
a. EU-students and non-EU students whose family unit’s income is earned in Italy;
b. EU students whose family unit’s income is earned abroad and who are enrolling or signing up for years following year one.
Three types of contributions, for each contribution class, are based on the number of ECTS credits obtained and the year of registration for the degree course.
Ordinary taxation: applicable to those students who:
- enrolled in a degree course in the 2020/2021 academic year;
- enrolled in the 2019/2020 academic year and who have obtained at least 10 ECTS credits (or 6 ECTS credits for part-time students) from 10th August 2019 to 10th August 2020;
- registered within a delay of a maximum one year later than the natural duration of the course and have obtained at least 25 ECTS credits (or 18 ECTS credits for part-time students) from 10th August 2019 to 10th August 2020.
Within this Ordinary taxation, a no-tax area is meant for students who have an ISEE-UNIVERSITY not exceeding 26,000 Euros.
within this Ordinary taxation, a partial exemption is meant for students whose ISEE-UNIVERSITY is between 26,000 and 30,000 Euros.
Superior taxation: applicable to those students who do not fall under the ordinary taxation and are registered within a delay of a maximum one year later than the natural duration of the course and have obtained at least 12 ECTS in the period from 10th August 2019 to 10th August 2020.
within this Superior taxation, a partial exemption is meant for students whose the ISEE-UNIVERSITY is between 20,000 and 30,000 Euros.
Maximum taxation: applicable to those students who do not fall under the ordinary or superior taxation and are:
a) registered with a delay of more than two years later than the natural duration of the course;
b) registered within a delay of a maximum one year later than the natural duration of the course and have not obtained at least 12 ECTS credits (less than 6 ECTS in the case of students enrolled in the second year) from 10th August 2019 to 10th August 2020.
The tuition fee will be calculated based on the ISEE-UNIVERSITY, as follows:
- for an ISEE-UNIVERSITY between 0 Euros and 90,000 Euros: the contribution will be proportional to the value and will vary according to the contribution class and the type of taxation of the course;
- for ISEE-UNIVERSITY of more than 90,000 Euros or for students that have no ISEE-UNIVERSITY: the contribution will be the maximum foreseen for the contribution class and type of taxation of the course.
B. Non-EU students, for which the ISEE calculation is inapplicable in compliance with art. 8, paragraph 5, DPCM no. 159 dated 2013, enrolled in an academic year following the first one, have to pay, in addition to the regional tax and the stamp duty, a fixed annual contribution based on their Country of origin, as follows;
-500.00 Euros if coming from the so-called “developing countries”, as defined in the decree no. 62 dated 6th May 2020 issued by the MIUR;
-1,000.00 Euros in all other cases.
C. Starting from the 2020/2021 academic year non-EU students enrolled in the first year, for which the calculation of the ISEE is inapplicable in compliance with art. 8, paragraph 5, DPCM no. 159 dated 2013, in addition to the regional tax and stamp duty, are required to pay:
a) the all-inclusive annual fee of 2,500.00, even if in possession of the DISCOLAZIO scholarship if enrolled in the following three-year and master’s degree courses in English: “M.Sc. Business Administration”, “M.Sc. Finance and Banking”, “B. Sc. Business Administration and Economics “,” M.Sc. European Economy and Business Law “,” M.Sc. Economics “and” B.Sc. Global Governance”;
b) the fixed all-inclusive contribution per year on the basis of the Country of origin, even if in possession of the DISCOLAZIO scholarship (the scholarship recipients of the DISCOLAZIO scholarship are not subject to the payment of the regional tax) as follows:
-500.00 Euros if coming from the so-called “developing countries”, as defined in the decree no. 62 dated 6th May 2020 issued by the MIUR4;
-1,000.00 Euros in all other cases.
Enrollment of international students in higher education courses in Italy Given the persistence of the COVID-19 emergency, the physical mobility of foreign/international students to Italy, as per the MIUR communication dated 22nd May 2020, must be replaced, at least for the whole of 2020, by e-learning, and therefore this category of students will be able to follow the lessons remotely for this period.
Nonetheless, the procedures for issuing visas for study purposes must be concluded by 30th November 2020.
4 Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo Democratic Republic, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea Bissau, Haiti, Kiribati, Korea Dem. Rep., Lao People’s Democratic Republic, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar, Nepal, Niger, Rwanda, Sao Tome & Principe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Vanuatu, Yemen, Zambia e Zimbabwe.