How Taxes Work

Student fees or contributions are the sum of stamp duty, regional tax and university contribution.

For each student, the university contribution is calculated according to:

• contribution class and contribution group to which the degree course in which you are enrolled belongs
• ISEE-U acquired
• type of enrolment: full-time or partial

For the calculation of the university contribution, degree courses (old and new system) are placed in 2 Contribution Classes:

• 1st Contributory Class - Courses of study from the classes of the Humanities-Social Sciences Area
• 2nd Contributory Class - Courses of study from the classes of the Medical, Health and Scientific-Technical Area

Courses are grouped into the different areas according to the class to which they belong. 
To find out about the correspondence between degree classes and areas, please consult the document on the groupings of study courses by classes and subject areas.

• Group 1: students belonging to one of the following categories:
  • Students enrolled full-time in the first academic year;
  Students enrolled full-time in years subsequent to the first for a number of academic years less than or equal to the normal duration of the course of study, increased by one and who, in the case of enrolment in the second academic year, have achieved, by the date of 10 August of the first year, at least 10 university credits (CFU); in the case of enrolment in academic years subsequent to the second, have obtained, in the twelve months preceding the date of 10 August prior to the relevant enrolment, at least 25 credits.
   

If you enrol part-time, you must pay the stamp duty and regional tax in the same way as for the first instalment. With the second and third instalments you will pay a percentage of the university contribution, as follows:

1. Study plan up to 15 credits: the university contribution is equal to 25% of the ordinary amount
2. study plan up to 30 credits: the university contribution is equal to 50% of the ordinary amount

For further details see the dedicated page Part-time enrolment and/or contact the Student Helpdesk of reference. 

In accordance with Ministerial Decree MEF 13 January 2016 State and non-state universities are required to transmit to the Revenue Agency, electronically, by 28 February of each year, with reference to each student, a communication containing the expenses for attendance of university education courses.

This University has provided, within the deadline, the following data for the calendar year in question:

• expenses for attendance of 1st, 2nd and single-cycle degree courses;
• expenses for attendance of university specialisation courses;
• expenses for attendance of postgraduate courses;
• expenses for attendance of master's degree courses;
• expenses for enrolment in PhD courses.

It should be noted that data regarding the regional tax for the right to university study have also been reported.
As required by the Ministerial Decree, expenses for university fees and contributions and for regional tax have been reported net of the related reimbursements. In addition, reimbursements paid in the reference year but referring to expenses incurred in previous years have been indicated separately.
Students are required to carefully check the data that will appear in the pre-filled 730, comparing them with the payment receipts in their possession, making any changes,
bearing in mind that the responsibility for the income data entered lies exclusively with the declarants.

Student Contribution and Benefits Department
Piazza della Nunziata 6, 16124 Genova
call centre (+39) 010 2095947 active on Mondays and Fridays from 9 a.m. to 12 p.m.00 to 12.00
tasse.benefici@unige.it