Taxes and contributions
Composition of the student contribution
The student contribution to cover the costs of teaching, scientific, and administrative services, in compliance with the criteria of fairness, graduality, and progression, in order to guarantee the right to education and reward commitment and merit, consists of the following items:
- stamp duty (Presidential Decree 26 October 1972, n. 642) paid virtually, amounting to 16.00 euros;
- regional tax for the right to study;
- Annual Comprehensive Contribution (COA) for enrollment in first and second level degree courses;
- annual fee for enrollment in third-level degree courses;
- contributions for services provided at the student's request for individual needs.
Regulations for student contributions for the 2025/2026 academic year
Regulations for student contributions for the 2024/2025 academic year
Regulations for student contributions for the 2023/2024 academic year
- First installment for all students
€246.00 to be paid by September 30, 2025.
Consisting of the first installment of the Annual Comprehensive Contribution (COA) of €100.00, the virtual stamp duty of €16.00, and the regional tax for the right to education in the minimum amount of €130.00.
Check the conditions and methods for granting exemptions and refunds.
Partial or total tax exemption
- Second installment
The second installment, if due, must be paid in two installments: by December 20, 2025, and by March 21, 2026.
The second installment of university tuition fees is calculated based on the currently valid ISEE (Indicator of Economic Situation) for university education benefits, according to the income brackets indicated in the Study Plan.
The calculation is done automatically on the Esse3 student portal .
Students who have not consented to the acquisition of an ISEE and/or for whom a valid ISEE value for the right to university education is not present in the INPS database are placed in the highest contribution bracket.
Payment
Payment of the amount due can be made exclusively using PagoPA (an electronic payment system developed by the Agency for Digital Italy that allows payments to the Public Administration).
Payments made will be visible in your personal area within the next 24/36 hours.
- Late payments
Payments that contribute to the COA, if made after the established deadlines, are subject to a late payment fee for each individual installment as indicated below:
- 40 euros up to the 30th day of delay;
- 80 euros from the 31st to the 60th day of delay;
- 120 euros from the 61st day of delay.
- The late payment will be generated after the payment has been made .
For enrollment or renewals completed between October 1st and December 20th, the online procedure is available in the reserved area of the ESSE3 student portal. A €100.00 late fee will apply.
- Regional tax for the right to study
The regional tax is due exclusively for participation in study courses at the end of which a qualification with legal value is obtained and is not due for master's degrees and continuing and permanent training courses.
For the 2025-2026 academic year, in the absence of instructions from the Calabria Region, the regional tax is confirmed in the brackets established for the previous year, with the following income limits:
- first band €130.00 for students with an ISEE-U value not exceeding €27,948.60;
- second band €140.00 for students with an ISEE-U value between €27,948.61 and €55,453.58;
- third band €160.00 for students with an ISEE-U value equal to or greater than €55,453.59.
After checking the validity/conformity of the ISEE certificate and the other requirements indicated during the registration phase, the minimum amount paid with the first installment of fees (130.00 euros) will be adjusted, if necessary, against the second installment.
Guide to calculating and paying the regional tax for other institutions
- Determination of the Annual Comprehensive Contribution (COA)
Students on undergraduate and graduate courses contribute to the costs of teaching, scientific, and administrative services through an Annual Comprehensive Contribution (COA), in compliance with the criteria of fairness, graduality, and progression, without prejudice to contributions for services provided at the student's request for individual needs.
The COA is determined according to income classes established based on the Equivalent Economic Situation Indicator (ISEEU), as shown in Tables "A" and "B" of the Study Plan. It is due by all students, except those eligible for exemptions.
Increase for students enrolled outside of the prescribed timeframe.
For students enrolled in the second year outside of the prescribed timeframe, the COA is increased by 25%, unless they meet the following merit requirement:
- having obtained, in the twelve months preceding August 10th, at least 25 training credits.
For further information on income brackets and tax calculations, please consult the annual Study Plan.