From the 2026/2027 academic year, as set out in the “Avviso sulla contribuzione univesitaria”, (available soon), the amounts payable upon enrolment or registration for PhD programmes for the 2026/2027 academic year are as follows:
- Regional tax for the right to education €190,00;
- Stamp duty paid electronically € 16,00.
If a PhD student, want to ask for the recalculation of the regional tax based on his/her financial situation, (and may apply for a refund), he/she must submit their “ISEE Dottorato di Ricerca” or “ISEE Corrente” (either by contacting a Tax Assistance Centre – CAF or via web procedure on INPS website) no later than 30 November 2026.
The payment brackets are divided as follows:
1st bracket: € 130,00 + € 16,00 stamp duty ISEE below € 28,339.88;
2nd bracket: € 160,00 + € 16,00 stamp duty ISEE above € 28,339.88 and up to €56,679.76;
3rd bracket: € 190,00 + € 16,00 stamp duty ISEE above € 56,679.76 or not submitted.
Students enrolled beyond their first year who do not complete payment by the deadline will incur a late fee based on the maximum tuition rate, regardless of whether their ISEE documentation was properly submitted. Once this deadline has passed, a late payment charge of € 165.00 will be applied.
Calculation of the regional tax:
- Student or student’s family unit in Italy with income and assets are generated or held in Italy or abroad: “ISEE Dottorato di Ricerca” or “ISEE Corrente” issued by CAF or INPS.
- Student or student’s family unit residing abroad with income and assets are generated or held abroad or in Italy: “ISEE Parificato”, calculated by the University of Pavia following the submission of the required documentation by the PhD student.
- International students with extra-EU citizenship and a valid residence permit but do not submit documentation regarding income earned abroad to apply for benefits from the University and/or EDiSU are placed in one of the fixed-rate (Flat Rate) brackets listed in the “Fees Regulation”.
- Special cases (students from particularly poor countries and Political refugees and stateless people).
How to submit your ISEE or income documentation (for the 2026/2027 academic year):
Student or student’s family unit in Italy
The PhD student must:
- Apply for a valid ISEE (Dottorato di Ricerca or Corrente), linked to their tax code via the INPS website or through a CAF. If the ISEE contains any discrepancies, the system will reject the submission and notify the PhD student that they must rectify the discrepancies;
- Authorize the University of Pavia to automatically retrieve the ISEE via the student portal (student services > benefits).
The PhD student must have an ISEE 2026 and authorize the University of Pavia to acquire it from the INPS database by 30 November 2026.
Students post-first-year who do not complete payment by the deadline will incur a late fee based on the maximum tuition rate, regardless of whether their ISEE documentation was properly submitted. Once this deadline has passed, a late payment charge of € 165.00 will be applied.
Student or student’s family unit residing abroad
The PhD students must submit the following documentation issued by the competent authorities of the country in which the income is generated and the real estate properties and movable assets are owned, translated into Italian and legalized by the Italian diplomatic authorities responsible for the specific territory:
- the composition of the family unit;
- the gross income received abroad or the unemployment status for the calendar year 2025 of the members of the family unit;
- any properties owned abroad by each member of the family unit as at 31 December 2025, specifying the relevant floor area in square metres;
- the value of the family unit’s movable assets as at 31 December 2025.
The University administration calculates the “ISEE Parificato” based on documentation certifying income and assets earned abroad, in accordance with the following rules:
- the total income earned by each member of the household during the 2025 calendar year;
- 20% of the sum of the movable and immovable assets owned by each individual member of the household as at 31 December 2025 (for the calculation of immovable assets, only buildings are considered, which will be valued at € 500,00 per square meter).
The sum of the above elements is divided by the equivalence scale value established by DPCM 5 December 2013 n. 159.
The Income Situation Indicator (ISR) abroad is converted into euros using the average annual exchange rate for the previous year published on the Bank of Italy’s website.
Students with mixed income must follow all the instructions provided in the preceding sections, depending on the source of their income.
International students with an extra-EU citizenship (Flat Rate)
International PhD students with extra-EU citizenship are assigned to a fixed fee (Flat Rate) if they have a valid entry visa or residence permit (issued for any reason). The Flat Rate depends on the academic area of the PhD programme and the student’s citizenship, and is divided into three brackets:1st bracket: € 130,00 + € 16,00 stamp duty Flat Rate bracket 1 (low- and lower-middle-income countries);
2nd bracket: € 160,00 + € 16,00 stamp duty Flat Rate bracket 2 (upper-middle-income countries);
3rd bracket: € 190,00 + € 16,00 stamp duty Flat Rate bracket 3 (High-income countries).
Useful links:
Instructions for completing the DSU – Dichiarazione Sostitutiva Unica
ISEE Dottorato di Ricerca
Useful links:
Average annual exchange rate 2026
Documents required for EQUIVALENT ISEE a.a. 2026-27
Translation and legalization of documents produced abroad
All required certificates must be issued by the competent authorities of the country in which the income was generated and in which the buildings and movable assets are held and legalized by the Italian diplomatic missions with jurisdiction over that territory, together with an Italian translation certified by those missions.
Legalization is not required in the following cases:
- For countries that are parties to the Hague Convention of 5 October 1961, legalization can be done through Apostille.
- For all deeds and documents issued by the administrative authorities of the following States: Belgium, Denmark, France, Ireland, Latvia (Brussels Convention of 25 May 1987), Germany (Rome Convention of 7 June 1969), Hungary (Budapest Convention of 26 May 1977).
- For deeds and documents issued by Embassies and/or Consulates party to the European Convention of London of 7 June 1968.
For those countries where there are particular difficulties in obtaining the certificate issued by the local Italian Embassy, an alternative certificate may be provided by the diplomatic or consular mission in Italy of the country in which the income was earned and the assets are held; this must be drawn up in Italian and legalized by the Prefectures in accordance with Article 33 of D.P.R. 28 December 2000, No. 445.
PLEASE NOTE: the University of Pavia doesn’t accept any form of self-certification, affidavit, substitute statement or sworn declaration referring to income and/or assets abroad. If any of these are submitted, they will not be taken into consideration.
Special Cases
Students from particularly poor countries
The assessment of the financial circumstances of students from particularly poor countries – the list of which is drawn up annually by Ministerial Decree – is carried out based on the documentation required under Article 13 (5) of the DPCM 9 April 2001. The assessment of financial circumstances may therefore be carried out based on a certificate issued by the Italian Embassy or Consulate in the country of origin, attesting that the PhD student does not belong to a family known to have a high income and high social status. The PhD student is, however, obliged to declare any income and assets held in Italy by their household by submitting the ISEE 2026 certificate.
Political refugees and stateless people
In accordance with Article 13 of DPCM 9 April 2001, students holding a valid residence permit for political asylum or stateless persons are treated as Italian citizens and, for the purposes of assessing their financial circumstances, are not required to submit declarations issued by embassies or consulates, as only income and assets held in Italy are taken into account. Such students must therefore follow the guidelines and procedures relating to ‘Students with a family unit resident in Italy and with income and assets generated in Italy or abroad’. If they are unable to obtain the ISEE for PhD students, they may submit the standard ISEE by sending it by 30 November 2026 to:
- first year students concorso-dottorati@unipv.it;
- post first year students SOS.
The same rules apply to students holding a residence permit issued based on an application for asylum, humanitarian asylum, international protection or Ukrainian protection.
Useful links:
Instructions for completing the DSU – Dichiarazione Sostitutiva Unica
ISEE Dottorato di Ricerca
Useful links:
Average annual exchange rate 2026
Documents required for EQUIVALENT ISEE a.a. 2026-27
Translation and legalization of documents produced abroad
All required certificates must be issued by the competent authorities of the country in which the income was generated and in which the buildings and movable assets are held and legalized by the Italian diplomatic missions with jurisdiction over that territory, together with an Italian translation certified by those missions.
Legalization is not required in the following cases:
- For countries that are parties to the Hague Convention of 5 October 1961, legalization can be done through Apostille.
- For all deeds and documents issued by the administrative authorities of the following States: Belgium, Denmark, France, Ireland, Latvia (Brussels Convention of 25 May 1987), Germany (Rome Convention of 7 June 1969), Hungary (Budapest Convention of 26 May 1977).
- For deeds and documents issued by Embassies and/or Consulates party to the European Convention of London of 7 June 1968.
For those countries where there are particular difficulties in obtaining the certificate issued by the local Italian Embassy, an alternative certificate may be provided by the diplomatic or consular mission in Italy of the country in which the income was earned and the assets are held; this must be drawn up in Italian and legalized by the Prefectures in accordance with Article 33 of D.P.R. 28 December 2000, No. 445.
PLEASE NOTE: the University of Pavia doesn’t accept any form of self-certification, affidavit, substitute statement or sworn declaration referring to income and/or assets abroad. If any of these are submitted, they will not be taken into consideration.