Fees and contributions

Expenses for attending university education courses at non-state universities are deductible to an extent not exceeding the amount established annually for each university by decree of the Ministry of Education, University and Research to be issued by 31 December.

Expenses for attending university courses (fees, contributions, accessory expenses and regional tax for the right to university study) are considered deductible expenses for which a tax deduction of 19% is recognised for the purposes of determining personal income tax (Article 15, paragraph 1 – letter e-bis of the TUIR approved by Presidential Decree no. 917 of December 1986).

Ministerial Decree No. 993 of 12/23/2016 published in the Gazzetta Ufficiale on 07/03/2017 sets, confirming those relating to the year 2015, the maximum amounts of expenses on which to calculate the deduction from gross income tax on 2016 income for tuition fees and contributions for the attendance of degree courses at non-State Universities.
Decreto Ministeriale N.993 del 23 dicembre 2016 – G.U. n. 55 del 07/03/2017 establishes, confirming those relating to the year 2015, the maximum amounts of expenditure on which to calculate the deduction from gross income tax on 2016 income for tuition fees and contributions for the attendance of degree courses at non-State Universities