From January 1st 2018 the amount of the PhD scholarship is € 15,343.28 per year, gross of social security charges incurred by the scholarship recipient.
The amount of the scholarship is increased up to a maximum of 50% for periods of effective stay abroad for not less than 30 days and not more than 18 months, with prior authorization of the PhD Program Board to carry out the academic activity abroad.
The scholarship lasts one year and is renewed annually, provided that the PhD student has completed the set of activities established for the previous year, assessed according to the procedure set forth by the University Regulations.
The PhD scholarship, independently of its amount and of what specified on the various standards of declaration template, is exempted from the payment of the local income tax and the natural persons’ income tax (IRPEF). Regarding the obligation to submit a declaration, the taxpayer who has a PhD scholarship as sole income is not obliged to submit such declaration as holder of tax-exempt income only.
Social security rules
The PhD scholarship is subject to the payment of social security contributions under a separate INPS scheme as per art. 2, paragraph 26, of law no. 335 of August 8th 1995 and subsequent amendments. The overall tax burden, equal to 33.72% for 2018, is borne by the State for two thirds and by the scholarship recipient for the remaining one third. Contributions are automatically deducted from the rate and paid directly by the University to the competent INPS office.
At the time of registration, all PhD students must pay:
€ 140.00 (regional fee for the right to university education, subject to adjustments by the Lombardy Region);
€ 16.00 (stamp duty paid using the virtual system).
For renewing their enrolment to each of the following years, PhD students, if admitted, must pay the regional fee for the right to university education and the stamp duty paid using the virtual system according to the current market value.
Deducibility: the costs incurred for the enrolment to PhD programs may be deducted with the income tax return. Enrolment costs (fees and contributions) may also be deducted during the PhD program.