The support forms can be of three types:
The amount of the doctoral scholarship since cycle XXXVIII is € 19.021,08 gross of social security charges to be paid by the scholarship recipient.
The doctoral fellowship is not compatible with the research grant, in which case applicants at the time of enrollment must choose whether to:
In both cases the option is irrevocable. In the case of opting for the research grant, it will be disbursed until its natural expiration, depending on renewal.
The amount of the doctoral scholarship is increased to the maximum extent of 50 percent for periods of actual stay abroad, lasting not less than 30 days and not more than 12 months, subject to the authorization of the Teaching Board to engage in activities abroad. This period may be extended to maximum limit of 18 months for doctorates co-tutored with foreign entities or activated according to Article 3, Paragraph 2 of Ministerial Decree 226/2021.
All doctoral students are required to pay, upon enrollment:
PhD students resulting beneficiaries of the scholarship are required to pay the first year a fixed contribution of € 1.000,00.
For the purpose of renewing enrollment for each of the succeeding years, if admitted, the doctoral student is required to pay only the regional fee for the right to study and the virtually stamp duty according to the value in force.
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.
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 35,03%, 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.