Subject: Payment of the regional tax for the right to university education for students enrolled at the Pegaso and Giustino Fortunato Online Universities for the 2025/2026 and 2026/2027 academic years

Students enrolling at the Pegaso and Giustino Fortunato online universities are required to pay the regional tax for the right to university education, pursuant to Campania Regional Law 25/2024.

The fee to be paid is commensurate with the value of the Equivalent Economic Situation Indicator referred to in Prime Ministerial Decree no. 159/2013, i.e., the ISEE value resulting from the Certificate valid for benefits for the right to university education, commonly called ISEE UNIVERSITY, issued by INPS, and is as follows:

In order to avoid penalties, please remember that the ISEE certification applicable to university education benefits, commonly known as “ISEE UNIVERSITY” , is required, paying attention to the following rules.

The University ISEE is issued following the completion of Form MB2 – Section C “University Services” – of the Single Substitute Declaration (DSU), after identifying the student’s family unit, regardless of their registered residence, which may be different from that of the family unit of origin.

The rules for submitting the DSU for the purpose of obtaining the University ISEE are those indicated in art. 8, paragraph 2, of Prime Ministerial Decree 159/2013, according to which THE STUDENT IS ALWAYS PART OF THE PARENT UNIT unless one of the following conditions applies:

1.  independent student;
2. student orphaned by both;
3. student living in registered cohabitation.

With reference to point 1, a student is defined as “independent ” if he or she meets all three of the following requirements:

• have left the family unit of origin at least two years prior to the date of submission of the declaration;
• occupying accommodation owned by a person other than the members of the original family unit;
• have earned income from employment or similar work, declared for tax purposes, for at least the previous two years and no less than €9,000.00 per year.

The ISEE certificate must be valid at the time of tax payment; for example, a 2025 ISEE certificate cannot be used if payment is due in calendar year 2026.

Students who do not have an ISEE certificate applicable to university education benefits can go to a Tax Assistance Center and request one. INPS issues the ISEE certificate within a few days of the request being made at the CAF. 

As soon as they have obtained it, they will be able to proceed with the payment of the tax, according to the methods indicated below for each of the two years 2025/2026 and 2026/2027:

Payment Link for Online Universities:

• Academic Year 2025/2026 
• Academic Year 2026/2027