Goods and Services Tax (Digital Tax) Policy for Online Program Students

In accordance with international tax laws, a Goods and Services Tax (GST) will be applied to the tuition and fees for students enrolled in online programs based on the tax laws of the student’s country of residence. This policy ensures compliance with the relevant tax laws in the country where the student is located.

Policy: Deadline to Update Mailing Address:

A goods and services tax will be collected on tuition and fees for students located in a country requiring such a tax in compliance with the laws of that country. Students who relocate and update their mailing address in Student Self-Service prior to the deadline (10th day for fall and spring, 5th day for summer), may have the tax removed. Students who withdraw from the semester and are eligible for a partial refund of tuition and fees will receive a prorated refund of the tax.

Key Points:

  1. Goods and Services Tax: GST will be charged on tuition and fees for students in an online program and who have a mailing address located in a country that requires such a tax.
  2. Relocation and Tax Removal: If a student relocates to a different country, and updates their mailing address in Student Self-Service before the following deadlines, the GST may be removed:
    • Fall and Spring semesters: Update by the 10th day.
    • Summer semester: Update by the 5th day.
  3. Withdrawals and Refunds: If a student withdraws from the semester and is eligible for a partial refund of tuition and fees, the GST will also be refunded on a prorated basis.
  4. Country-Specific GST Requirements
    The following countries currently require GST to be applied to online education services. This list will be updated as additional countries impose such requirements:
CountryGST RateNotes
India18%Applies to online programs tuition and Fees

It is important to review and update your mailing address in Student Self-Service promptly to ensure that any tax adjustments are made in accordance with your current location.

If you have any questions regarding the GST or how it applies to your situation, please contact the Office of the Registrar at registration@uic.edu.