Sales Tax
The University is required to add sales tax to certain programme fees paid by students depending on where the student is resident.
Where a student attends a Recognised Teaching Centre any registration, module or exam entry fees and other applicable fees will be charged the sales tax rate the Registered Teaching Centre is located in.
If an Examination Centre is chosen in a location where sales tax is charged, the sales tax of that location will be charged on the Examination Centre fee.
For full details and exemptions by territory see below:
- Australia at the statutory rate of 10%
- Bahrain at the statutory rate of 10%
- Bangladesh at the statutory rate of 5% from 23 April 2024
- Ghana at the effective rate of 21.9% from 20 June 2023
- India at the statutory rate of 18%
- Indonesia at the statutory rate of 11%
- Japan at the statutory rate of 10%
- Kazakhstan at the statutory rate of 12% from 20 June 2023
- Mexico at the statutory rate of 16%
- New Zealand at the statutory rate of 15%
- Oman at the statutory rate of 5%
- Saudi Arabia at the statutory rate of 15%
- Singapore at the statutory rate of 8%, rising to 9% on 1 January 2024
- Spain at the statutory rate of 21%
- South Korea at the statutory rate of 10%
- Tanzania at the statutory rate of 18% from 27 February 2024.
- Türkiye at the statutory rate of 10% from 25 August 2023
- UAE from 21 February 2023 the rate is 0%
- United States of America (USA) - see table below
For more information, see the country specific guidance below.
Australia
In order to be compliant with Australian law, the University of London is registered with the Australian Taxation Office for the collection of Goods and Services Tax (GST). The Goods and Services Tax applies to digital services for which online education falls within this definition.
As a consequence of this legislation in Australia, the University is required to add GST at the statutory rate of 10% to its programme fees for new and continuing students resident in Australia. From 3 July 2023 GST will be charged on all fees including application fees.
What does this mean for my fees in particular?
The fees listed on our programme pages are excluding GST.
If you are resident in Australia, please calculate an additional 10% on the registration, module, course and assessment fees. From 3 July 2023 GST will be on all fees including application fees.
If I’m already studying, how will this affect my upcoming fees?
For residents in Australia, any time you complete registration and enter for an assessment, an additional 10% will be charged so that you pay GST.
Are all programmes subject to GST?
The Bachelor of Laws (Honours) programme is exempt from Australia GST. If you are a student studying this programme, you will not be charged GST on your module or assessment fees. Students on all other programmes (including the Bachelor of Laws Graduate Entry, Certificate of Higher Education in Common Law and Graduate Diploma in Commercial Law) will be charged GST.
I am a Bachelor of Laws (Honours) student, but I am being charged GST. What do I do?
Please submit an enquiry explaining your situation via the “Ask a Question” button on the Student Portal.
By when will I have to pay my fees?
The payment date is not relevant to whether you will be charged VAT. It is when the fee is generated when you submit your application, on your registration date and the date at which you enter for an assessment that VAT will apply, so the deadlines will be relevant to such online processes.
Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with GST?
It is not possible to know if GST will change over time, but students will be charged the additional amount and for as long as GST is required for residents of this country.
If you decide to take a break from your studies, and decide to return, there may be annual fees that you need to pay for each year you did not return to your studies, on which GST will apply. These fees would be in addition to the fees payable for the year/modules/courses you decide to register and study for.
For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.
Can I pay by instalments?
Although you cannot pay your programme fees in instalments, for postgraduate courses, you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. For the BSc Computer Science programme, BSc Psychology and MSc Data Science programmes you can also pay as you study. Please carefully read through the details on the costs of your course and how to pay.
What if I move away from Australia during my studies?
Make sure to change your address while you are registering and updating your details with us, so that GST does not apply to you while you are not living in Australia.
If you are moving away from Australia halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.
I am not living in Australia, but I am being charged GST. What do I do?
Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.
I am not currently living in Australia, but plan to move there soon. Will my fees be affected?
The answer depends on when you move to Australia related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.
Fees reductions. Will this reduce the amount of GST charged to me?
Certain fee reductions will indeed lead to reduced GST, as it is applied after the reduction. Scholarships are not a part of this, however, so GST will apply on the full amount of your fees even if you have a scholarship.
Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.
Bangladesh
In order to be compliant with Bangladeshi law, the University of London is registering with the National Board of Revenue (NBR) for the collection of VAT (Value Added Tax). The VAT applies to services bought online for which online education falls within this definition.
As a consequence of this legislation in Bangladesh, the University will be required to add VAT at the reduced rate of 5% to new and continuing students' resident in Bangladesh on all payments. From 23 April 2024 VAT will be charged on all fees including application fees.
What does this mean for my fees in particular?
The fees listed on our course pages exclude Value Added Tax. If you are resident in Bangladesh, please calculate the additional Value Added tax to any fee paid to the University of London.
If I’m already studying, how will this affect my upcoming fees?
For student’s resident in Bangladesh, any time you pay a fee after 23 April 2023 you will be charged the local Value Added Tax rate for where you are resident. You will not be required to pay tax on any purchases made before 23 April 2024.
Are all programmes subject to Value Added Tax?
Yes, every programme and fee is subject to Value Added Tax.
Can I pay all/some of my fees before the UoL is registered so that I don’t need to pay the Value Added Tax?
Where possible, if you can register with us before we are registered, then you may choose to pay the full course fee or purchase additional modules so you will not be charged Value Added Tax.
If you pay a fee after this date, then Value Added Tax will apply. If you have already started your studies, you will not have the option to pay the rest of your fees all at once (unless you are in your final year).
By when will I have to pay my fees?
The date you make the payment does not determine whether you will be charged Value Added Tax. The Value Added Tax is added at the point when the fee is generated.
So any time you pay a fee from when we are registered, Value Added Tax will be charged. If you complete such tasks before that date, you will not be charged Value Added Tax.
Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with Value Added Tax?
It is not possible to know if Value Added Tax will change over time, but students will be charged the additional amount and for as long as Value Added Tax is required for residents of this country.
For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.
Can I pay by instalments?
Although you cannot pay your programme fees in instalments, for the majority of programmes you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. Please carefully read through the details on the costs of your course and how to pay.
What if I move away from Bangladesh during my studies?
Make sure to change your address while you are registering and update your details with us, so that Bangladeshi Value Added Tax does not apply to you while you are not living in Bangladesh.
If you are moving away from Bangladesh halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.
I am not living in Bangladesh, but I am being charged Value Added Tax. What do I do?
Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.
I am not currently living in Bangladesh but plan to move there soon. Will my fees be affected?
The answer depends on when you move to Bangladesh related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.
Fees reductions: Will this reduce the amount of Value Added Tax charged to me?
Certain fee reductions will indeed lead to reduced Value Added Tax, as Value Added Tax is applied after the reduction. Scholarships are not a part of this, however, so Value Added Tax will apply on the full amount of your fees even if you have a scholarship.
Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.
Bahrain
In order to be compliant with Bahraini law, the University of London registered with the National Bureau for Revenue in Bahrain for the collection of Value Added Tax (VAT). The Value Added Tax applies to digital services for which online education falls within this definition.
Since January 2021, the University has charged VAT at the statutory rate of 5% to its module, registration and assessment fees for new and continuing students resident in Bahrain.
The National Bureau for Revenue in Bahrain increased the VAT rate of 5% to 10% on 1 January 2022. From this date, the University has charged 10% to all module, registration and assessment fees for new and continuing students resident in Bahrain. From 3 July 2023 VAT will be charged on all fees including application fees.
What does this mean for my fees in particular?
The fees listed on our programme pages are excluding VAT.
If you are resident in Bahrain, please calculate an additional 5% (up until 31 December 2021) and then 10% from 1 January 2022 on the registration, module, course and assessment fees. From 3 July 2023 VAT will be charged on all fees including application fees.
If I’m already studying, how will this affect my upcoming fees?
For residents in Bahrain, any time you complete registration and enter for an assessment, an additional 5% (up until 31 December 2021) and then 10% from 1 January 2022 will be charged so that you pay VAT.
Are all programmes subject to VAT?
Yes, all programmes are subject to VAT.
By when will I have to pay my fees?
The payment date is not relevant to whether you will be charged VAT. It is when the fee is generated when you submit your application, on your registration date and the date at which you enter for an assessment that VAT will apply, so the deadlines will be relevant to such online processes.
Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with VAT?
It is not possible to know if VAT will change over time, but students will be charged the additional amount and for as long as VAT is required for residents of this country.
If you decide to take a break from your studies, and decide to return, there may be annual fees that you need to pay for each year you did not return to your studies, on which VAT will apply. These fees would be in addition to the fees payable for the year/modules/courses you decide to register and study for along with the exams you choose to enter for.
For further information on this topic relating to your programme, please contact us via the “Ask a Question” button on the Student Portal.
Can I pay by instalments?
Although you cannot pay your programme fees in instalments, for postgraduate courses, you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. For the BSc Computer Science programme, BSc Psychology and MSc Data Science programmes you can also pay as you study. Please carefully read through the details on the costs of your course and how to pay.
What if I move away from Bahrain during my studies?
Make sure to change your address while you are registering and updating your details with us, so that VAT does not apply to you while you are not living in Bahrain.
If you are moving away from Bahrain halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.
I am not living in Bahrain, but I am being charged VAT. What do I do?
Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.
I am not currently living in Bahrain, but plan to move there soon. Will my fees be affected?
The answer depends on when you move to Bahrain related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.
Fees reductions. Will this reduce the amount of VAT charged to me?
Certain fee reductions will indeed lead to reduced VAT, as it is applied after the reduction. Scholarships are not a part of this, however, so VAT will apply on the full amount of your fees even if you have a scholarship.
Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.
Ghana
In order to be compliant with Ghanaian law, the University of London has registered with the Ghana Revenue Authority for the collection of VAT (Value Added Tax) and the following levies
- Value Added Tax (15%)
- National Health Insurance Levy (NHIL) 2.5%
- Ghana Educational Trust Fund Levy (GETFL) 2.5%
- Covid 19 Health Recovery Levy (CHRL) 1%
The VAT and levies apply to services bought online for which online education falls within this definition.
As a consequence of this legislation in Ghana, the University will be required to add the levies and then the VAT, to what will be an effective rate of 21.90% to new and continuing students resident in Ghana on all payments made from 20 June 2023.
What does this mean for my fees in particular?
The fees listed on our course pages exclude the levies and Value Added Tax. If you are resident in Ghana, please calculate the additional levies and Value Added tax to any fee paid to the University of London.
If I’m already studying, how will this affect my upcoming fees?
For students resident in Ghana, any time you pay a fee after 20 June 2023 you will be charged the levies and local Value Added Tax rate for where you are resident. You will not be required to pay levies or tax on any purchases made before 20 June 2023.
Are all programmes subject to Value Added Tax?
Yes, every programme and fee is subject to the levies and Value Added Tax.
Can I pay all/some of my fees before 20 June 2023 so that I don’t need to pay the Value Added Tax?
Where possible, if you can register with us before 20 June 2023, then you may choose to pay the full course fee or purchase additional modules so you will not be charged the levies and Value Added Tax. If you pay a fee after this date, then the levies and Value Added Tax will apply. If you have already started your studies, you will not have the option to pay the rest of your fees all at once (unless you are in your final year).
By when will I have to pay my fees?
The date you make the payment does not determine whether you will be charged the levies and Value Added Tax. The levies and Value Added Tax are added at the point when the fee is generated. So any time you pay a fee from 20 June 2023, the levies and Value Added Tax will be charged. If you complete such tasks before that date, you will not be charged any levies or Value Added Tax.
Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with the levies and Value Added Tax?
It is not possible to know if the levies or Value Added Tax will change over time, but students will be charged the additional amount and for as long as the levies and Value Added Tax are required for residents of this country.
For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.
Can I pay by instalments?
Although you cannot pay your programme fees in instalments, for the majority of programmes you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. Please carefully read through the details on the costs of your course and how to pay.
What if I move away from Ghana during my studies?
Make sure to change your address while you are registering and update your details with us, so that Ghanian levies and Value Added Tax do not apply to you while you are not living in Ghana. If you are moving away from Ghana halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.
I am not living in Ghana, but I am being charged the levies and Value Added Tax. What do I do?
Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.
I am not currently living in Ghana but plan to move there soon. Will my fees be affected?
The answer depends on when you move to Ghana related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.
Fees reductions: Will this reduce the amount of Value Added Tax charged to me?
Certain fee reductions will indeed lead to reduced levies and Value Added Tax, as the levies and Value Added Tax are applied after the reduction. Scholarships are not a part of this, however, so the levies and Value Added Tax will apply on the full amount of your fees even if you have a scholarship.
Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.
India
On 1 July 2017 a Goods and Services Tax (GST) was introduced in India which applies to online services. The University now applies GST at the statutory rate of 18% to its registration, module and course fees for new and continuing students resident in India.
What does this mean for my fees in particular?
The fees listed on our programme pages are excluding GST.
If you are resident in India, please calculate an additional 18% on the registration, module and course fees.
If I’m already studying, how will this affect my upcoming fees?
For residents in India, any time you complete registration, an additional 18% will be charged so that you pay GST.
By when will I have to pay my fees?
The payment date is not relevant to whether you will be charged GST. It is when the fee is generated on your registration date that GST will apply, so the deadlines will be relevant to such online processes.
So any time you complete registration GST will be charged.
Can I intermit or withdraw, and rejoin later if I cannot afford to pay my fees with GST?
It is not possible to know if GST will change over time, but students will be charged the additional amount and for as long as GST is required for residents of this country.
If you decide to take a break from your studies, and decide to return, there may be annual fees that you need to pay for each year you did not return to your studies, on which GST will apply. These fees would be in addition to the fees payable for the year/modules/courses you decide to register and study for.
For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.
Can I pay by instalments?
Although you cannot pay your programme fees in instalments, for postgraduate courses, you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. For the BSc Computer Science programme you can also pay as you study. Please carefully read through the details on the costs of your course and how to pay.
What if I move away from India during my studies?
Make sure to change your address while you are registering and updating your details with us, so that GST does not apply to you while you are not living in India.
If you are moving away from India halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.
I am not living in India, but I am being charged GST. What do I do?
Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.
I am not currently living in India but plan to move there soon. Will my fees be affected?
The answer depends on when you move to India related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.
Fees reductions - Will this reduce the amount of GST charged to me?
Certain fee reductions will indeed lead to reduced GST, as it is applied after the reduction. Scholarships are not a part of this, however, so GST will apply on the full amount of your fees even if you have a scholarship.
Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.
Indonesia
In order to be compliant with local Indonesian Tax Authority law, the University of London has to arrange for the collection of Value Added Tax in Indonesia. The 11% Value Added Tax applies to digital services for which online education falls within this definition.
As a consequence of this legislation, the University added 11% Value Added Tax at the statutory rate to its registration, module and examination entry fees for new and continuing students resident in Indonesia from 27 September 2022. Value Added Tax was added to the Application Fee from 6 December 2022. From 3 July 2023 Value Added Tax will be charged on all fees paid to the University of London.
What does this mean for my fees in particular?
The fees listed on our course pages exclude Value Added Tax. If you are resident in Indonesia please calculate the additional Value Added tax to your fees.
If I’m already studying, how will this affect my upcoming fees?
For students resident in Indonesia, any time you pay a new registration, module or examination entry fee after 27 September 2022 you will be charged the local Value Added Tax rate for where you are resident. Value Added Tax was added to the Application Fee from 6 December 2022. From 3 July 2023 Value Added Tax will be charged on all fees paid to the University of London. You will not be required to pay tax on any relevant purchase made before the date we collect the tax.
Are all programmes subject to Value Added Tax?
Yes. However the Value Added Tax will only be charged on application, registration, module and examination entry fees. From 3 July 2023 Value Added Tax will be charged on all fees paid to the University of London.
Can I pay all/some of my fees before 27 September 2022 so that I don’t need to pay the Value Added Tax?
Where possible, if you can register with us before 27 September 2022, then you may choose to pay the full course fee or purchase additional modules so you will not be charged Value Added Tax. If you pay a registration, module or examination entry fee after this date, then Value Added Tax will apply. If you have already started your studies, you will not have the option to pay the rest of your fees all at once (unless you are in your final year). Value Added Tax will be added to any new Application from 6 December 2022. From 3 July 2023 Value Added Tax will be charged on all fees paid to the University of London.
By when will I have to pay my fees?
The date you make the payment does not determine whether you will be charged Value Added Tax. The Value Added Tax is added at the point when the fee is generated. So any time you purchase a module from 27 September 2022, Value Added Tax will be charged. If you complete such tasks before that date, you will not be charged Value Added Tax. This also true for the Value Added Tax when added to the Application Fee, but will be charged from 6 December 2022.
Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with Value Added Tax?
It is not possible to know if Value Added Tax will change over time, but students will be charged the additional amount and for as long as Value Added Tax is required for residents of this country.
For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.
Can I pay by instalments?
Although you cannot pay your programme fees in instalments, for the majority of programmes you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. Please carefully read through the details on the costs of your course and how to pay.
What if I move away from Indonesia during my studies?
Make sure to change your address while you are registering and update your details with us, so that Value Added Tax does not apply to you while you are not living in Indonesia . If you are moving away from Indonesia halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.
I am not living in Indonesia, but I am being charged Value Added Tax. What do I do?
Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.
I am not currently living in Indonesia but plan to move there soon. Will my fees be affected?
The answer depends on when you move to Indonesia related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.
Fees reductions: Will this reduce the amount of Value Added Tax charged to me?
Certain fee reductions will indeed lead to reduced Value Added Tax, as Value Added Tax is applied after the reduction. Scholarships are not a part of this, however, so Value Added Tax will apply on the full amount of your fees even if you have a scholarship.
Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.
Japan
In order to be compliant with Japanese law, the University of London is registering with the National Tax Agency in Japan for the collection of Japanese Consumption Tax (JCT). The JCT applies to digital services for which online education falls within this definition.
As a consequence of this legislation in Japan, the University will be required to add JCT at the statutory rate of 10% to its programme fees for new and continuing students resident in Japan to all payments made from the 27 April 2021.
What does this mean for my fees in particular?
The fees listed on our programme pages exclude JCT.
If you are resident in Japan, please calculate an additional 10% on the registration, module and course fees.
If I’m already studying, how will this affect my upcoming fees?
For residents in Japan, any time you complete registration, an additional 10% will be charged so that you pay JCT.
Are all programmes subject to JCT?
Yes they are.
By when will I have to pay my fees?
The payment date is not relevant to whether you will be charged JCT. It is when the fee is generated on your registration date that JCT will apply, so the deadlines will be relevant to such online processes.
So any time you complete registration from 27 April 2021, JCT will be charged. If you complete such tasks before that date, you will not be charged JCT.
Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with JCT?
It is not possible to know if JCT will change over time, but students will be charged the additional amount and for as long as JCT is required for residents of this country.
If you decide to take a break from your studies, and decide to return, there may be annual fees that you need to pay for each year you did not return to your studies, on which JCT will apply. These fees would be in addition to the fees payable for the year/modules/courses you decide to register and study for.
For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.
Can I pay by instalments?
Although you cannot pay your programme fees in instalments, for postgraduate courses, you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. For the BSc Computer Science programme, BSc Psychology and MSc Data Science programmes you can also pay as you study. Please carefully read through the details on the costs of your course and how to pay.
What if I move away from Japan during my studies?
Make sure to change your address while you are registering and updating your details with us, so that JCT does not apply to you while you are not living in Japan.
If you are moving away from Japan halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.
I am not living in Japan, but I am being charged JCT. What do I do?
Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.
I am not currently living in Japan but plan to move there soon. Will my fees be affected?
The answer depends on when you move to Japan related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.
Fees reductions: Will this reduce the amount of JCT charged to me?
Certain fee reductions will indeed lead to reduced JCT, as it is applied after the reduction. Scholarships are not a part of this, however, so JCT will apply on the full amount of your fees even if you have a scholarship.
Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.
Kazakhstan
In order to be compliant with Kazakhstani law, the University of London has registered with the Ministry of Finance for the collection of VAT - Value Added Tax (Nalog na dobavlennuyu stoimost - NDS). The VAT applies to services bought online for which online education falls within this definition.
As a consequence of this legislation in Kazakhstan, the University will be required to add VAT at the statutory rate of 12% to new and continuing students' resident in Kazakhstan on all payments made from 20 June 2023.
What does this mean for my fees in particular?
The fees listed on our course pages exclude Value Added Tax. If you are resident in Kazakhstan, please calculate the additional Value Added tax to any fee paid to the University of London.
If I’m already studying, how will this affect my upcoming fees?
For students resident in Kazakhstan, any time you pay a fee after 20 June 2023 you will be charged the local Value Added Tax rate for where you are resident. You will not be required to pay tax on any purchases made before 20 June 2023.
Are all programmes subject to Value Added Tax?
Yes, every programme and fee is subject to Value Added Tax.
Can I pay all/some of my fees before 20 June 2023 so that I don’t need to pay the Value Added Tax?
Where possible, if you can register with us before 20 June 2023, then you may choose to pay the full course fee or purchase additional modules so you will not be charged Value Added Tax.
If you pay a fee after this date, then Value Added Tax will apply. If you have already started your studies, you will not have the option to pay the rest of your fees all at once (unless you are in your final year).
By when will I have to pay my fees?
The date you make the payment does not determine whether you will be charged Value Added Tax. The Value Added Tax is added at the point when the fee is generated.
So any time you pay a fee from 20 June 2023, Value Added Tax will be charged. If you complete such tasks before that date, you will not be charged Value Added Tax.
Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with Value Added Tax?
It is not possible to know if Value Added Tax will change over time, but students will be charged the additional amount and for as long as Value Added Tax is required for residents of this country.
For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.
Can I pay by instalments?
Although you cannot pay your programme fees in instalments, for the majority of programmes you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. Please carefully read through the details on the costs of your course and how to pay.
What if I move away from Kazakhstan during my studies?
Make sure to change your address while you are registering and update your details with us, so that Kazakhstani Value Added Tax does not apply to you while you are not living in Kazakhstan.
If you are moving away from Kazakhstan halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.
I am not living in Kazakhstan, but I am being charged Value Added Tax. What do I do?
Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.
I am not currently living in Kazakhstan but plan to move there soon. Will my fees be affected?
The answer depends on when you move to Kazakhstan related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.
Fees reductions: Will this reduce the amount of Value Added Tax charged to me?
Certain fee reductions will indeed lead to reduced Value Added Tax, as Value Added Tax is applied after the reduction. Scholarships are not a part of this, however, so Value Added Tax will apply on the full amount of your fees even if you have a scholarship.
Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.
Mexico
In order to be compliant with Mexican law, the University of London has registered with the Mexican Tax Administration Service (Servicio de Administración Tributaria, SAT) for the collection of VAT (impuesto al valor agregado or IVA). The VAT applies to module and registration services bought online for which online education falls within this definition.
As a consequence of this legislation, the University will be required to add Value Added Tax at the statutory rate to its registration and module fees for new and continuing students resident in Mexico from 7 February 2023. Application and Examination Entry fees are exempt from VAT.
What does this mean for my fees in particular?
The fees listed on our course pages exclude Value Added Tax. If you are resident in Mexico, please calculate the additional Value Added tax to your application, registration, module and examination fees.
If I’m already studying, how will this affect my upcoming fees?
For students resident in Mexico, any time you pay a new registration or module fee after 7 February 2023 you will be charged the local Value Added Tax rate for where you are resident. You will not be required to pay tax on any purchases made before 7 February 2023.
Are all programmes subject to Value Added Tax?
Yes. However, the Value Added Tax will only be charged on registration and module fees.
Can I pay all/some of my fees before 7 February 2023 so that I don’t need to pay the Value Added Tax?
Where possible, if you can register with us before 7 February 2023, then you may choose to pay the full course fee or purchase additional modules so you will not be charged Value Added Tax. If you pay a registration or module fee after this date, then Value Added Tax will apply. If you have already started your studies, you will not have the option to pay the rest of your fees all at once (unless you are in your final year).
By when will I have to pay my fees?
The date you make the payment does not determine whether you will be charged Value Added Tax. The Value Added Tax is added at the point when the fee is generated. So any time you pay a registration or module fee from 7 February 2023, Value Added Tax will be charged. If you complete such tasks before that date, you will not be charged Value Added Tax.
Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with Value Added Tax?
It is not possible to know if Value Added Tax will change over time, but students will be charged the additional amount and for as long as Value Added Tax is required for residents of this country.
For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.
Can I pay by instalments?
Although you cannot pay your programme fees in instalments, for the majority of programmes you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. Please carefully read through the details on the costs of your course and how to pay.
What if I move away from Mexico during my studies?
Make sure to change your address while you are registering and update your details with us, so that Mexican Value Added Tax does not apply to you while you are not living in Mexico. If you are moving away from Mexico halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.
I am not living in Mexico, but I am being charged Value Added Tax. What do I do?
Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.
I am not currently living in Mexico but plan to move there soon. Will my fees be affected?
The answer depends on when you move to Mexico related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.
Fees reductions: Will this reduce the amount of Value Added Tax charged to me?
Certain fee reductions will indeed lead to reduced Value Added Tax, as Value Added Tax is applied after the reduction. Scholarships are not a part of this, however, so Value Added Tax will apply on the full amount of your fees even if you have a scholarship.
Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.
New Zealand
In order to be compliant with New Zealand law, the University of London has to arrange for the collection of Goods and Services Tax (GST). The GST applies to digital services for which online education falls within this definition.
As a consequence of this legislation in New Zealand, the University will be required to add GST at the statutory rate of 15% to its programme fees for new and continuing students resident in New Zealand to all payments made from the 6 October 2021.
What does this mean for my fees in particular?
The fees listed on our programme pages exclude GST.
If you are resident in New Zealand, please calculate an additional 15% on the registration, module and course fees.
If I’m already studying, how will this affect my upcoming fees?
For residents in New Zealand, any time you complete registration, an additional 15% will be charged so that you pay GST.
Are all programmes subject to GST?
Yes they are.
By when will I have to pay my fees?
The payment date is not relevant to whether you will be charged GST. It is when the fee is generated on your registration date that GST will apply, so the deadlines will be relevant to such online processes.
So any time you complete registration from 6 October 2021, GST will be charged. If you complete such tasks before that date, you will not be charged GST.
Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with GST?
It is not possible to know if GST will change over time, but students will be charged the additional amount and for as long as GST is required for residents of this country.
If you decide to take a break from your studies, and decide to return, there may be annual fees that you need to pay for each year you did not return to your studies, on which GST will apply. These fees would be in addition to the fees payable for the year/modules/courses you decide to register and study for.
For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.
Can I pay by instalments?
Although you cannot pay your programme fees in instalments, for the majority of programmes you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. Please carefully read through the details on the costs of your course and how to pay.
What if I move away from New Zealand during my studies?
Make sure to change your address while you are registering and updating your details with us, so that GST does not apply to you while you are not living in New Zealand.
If you are moving away from New Zealand halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.
I am not living in New Zealand, but I am being charged GST. What do I do?
Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.
I am not currently living in New Zealand but plan to move there soon. Will my fees be affected?
The answer depends on when you move to New Zealand related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.
Fees reductions: Will this reduce the amount of GST charged to me?
Certain fee reductions will indeed lead to reduced GST, as it is applied after the reduction. Scholarships are not a part of this, however, so GST will apply on the full amount of your fees even if you have a scholarship.
Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.
Oman
In order to be compliant with Omani law, the University of London has to arrange for the collection of Value Added Tax (VAT). The VAT applies to digital services for which online education falls within this definition.
As a consequence of this legislation in Oman, the University added VAT at the statutory rate of 5% to its programme fees for new and continuing students resident in Oman to all payments made from 1 September 2022. From 3 July 2023 Value Added Tax will be charged on all fees paid to the University of London.
What does this mean for my fees in particular?
The fees listed on our programme pages exclude VAT.
If you are resident in Oman, please calculate an additional 5% on the registration, module, course fees and assessment fees. From 3 July 2023 Value Added Tax will be charged on any fee paid to the University of London.
If I’m already studying, how will this affect my upcoming fees?
For residents in Oman, any time you complete registration and enter for an assessment, an additional 5% will be charged so that you pay VAT.From 3 July 2023 Value Added Tax will be charged on all fees paid to the University of London.
Are all programmes subject to VAT?
Yes they are.
Can I pay all/some of my fees before 1 September 2022 so that I don’t need to pay VAT?
For some programmes, if you can register with us before 1 September 2022, then you may choose to pay the full course fee and will not be charged VAT. If you complete your registration and enter for an assessment after this date, then VAT will apply. If you have already started your studies, you will not have the option to pay the rest of your fees all at once (unless you are in your final year).
By when will I have to pay my fees?
The payment date is not relevant to whether you will be charged VAT. It is when the fee is generated on your application or registration date and the date at which you complete an exam entry that VAT will apply, so the deadlines will be relevant to such online processes.
So any time you complete registration and enter for an assessment from 1 September 2022, VAT will be charged. If you complete such tasks before that date, you will not be charged VAT.
Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with VAT?
It is not possible to know if VAT will change over time, but students will be charged the additional amount and for as long as VAT is required for residents of this country.
If you decide to take a break from your studies, and decide to return, there may be annual fees that you need to pay for each year you did not return to your studies, on which VAT will apply. These fees would be in addition to the fees payable for the year/modules/courses you decide to register and study for.
For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.
Can I pay by instalments?
Although you cannot pay your programme fees in instalments, for the majority of programmes you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. Please carefully read through the details on the costs of your course and how to pay.
What if I move away from Oman during my studies?
Make sure to change your address while you are registering and update your details with us, so that VAT does not apply to you while you are not living in Oman.
If you are moving away from Oman halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.
I am not living in Oman, but I am being charged VAT. What do I do?
Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.
I am not currently living in Oman but plan to move there soon. Will my fees be affected?
The answer depends on when you move to Oman related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.
Fees reductions: Will this reduce the amount of VAT charged to me?
Certain fee reductions will indeed lead to reduced VAT, as it is applied after the reduction. Scholarships are not a part of this, however, so VAT will apply on the full amount of your fees even if you have a scholarship.
Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.
Saudi Arabia
In order to be compliant with Saudi Arabian law, the University of London is registered with the General Authority of Zakat and Tax in Saudi Arabia for the collection of Value Added Tax (VAT). The Value Added Tax applies to digital services for which online education falls within this definition.
As a consequence of this legislation in Saudi Arabia, the University is required to add VAT at the statutory rate of 15% to its programme fees for new and continuing students resident in Saudi Arabia to all payments made from 5 January 2021. From 3 July 2023 VAT will be charged on all fees including application fees.
What does this mean for my fees in particular?
The fees listed on our programme pages are excluding VAT.
If you are resident in Saudi Arabia, please calculate an additional 15% on the registration, module, course and assessment fees. From 3 July 2023 VAT will be charged on all fees including application fees.
If I’m already studying, how will this affect my upcoming fees?
For residents in Saudi Arabia, any time you complete registration and enter for an assessment, an additional 15% will be charged so that you pay VAT.
Are all programmes subject to VAT?
Yes, all programmes are subject to VAT.
By when will I have to pay my fees?
The payment date is not relevant to whether you will be charged VAT. It is when the fee is generated when you submit your application, on your registration date and the date at which you enter for an assessment that VAT will apply, so the deadlines will be relevant to such online processes.
Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with VAT?
It is not possible to know if VAT will change over time, but students will be charged the additional amount and for as long as VAT is required for residents of this country.
If you decide to take a break from your studies, and decide to return, there may be annual fees that you need to pay for each year you did not return to your studies, on which VAT will apply. These fees would be in addition to the fees payable for the year/modules/courses you decide to register and study for along with the exams you choose to enter for.
For further information on this topic relating to your programme, please contact us via the “Ask a Question” button on the Student Portal.
Can I pay by instalments?
Although you cannot pay your programme fees in instalments, for postgraduate courses, you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. For the BSc Computer Science programme, BSc Psychology and MSc Data Science programmes you can also pay as you study. Please carefully read through the details on the costs of your course and how to pay.
What if I move away from Saudi Arabia during my studies?
Make sure to change your address while you are registering and updating your details with us, so that VAT does not apply to you while you are not living in Saudi Arabia.
If you are moving away from Saudi Arabia halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.
I am not living in Saudi Arabia, but I am being charged VAT. What do I do?
Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.
I am not currently living in Saudi Arabia but plan to move there soon. Will my fees be affected?
The answer depends on when you move to Saudi Arabia related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.
Fees reductions. Will this reduce the amount of VAT charged to me?
Certain fee reductions will indeed lead to reduced VAT, as it is applied after the reduction. Scholarships are not a part of this, however, so VAT will apply on the full amount of your fees even if you have a scholarship.
Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.
Singapore
On 1 January 2020 a Goods and Services Tax (GST) was introduced in Singapore which applies to online services.
As a consequence of this legislation in Singapore, the University add GST at the statutory rate of 7% to its registration, module and course fees for new and continuing students resident in Singapore. On 1 January 2023 GST rose to 8% and was charged on all University of London fees. From 1 January 2024 GST will rise to 9%.
What does this mean for my fees in particular?
The fees listed on our programme pages exclude GST.
If you are resident in Singapore, registration, module and course fees between 1 January 2020 and 31 December 2022 had an additional 7% GST added to the fees. Between 1 January 2023 and 31 December 2023 8% was added to every fee charged by the University. From 1 January 2024 every fee charged by the University has 9% GST added.
If I’m already studying, how will this affect my upcoming fees?
For students in Singapore, an additional 7% will be charged anytime you complete registration after the 1 January 2020. 8% should be added to any fees charged from 1 January 2023. From 1 January 2024 GST will rise to 9%.
By when will I have to pay my fees?
The payment date is not relevant to whether you will be charged GST. It is when the fee is generated on your registration date that GST will apply, so the deadlines will be relevant to such online processes.
So any time you complete registration from 1 January 2020, GST will be charged.
Can I intermit or withdraw, and rejoin later if I cannot afford to pay my fees with GST?
It is not possible to know if GST will change over time, but students will be charged the additional amount from 1 January 2020 onwards and for as long as GST is required for residents of these country.
If you decide to take a break from your studies, and decide to return, there may be annual fees that you need to pay for each year you did not return to your studies, on which GST will apply. These fees would be in addition to the fees payable for the year/modules/courses you decide to register and study for.
For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.
Can I pay by instalments?
Although you cannot pay your programme fees in instalments, for postgraduate courses, you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront.
For the BSc Computer Science programme you can also pay as you study. Please carefully read through the details on the costs of your course and how to pay.
What if I move away from Singapore during my studies?
Make sure to change your address while you are registering and updating your details with us, so that GST does not apply to you while you are not living in Singapore.
If you are moving away from Singapore halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.
I am not living in Singapore, but I am being charged GST - What do I do?
Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.
I am not currently living in Singapore but plan to move there soon - Will my fees be affected?
The answer depends on when you move to Singapore related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.
Fees reductions - will this reduce the amount of GST charged to me?
Certain fee reductions will indeed lead to reduced GST, as it is applied after the reduction. Scholarships are not a part of this, however, so GST will apply on the full amount of your fees even if you have a scholarship.
Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.
South Korea
In order to be compliant with South Korea law, the University of London has to arrange for the collection of Value Added Tax (VAT). The VAT applies to digital services for which online education falls within this definition.
As a consequence of this legislation in South Korea, the University will be required to add VAT at the statutory rate of 10% to its programme fees for new and continuing students resident in South Korea to all payments made from 6 October 2021.
What does this mean for my fees in particular?
The fees listed on our programme pages exclude VAT.
If you are resident in South Korea, please calculate an additional 10% on the registration, module, course and assessment fees.
If I’m already studying, how will this affect my upcoming fees?
For residents in South Korea, any time you complete registration or enter for an assessment, an additional 10% will be charged so that you pay VAT.
Are all programmes subject to VAT?
Yes they are.
Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with VAT?
It is not possible to know if VAT will change over time, but students will be charged the additional amount and for as long as VAT is required for residents of this country.
If you decide to take a break from your studies, and decide to return, there may be annual fees that you need to pay for each year you did not return to your studies, on which VAT will apply. These fees would be in addition to the fees payable for the year/modules/courses you decide to register and study for.
For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.
Can I pay by instalments?
Although you cannot pay your programme fees in instalments, for the majority of programmes you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. Please carefully read through the details on the costs of your course and how to pay.
What if I move away from South Korea during my studies?
Make sure to change your address while you are registering and update your details with us, so that VAT does not apply to you while you are not living in South Korea.
If you are moving away from South Korea halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.
I am not living in South Korea, but I am being charged VAT. What do I do?
Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.
I am not currently living in South Korea but plan to move there soon. Will my fees be affected?
The answer depends on when you move to South Korea related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.
Fees reductions: Will this reduce the amount of VAT charged to me?
Certain fee reductions will indeed lead to reduced VAT, as it is applied after the reduction. Scholarships are not a part of this, however, so VAT will apply on the full amount of your fees even if you have a scholarship.
Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.
Spain
In order to be compliant with Spanish law, the University of London has to arrange for the collection of Impuesto sobre el Valor Añadido (IVA). The IVA applies to digital services for which online education falls within this definition.
As a consequence of this legislation in Spain, the University will be required to add IVA at the statutory rate of 21% to its programme fees for new and continuing students resident in Spain to all payments made from the 27 April 2021.
*Please note this does not include the following territories: Canary Islands, Ceuta and Melilla.
What does this mean for my fees in particular?
The fees listed on our programme pages are excluding IVA.
If you are resident in Spain, please calculate an additional 21% on the registration, module and course fees.
If I’m already studying, how will this affect my upcoming fees?
For residents in Spain, any time you complete registration, an additional 21% will be charged so that you pay IVA.
Are all programmes subject to IVA?
Yes they are.
By when will I have to pay my fees?
The payment date is not relevant to whether you will be charged IVA. It is when the fee is generated on your registration date that IVA will apply, so the deadlines will be relevant to such online processes.
So any time you complete registration from 27 April 2021, IVA will be charged. If you complete such tasks before that date, you will not be charged IVA.
Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with IVA?
It is not possible to know if IVA will change over time, but students will be charged the additional amount and for as long as IVA is required for residents of this country.
If you decide to take a break from your studies, and decide to return, there may be annual fees that you need to pay for each year you did not return to your studies, on which IVA will apply. These fees would be in addition to the fees payable for the year/modules/courses you decide to register and study for.
For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.
Can I pay by instalments?
Although you cannot pay your programme fees in instalments, for postgraduate courses, you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. For the BSc Computer Science programme, BSc Psychology and MSc Data Science programmes you can also pay as you study. Please carefully read through the details on the costs of your course and how to pay.
What if I move away from Spain during my studies?
Make sure to change your address while you are registering and updating your details with us, so that IVA does not apply to you while you are not living in Spain.
If you are moving away from Spain halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.
I am not living in Spain, but I am being charged IVA. What do I do?
Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.
I am not currently living in Spain but plan to move there soon. Will my fees be affected?
The answer depends on when you move to Spain related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.
Fees reductions. Will this reduce the amount of IVA charged to me?
Certain fee reductions will indeed lead to reduced IVA, as it is applied after the reduction. Scholarships are not a part of this, however, so IVA will apply on the full amount of your fees even if you have a scholarship.
Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.
Tanzania
In order to be compliant with Tanzanian law, the University of London has registered with the Tanzanian Revenue Authority for the collection of VAT (Value Added Tax).
The VAT a apply to services bought online for which online education falls within this definition.
As a consequence of this legislation in Tanzania, the University will be required to add VAT, at the rate of 18% to new and continuing students resident in Tanzania on all payments made from 27 February 2024.
What does this mean for my fees in particular?
The fees listed on our course pages exclude Value Added Tax. If you are resident in Tanzania, please calculate the additional Value Added tax to any fee paid to the University of London.
If I’m already studying, how will this affect my upcoming fees?
For students resident in Tanzania, any time you pay a fee after 27 February 2024 you will be charged the local Value Added Tax rate for where you are resident. You will not be required to pay tax on any purchases made before 27 February 2024.
Are all programmes subject to Value Added Tax?
Yes, every programme and fee is subject to the Value Added Tax.
Can I pay all/some of my fees before 27 February 2024 so that I don’t need to pay the Value Added Tax?
Where possible, if you can register with us before 27 February 2024, then you may choose to pay the full course fee or purchase additional modules so you will not be charged the Value Added Tax. If you pay a fee after this date, then the Value Added Tax will apply. If you have already started your studies, you will not have the option to pay the rest of your fees all at once (unless you are in your final year).
By when will I have to pay my fees?
The date you make the payment does not determine whether you will be charged the Value Added Tax. The Value Added Tax is added at the point when the fee is generated. So any time you pay a fee from 27 February 2024, the Value Added Tax will be charged. If you complete such tasks before that date, you will not be charged any Value Added Tax.
Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with the Value Added Tax?
It is not possible to know if the Value Added Tax will change over time, but students will be charged the additional amount and for as long as the Value Added Tax is required for residents of this country.
For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.
Can I pay by instalments?
Although you cannot pay your programme fees in instalments, for the majority of programmes you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. Please carefully read through the details on the costs of your course and how to pay.
What if I move away from Tanzania during my studies?
Make sure to change your address while you are registering and update your details with us, so that Tanzanian Value Added Tax does not apply to you while you are not living in Tanzania. If you are moving away from Tanzania halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.
I am not living in Tanzania, but I am being charged Value Added Tax. What do I do?
Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.
I am not currently living in Tanzania but plan to move there soon. Will my fees be affected?
The answer depends on when you move to Tanzania related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.
Fees reductions: Will this reduce the amount of Value Added Tax charged to me?
Certain fee reductions will indeed lead to reduced Value Added Tax, as the Value Added Tax is applied after the reduction. Scholarships are not a part of this, however, so the Value Added Tax will apply on the full amount of your fees even if you have a scholarship.
Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.
Türkiye
In order to be compliant with Turkish law, the University of London has registered with the National Board of Revenue (NBR) for the collection of VAT (Value Added Tax). The VAT applies to services bought online for which online education falls within this definition.
As a consequence of this legislation in Türkiye, the University added VAT at the reduced rate of 8% to new and continuing students' resident in Türkiye on all payments made from 25 April 2023. Following the government’s decision to raise the rate to 10% on July 10 2023, the University began collecting VAT at the 10% rate from 25 August 2023.
What does this mean for my fees in particular?
The fees listed on our course pages exclude Value Added Tax. If you are resident in Türkiye, please calculate the additional Value Added tax to any fee paid to the University of London.
If I’m already studying, how will this affect my upcoming fees?
For students resident in Türkiye, any time you pay a fee after 25 April 2023 you will be charged the local Value Added Tax rate for where you are resident. You will not be required to pay the difference in tax on any purchases made between 25 April 2023 and 25 August 2023.
Are all programmes subject to Value Added Tax?
Yes, every programme and fee is subject to Value Added Tax.
Can I pay all/some of my fees before 25 April 2023 so that I don’t need to pay the Value Added Tax?
Where possible, if you can register with us before 25 April 2023, then you may choose to pay the full course fee or purchase additional modules so you will not be charged Value Added Tax.
If you pay a fee after this date, then Value Added Tax will apply. If you have already started your studies, you will not have the option to pay the rest of your fees all at once (unless you are in your final year).
By when will I have to pay my fees?
The date you make the payment does not determine whether you will be charged Value Added Tax. The Value Added Tax is added at the point when the fee is generated. So any time you pay a fee from 25 April 2023, Value Added Tax will be charged. If you complete such tasks before that date, you will not be charged Value Added Tax.
Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with Value Added Tax?
It is not possible to know if Value Added Tax will change over time, but students will be charged the additional amount and for as long as Value Added Tax is required for residents of this country.
For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.
Can I pay by instalments?
Although you cannot pay your programme fees in instalments, for the majority of programmes you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. Please carefully read through the details on the costs of your course and how to pay.
What if I move away from Türkiye during my studies?
Make sure to change your address while you are registering and update your details with us, so that Turkish Value Added Tax does not apply to you while you are not living in Türkiye.
If you are moving away from Türkiye halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.
I am not living in Türkiye, but I am being charged Value Added Tax. What do I do?
Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.
I am not currently living in Türkiye but plan to move there soon. Will my fees be affected?
The answer depends on when you move to Türkiye related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.
Fees reductions: Will this reduce the amount of Value Added Tax charged to me?
Certain fee reductions will indeed lead to reduced Value Added Tax, as Value Added Tax is applied after the reduction. Scholarships are not a part of this, however, so Value Added Tax will apply on the full amount of your fees even if you have a scholarship.
Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.
United Arab Emirates (UAE)
In order to be compliant with UAE law, the University of London registered with the Federal Tax Authority in the UAE for the collection of Value Added Tax (VAT). The Value Added Tax applied to digital services for which online education falls within this definition.
As a consequence of this legislation in the UAE, the University added VAT at the statutory rate of 5% to its programme fees for new and continuing students resident in the UAE to all payments made from 5 January 2021.
As of 21 February 2023 VAT will no longer be charged on University of London fees paid by those resident in the UAE.
What does this mean for my fees in particular?
The fees listed on our programme pages are excluding VAT.
If you are resident in the UAE, after 21 February 2023 you no longer need to calculate an additional 5% on the registration, module, course and exam assessment fees.
If I’m already studying, how will this affect my upcoming fees?
For residents in the UAE, any time you complete registration and enter for an assessment, after 21 February 2023 you will no longer be charged VAT.
Are all programmes subject to VAT?
All programmes are now exempt from VAT.
By when will I have to pay my fees?
The payment date is not relevant to whether you will be charged VAT. It is when the fee is generated when you submit your application, on your registration date and the date on which you enter for an assessment that the VAT will apply, so the deadlines will be relevant to such online processes.
I am not living in the UAE, but I am being charged VAT. What do I do?
Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.
Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.
United States of America
In order to be compliant with local US tax authority law, the University of London has to arrange for the collection of Sales Tax in Pennsylvania. The Sales Tax applies to digital services for which online education falls within this definition.
As a consequence of this legislation, the University will be required to add a Sales Tax the statutory rate of its registration, module and examination entry fees for new and continuing students resident in Pennsylvania. The University is still registering with the tax authorities, but State residents will be given at least three months’ notice before the Sales Tax is added to the fees.
I live in the USA, but am not being charged Sales Tax
Currently Sales Tax will only be charged for students resident in Pennsylvania. The University of London may have to register with other States in the future. Please note, Sales Tax will only be charged where we are registered with the local tax authorities. Where we have not yet registered you will not be charged Sales Tax.
Why do some states have different rates of Sales Tax?
Sales Tax is set at the county level. Your address and zip code will be used to determine what county you live in, which in turn determines what Sales Tax you pay. Please contact us if you been attributed to the wrong county and are paying the wrong rate.
What does this mean for my fees in particular?
The fees listed on our course pages exclude Sales Tax. If you are resident in the USA please calculate an additional local sales tax to your registration, module and examination fees. Please see the table below for the applicable local Sales Tax rate.
If I’m already studying, how will this affect my upcoming fees?
For students resident in the USA, any time you pay a new registration, module or examination entry fee after we have registered with the appropriate State tax authority you will be charged the local Sales Tax rate for where you are resident. You will not be required to pay Sales Tax on any purchases made beforehand. You will be given at least three months’ notice before the Sales Tax is added to the fees.
Are all programmes subject to Sales Tax?
Yes. However the Sales Tax will only be charged on registration, module and examination entry fees.
Can I pay all/some of my fees before the Sales Tax is added so that I don’t need to pay the Sales Tax?
Where possible, if you can register with us before the date we begin adding the Sales Tax, then you may choose to pay the full course fee or purchase additional modules so you will not be charged Sales Tax. If you pay a registration, module or examination entry fee after this date, then Sales Tax will apply. If you have already started your studies, you will not have the option to pay the rest of your fees all at once (unless you are in your final year).
By when will I have to pay my fees?
The date you make the payment does not determine whether you will be charged Sales Tax. The Sales Tax is added at the point when the fee is generated. So any time you purchase a module after the date we will charge Sales Tax from, Sales Tax will be charged. If you complete such tasks before that date, you will not be charged Sales Tax.
Can I intermit/ withdraw and rejoin later if I cannot afford to pay my fees with Sales Tax?
It is not possible to know if Sales Tax will change over time, but students will be charged the additional amount and for as long as Sales Tax is required for residents of this country.
For further information on this topic relating to your programme, please contact the Registry Team via the “Ask a Question” button on the Student Portal.
Can I pay by instalments?
Although you cannot pay your programme fees in instalments, for the majority of programmes you can pay as you study (i.e. a single registration fee, then a fee for each module you take) or choose to pay for the full fee upfront. Please carefully read through the details on the costs of your course and how to pay.
What if I move away from the USA during my studies?
Make sure to change your address while you are registering and update your details with us, so that Sales Tax does not apply to you while you are not living in the USA. If you are moving away from the USA halfway through your registration period, please submit an enquiry explaining your situation and attach supporting documents via the “Ask a Question” button on the Student Portal.
I am not living in the USA, but I am being charged Sales Tax. What do I do?
Please submit an enquiry explaining your situation and giving your new residential address via the “Ask a Question” button on the Student Portal.
I am not currently living in the USA but plan to move there soon. Will my fees be affected?
The answer depends on when you move to the US related to your academic year. Please submit an enquiry explaining your situation, giving your new residential address and from when it will apply via the “Ask a Question” button on the Student Portal.
Fees reductions: Will this reduce the amount of Sales Tax charged to me?
Certain fee reductions will indeed lead to reduced Sales Tax, as Sales Tax is applied after the reduction. Scholarships are not a part of this, however, so Sales Tax will apply on the full amount of your fees even if you have a scholarship.
The following table lists the states where Sales Tax is payable by University of London students.
| State | County (where applicable) | Sales Tax Rate |
|---|---|---|
| Pennsylvania | Allegheny County | 7% |
| Philadelphia | 8% | |
| All other Pennsylvanian Counties | 6% |
Applicants and enquirers with questions about this topic can contact us. Students needing further information about these changes can ask via the “Ask a Question” button on the Student Portal.