Did you know you can redirect up to 3.5% of your income tax from salaries to a nonprofit organization or a religious unit? It’s a simple gesture with real impact—it costs you nothing and can support meaningful activities for the community.
What does the law say?
According to current legislation, individuals can choose to direct up to 3.5% of their annual income tax from salaries and similar income to nonprofit organizations or religious units registered in the official Register of entities eligible for tax deductions.
This register is public and can be consulted online on the National Agency for Fiscal Administration (ANAF) website, under “Online Services” → “Registers”:
https://www.anaf.ro/RegistrulEntitatilorUnitatilorCult
How can you redirect 3.5%?
To make this contribution, you need to fill in Form 230 – Request regarding the destination of up to 3.5% of the annual income tax from salaries and similar income.
The deadline for submission is May 26, 2025, as provided by law.
You can support:
- a single entity,
- or multiple ones by completing the Annex to Form 230.
Submission methods:
- Online, via the Virtual Private Space (SPV), free and accessible with username and password or digital certificate.
- In person, at the tax authority’s office.
- By post, with confirmation of receipt.
- Through the beneficiary organization, which collects and submits the forms electronically to ANAF.
For employees: the option of redirection at source
If you are employed, you can choose to have your employer redirect the amount monthly. This is done through a written agreement, valid for up to two fiscal years. During this period, you can change the beneficiary or withdraw your option at any time.
What you need to know about Form 230:
It can be completed:
- by the taxpayer,
- by a legal representative,
- or by the beneficiary organization, with your consent.
If you’ve provided private scholarships, you can also request a refund of the related expenses by completing the designated section of the form and attaching supporting documents.
Where can you find Form 230?
The form can be downloaded for free from the ANAF website:
- www.anaf.ro → Taxpayer Assistance → Declaring tax obligations
- or directly as an intelligent PDF from Online Services → Download electronic declarations