You choose to redirect 3,5% of your income!


Form 230 - Application regarding the destination of the amount representing up to 3.5% of the annual tax due. 
Through this form, all natural persons have the possibility to direct an amount from the annual tax due for 
the support of non-profit entities that are established and operate under the conditions of the law and religious 
units, as well as for the awarding of private scholarships. The request can be submitted directly to the fiscal 
body's registry, by mail, by registered letter with acknowledgment of receipt, or by electronic means of remote 
transmission, according to the law.

More precisely, the 3.5% is directed from the ANAF tax it takes from natural persons on the following income 

- income from wages and wages;
- income from pensions;
- income from independent activities/agricultural activities, imposed based on the income norm;
- income from independent activities based on sports activity contracts, for which the tax is withheld at source;
- income from intellectual property rights, other than those for which the net income is determined in the real 
- income from the transfer of the use of goods, for which the net income is determined on the basis of flat rates 
of expenses or on the basis of income norms.

Important! The form is completed in two copies. The copy is kept by the taxpayer or by his representative, and the 
original is submitted to the fiscal body in whose territorial scope the taxpayer has the address where he has his 
domicile, according to the law or the address where he actually lives, if this is different from his domicile, for 
natural persons who are tax domiciled in Romania.

The date of submission of the declaration is the date of its registration with the tax authority or the date of 
submission to the post office, as the case may be.

You can download form 230 from the ANAF website or by accessing the following link: