The 230 Form: Redirecting 3.5% of Your Income Tax in Romania

In Romania, the 230 Form, also known as the 230 Declaration, allows taxpayers to redirect part of their income tax toward causes they care about. The form lets individuals allocate up to 3.5% of their annual taxable income or gross annual income to NGOs, private scholarships, or churches, simply by submitting it before the annual deadline.

What the 230 Form does

The 230 Form gives individuals the ability to direct up to 3.5% of their annual taxable income or gross annual income toward NGOs, private scholarships, or churches. Submitting it lets taxpayers redirect a portion of tax money they are already obligated to pay toward organizations and causes that align with their values.

Does it cost anything extra?

No. The 230 Form redirects a portion of income tax that is already owed, so there is no additional cost to participating. It simply changes where a fixed portion of that tax goes.

Submission deadline

The 230 Form must be submitted annually by May 25. Individual NGOs may set their own internal deadlines to allow enough time for processing by the National Agency for Fiscal Administration, or ANAF, so it's worth checking directly with the intended recipient organization to confirm their specific timeline.

How to submit the form

There are three ways to submit the 230 Form:

• In person, by delivering the paper form to a local tax authority's registry office, or by mailing it to the tax service
• Electronically, through the Private Virtual Space service, which allows submission from home
• Through the intended recipient organization, which can submit the form to ANAF on the taxpayer's behalf

Causes taxpayers can support

Redirecting a portion of income tax through the 230 Form can support a wide range of causes, including:

• Rescuing dogs
• Preserving wildlife
• Helping children in need
• Funding treatments for people who are ill
• Other causes that matter to the taxpayer

Why this matters

The 230 Form gives Romanian taxpayers a straightforward way to support NGOs, private scholarships, or churches without any added financial cost, simply by directing where a portion of their existing tax obligation goes. Submitting the form annually before May 25, through whichever method is most convenient, ensures that contribution reaches its intended cause.

Sources: National Agency for Fiscal Administration (ANAF)