Redirect Income Tax - Individual
According to the Fiscal Code law 227/2015 , taxpayers can direct a percentage of 3.5% of the annual income tax for the support non-profit entities, religious units, as well as fo granting of private scholarships.
Depending on the nature of the income, the option is exercised by completing and submitting a form to the competent central tax authority.
Form 230 'Application for the destination of the amount representing up to 3.5% of the annual tax due'
The form is optional and can be submitted by individuals who wish to redirect an amount of annual tax due, to support entities, religious units, as well as for granting private scholarships, according to law and who have earned taxable income in the previous year in Romania:
- from salaries and assimilated to salaries,
- from pensions (the pension must have a gross value of at least 2,000 lei per month),
- incomes from independent activities / agricultural activities, imposed on the basis of 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 system.
What to do?
Download the form here.
Fill it in with your details, sign it and choose one of the methods below to send it to the competent tax authority:
- in paper format at the registry of the competent fiscal body to which you belong.
- by mail, as registered letter with acknowledgment of receipt, to the ANAF unit to which you belong. See here the list of tax administrations.
- electronically, through the Virtual Private Space service.
- by mail / courier to our address. We will submit the forms to the territorial tax units.
If you choose to send us the form, it is necessary to fill in and sign the agreement for the protection of personal data, which can be downloaded here. Afterwards, send both forms, completed and signed, to the address: str. CALEA FLORESTI no. 60, pp. A2, sc. I, et. III, ap.12, Cluj-Napoca, postal code 400522, Cluj County, Romania.
What is the deadline for submitting the form?
According to Law 296/2020, the annual deadline for submitting the form to the fiscal units is May 25th.
If you choose to send the form to us, the deadline is May 1st, so that we have time to check / centralize / submit them.
How to fill in the form?
You can choose any of the following methods:
- Download the form and fill it in digitally using Adobe Reader, then print the form and sign it.
- Download the form, print it, fill it in by hand and sign it.
Here you will find the completion instructions as well as a completed form template.
Do I have to calculate the 3.5% share and write it in the form?
You do not have to write anything in that field. The amount will be calculated and transferred by the tax authority according to the declared income.
I have already completed an application for an NGO / cult unit but I have changed my mind. Can I change the option?
Yes. You can fill out another form. If the forms are not submitted personally by you, ANAF will send you a notification asking you to confirm your choice.
This procedure is performed to combat fraud.
What should I do if I receive a notification from ANAF regarding the redirection of the 3.5% of the tax?
ANAF sends letters to all taxpayers who did not personally submit the 230 form.
Check the data of the beneficiary passed on the application submitted on your behalf and if they correspond to your option you do not have to do anything.
If there is an irregularity and you did not opt for that beneficiary, we recommend that you contact the tax unit because it may be a fraud, someone filled in the form on your behalf.
If you filled in a form and then changed your mind and submitted another one, the letter from ANAF will ask you to confirm the final option.
Is it mandatory to check the box 'Option to distribute the amount for a period of 2 years'?
No. If you want this form to be valid for only one year, do not check the box.
Is 2021 the correct date on the form?
Yes. The form applies for income earned in the year prior to submission.
How can I redirect 3.5% of my income if I have PFA or have earned rental income, intellectual property rights or foreign income?
Taxpayers taxed in real system who had income from independent / agricultural activities, intellectual property rights and the transfer of use of assets and have the obligation to submit the Single Declaration can choose the destination of the amount of 3.5% of tax by completing section 6 of the 'Single Declaration on income tax and social contributions due by individuals.