Formular 230 — redirect up to 3.5% of your income tax to a non-profit

What is Formular 230 — redirect 3.5% of income tax?

Formular 230, officially the 'Cerere privind destinația sumei reprezentând până la 3,5% din impozitul anual pe veniturile din salarii și asimilate salariilor', is the request an employee in Romania files with ANAF (Agenția Națională de Administrare Fiscală, the national tax agency) to decide where up to 3.5% of their annual income tax on salary income goes. Instead of staying in the state budget, that share is paid by ANAF to a non-profit association or foundation, or to a religious unit, that you choose. The same form lets you ask for the cost of a private scholarship you paid during the year to be returned out of the same 3.5%.

It doesn't cost you anything extra: the money is part of the tax already withheld from your salary. What it does need is care — the organisation's tax identification code (CIF) and bank account (IBAN) have to be right, the percentage can't go over 3.5%, and the form must be filed by 25 May of the year after the income was earned, or the right is lost for that year.

FileIt walks you through each box of the 2025 edition (OPANAF 103/2025) in plain English, pre-fills your name and email from the People in your FileIt vault, checks your CNP, the organisation's CIF and the IBAN for typing mistakes, and prints your answers — Romanian diacritics included — into ANAF's own PDF. It can add the annex page for a second beneficiary and number it for you. The finished PDF is saved in your vault; you print it, sign it by hand and deliver it yourself, to the tax office or to the organisation you're supporting.

Who needs to fill out Formular 230 — redirect 3.5% of income tax?

• Employees in Romania who earned salary income during the year and want part of their income tax to support an association, foundation or other non-profit.
• Anyone who wants to support a parish or another religious unit recognised under Romanian law with part of their tax.
• Taxpayers who paid for a private scholarship under a contract during the year and want that cost returned, within the 3.5% ceiling.
• People who did not already ask their employer to redirect the 3.5% through payroll — the form is for those who haven't made that choice at work.
• Volunteers and members of NGOs who help friends and family complete the form, and authorised representatives filing on someone else's behalf.

When to use Formular 230 — redirect 3.5% of income tax

• Once a year, after the income year has ended: the form for 2025 salary income is filed by 25 May 2026.
• Straight after an organisation asks for your support — many NGOs collect signed forms in spring, well before the 25 May deadline.
• Tick the two-year option if you want the same beneficiary to receive the money for two years without filing again; you can renew it when the period ends.
• When you want to change beneficiary, or split the amount between more than one, file a new form (with an annex for the extra beneficiary).
• If you paid for a private scholarship during the year, file the form for that year and attach copies of the contract and payment documents.

What you need before you start

• Your CNP (personal numeric code) from your identity card, or the NIF ANAF gave you if you have no CNP.
• Your full name, your father's initial and the address of your tax domicile — usually the address on your identity card.
• The year of the income you're directing (for example 2025).
• The non-profit's or religious unit's full name, its CIF (tax identification code) and its IBAN — most organisations publish these or pre-print them for you.
• The percentage you want to give each beneficiary, up to 3.5% in total.
• For a private scholarship: the contract number and date, the amount you paid in lei, and the numbers and dates of the payment documents.
• If someone files for you: your representative's name, tax identification code and address, and the authorisation required by the Fiscal Procedure Code.

What’s on Formular 230 — redirect 3.5% of income tax

The 2025 edition has 7 pages. FileIt asks for it in 6 parts:

1. YearTaxpayer
2. I. Taxpayer's details (Date de identificare a contribuabilului)Taxpayer
3. II. Where the up-to-3.5% goes (Destinația sumei)Taxpayer
4. Annex no. 1 — another beneficiary (Anexa nr. 1)Taxpayer
5. III. Authorised representative (Date de identificare a împuternicitului)Authorised representative
6. Annexes and declarationTaxpayer

How to fill out Formular 230 — redirect 3.5% of income tax, step by step

1 Anul (Year)

Enter the year the salary income was earned, in four digits. In spring 2026 that's 2025. FileIt stops you entering the current year, because the form always looks back at a year that has ended.

2 I. Date de identificare a contribuabilului (Taxpayer's details)

Your last name, first names, the initial of your father's first name, and your CNP or NIF. FileIt checks the CNP's check digit and the date of birth inside it, which catches most slips of the finger.

The address is your tax domicile: street, number, block, staircase, floor, apartment, county (or Bucharest sector), town and postcode. Email, phone and fax are optional but help the tax office or the organisation contact you.

3 II.1 Bursa privată (Private scholarship)

Tick this only if, during the year, you paid for a private scholarship under a contract, as the law allows, and want that cost returned. Give the contract number and date, the amount paid in lei, and the number and date of each payment document.

The instructions say you must show the tax office copies of the contract and the payment documents, each marked 'conform cu originalul' (true copy). If the scholarship plus the percentage for an organisation comes to more than 3.5% of your tax, the total is capped at 3.5% and the scholarship has priority.

4 II.2 Susținerea unei entități nonprofit/unități de cult (Supporting a non-profit or religious unit)

Tick this box to send part of your tax to an organisation. Then enter its CIF, its full name and its IBAN exactly as the organisation gives them. FileIt checks the CIF's check digit and the IBAN's check digits, so a mistyped digit is flagged before you print.

The percentage ('Procentul din impozit') is the share of your annual salary income tax that goes to this beneficiary — at most 3.5%. The amount in lei ('Suma') is optional: the form itself says to leave it blank if you can't work it out, and ANAF calculates it.

5 Two-year option and consent

The box 'Opțiune privind distribuirea sumei pentru o perioadă de 2 ani' keeps the same beneficiary for two years, after which you can renew it.

The last box in the section lets ANAF tell the beneficiary your name, CNP/NIF and the amount you directed. It's optional; many organisations like to know who their supporters are, but leaving it unticked doesn't stop the payment.

6 Anexa (Annex for another beneficiary)

The second page of the PDF is an annex with the same Section II boxes, for one more organisation or scholarship. FileIt numbers it Annex 1, repeats the year and your CNP at the top, and writes '1 - 1' in the 'Anexele nr.' boxes on the form. The annex is only valid filed together with the form 230, and the percentages on both pages together still can't exceed 3.5%.

7 III. Date de identificare a împuternicitului (Authorised representative)

Fill this in only if someone else files the form for you as your representative (împuternicit) under Law 207/2015 on the Fiscal Procedure Code. Enter their tax identification code, name and address. The code is printed right-aligned in its boxes, as the instructions ask.

8 Declaration and signatures

By signing you declare, under the penalties for false statements, that the details are correct and complete. Sign by hand in the 'Semnătură contribuabil' box on the form and on the annex; a representative signs in the 'Semnătură împuternicit' box. The 'Loc rezervat organului fiscal' strip at the bottom is for the tax office — leave it blank.

Common mistakes to avoid

• Missing the 25 May deadline — the instructions say the right is lost ('sub sancțiunea decăderii') for that year.
• Entering more than 3.5%, or percentages on the form and annex that add up to more than 3.5%.
• Copying the organisation's CIF or IBAN with a wrong digit — the money can't reach them. FileIt checks both, but always compare with what the organisation published.
• Writing the current year instead of the income year in 'Anul'.
• Forgetting to sign — by hand — both the form and any annex.
• Filing form 230 when you already asked your employer to redirect the 3.5% through payroll for the same income.
• Claiming a private scholarship without keeping copies of the contract and payment documents marked 'conform cu originalul'.
• Filling in the representative section when you're filing yourself — leave Section III empty unless someone is authorised to act for you.

After you fill it out

Print the PDF from your FileIt vault and sign it by hand. The instructions ask for two copies: the original is filed and the copy stays with you (or your representative).

You can hand the original in at the registry of your tax office, or send it by post with acknowledgement of receipt ('cu confirmare de primire'). Alternatively, give it to the non-profit or religious unit you're supporting: the organisation keeps the paper original and reports the forms it collects to ANAF electronically by 25 May. The form can also be filed electronically through ANAF's online services, as the law allows. FileIt doesn't send the form anywhere — delivering it is up to you.

Keep your copy, and any proof of posting, alongside the PDF in your FileIt vault. If you ticked the two-year option, set yourself a reminder to renew once the period ends; otherwise file a new form each spring for the year that has just ended.

Formular 230 — redirect 3.5% of income tax: frequently asked questions

Official sources

• Blank form (PDF), published by Agenția Națională de Administrare Fiscală (ANAF): https://static.anaf.ro/static/10/Anaf/formulare/230_OPANAF_103_2025.pdf
• Official instructions and guidance: https://static.anaf.ro/static/10/Anaf/formulare/230_OPANAF_103_2025.pdf
• Edition shown on this page: Formular 230, Anexa nr. 2 la OPANAF nr. 103/2025 (cod 14.13.04.13) (checked 2026-09-26).

FileIt is not affiliated with or endorsed by Agenția Națională de Administrare Fiscală (ANAF) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-26.