Through your contribution, you can smile at our projects and campaigns

Redirects 3.5% of income tax to ASPM and supports our projects and campaigns.

It is the simplest and most accessible way to get involved, by filling in the online form.

We take care of submitting the forms at the ANAF headquarters in the country.

Important details about form 230:

  • ANAF accepts the digital completion of the form by electronic means of remote transmission (the scanned form is also valid).
  • You can choose to redirect the income tax for two years in a row, by checking a box on the form, so that next year you will not need to fill it out.


Form 230 is completed and submitted by individuals earning income in Romania:

  • income from salaries and assimilated to salaries;
  • pension income (only pensions over 2000 RON net are taxed);
  • income from independent activities / agricultural activities, imposed on the basis of income norm; 
  • income from independent activities realized on the basis of 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;
  • income from the transfer of the use of goods, for which the net income is determined on the basis of flat rates of expenditure or on the basis of income norms.
APPLICATION REGARDING THE DESTINATION OF THE AMOUNT REPRESENTING UP TO 3.5% OF ANNUAL TAX DUE 1)
The year
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    Option to distribute the amount for a period of 2 years


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