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Tax redirection

Part of a tax bill can support ASTEMA's work.

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We verified the current procedure for people with salary income and companies liable for corporate income tax in Romania.

It is not an extra donation. It is a choice about where part of an already-due tax goes.

Eligible individuals use Form 230. Corporate income taxpayers can enter into a direct sponsorship or ask ANAF to transfer the unused portion of the annual ceiling through Form 177.

ASTEMA is registered for tax purposes under certificate no. 666666 and can be named as beneficiary in Form 230, sponsorship agreements and Form 177.

Individuals — 3.5%Companies — corporate income taxRedirect tax to ASTEMA
3.5%

For people earning salary income

Form 230 allows up to 3.5% of annual tax on salaries and salary-equivalent income to be assigned.

PercentageUp to 3.5% of the tax, not of the salary
Legal deadline25 May of the following year
Option durationOne or two years for the same beneficiary

  1. Check that the income is eligible

    For income earned from 2024 onwards, the procedure applies to salaries and salary-equivalent income. Pensions, self-employment, rent and other categories are no longer covered by this mechanism. The procedure is not available if you have already opted with your employer or payer for allocation through withholding at source.

  2. Complete Form 230

    Enter your details and the beneficiary's details. You may opt for the same beneficiary for two years. The combined percentage assigned to all beneficiaries cannot exceed 3.5%.

  3. Submit the request by the deadline

    The request may be filed through SPV or e-guvernare, delivered to an ANAF registry office, sent by registered mail with confirmation, or handed to the beneficiary NGO for central submission.

  4. ANAF verifies and transfers

    The tax authority calculates and transfers the amount. The beneficiary must appear in the Register of entities and religious units at the time of payment.

The campaign for 2025 income has closed.

The deadline was 25 May 2026. Under the rule currently in force, the deadline for salary income earned in 2026 is 25 May 2027, but the form and calendar will be checked again before the campaign.

20%

For corporate income taxpayers

The tax facility is capped at the lower of 0.75% of turnover and 20% of corporate income tax due.

General ceilinglower of 0.75% of turnover and 20% of corporate income tax
FormD177, submitted electronically only
2026 deadline25 June 2027 for calendar fiscal year 2026

Direct sponsorship

The company signs a written sponsorship agreement and pays the beneficiary directly. To claim the tax credit, the NGO must appear in the ANAF Register on the agreement date.

Redirection through Form 177

The company asks ANAF to transfer the unused part of its annual ceiling to the beneficiary. A contract is still required, while the Treasury pays the NGO. The beneficiary must appear in the ANAF Register at the time of payment.

  1. Confirm the tax regime

    D177 is available to corporate income taxpayers. Micro-enterprises may sponsor from their own funds, but for 2024 and later years they can no longer use this facility against micro-enterprise revenue tax.

  2. Calculate the available ceiling

    Direct sponsorships and applicable carry-forwards reported in Form 101 are deducted from the lower of the 0.75% and 20% limits.

  3. Sign the agreement and complete D177

    The form requires the beneficiary's name, tax ID, IBAN and address, the agreement number and date, and the requested amount. It may include multiple beneficiaries.

  4. File electronically by the D101 deadline

    For calendar fiscal year 2026, the standard deadline is 25 June 2027. ANAF checks payment of the tax and may reject the request if the liability is unpaid or the tax is due at the minimum turnover tax level.

Direct sponsorship and D177 are different mechanisms.

The company pays in the first case; ANAF pays in the second. Both require a written agreement, and the relevant date for checking the NGO in the ANAF Register differs.

ASTEMA

Redirect part of your tax to ASTEMA

ASTEMA is a registered association holding tax registration certificate no. 666666 and receives allocations through the applicable tax mechanisms.

  • Complete Form 230 with ASTEMA's details
  • Choose the one-year or two-year option
  • Submit the form through SPV, ANAF, by post or through the association
  • For companies, sign the sponsorship agreement and use the appropriate mechanism

Choose the section that applies to you and follow the steps for individuals or companies.

Sources and updates

Last verified: 11 August 2026

A procedure verified against official forms and legislation.

Form 230 — ANAF Entity Register — ANAF Form 177 — ANAF Updated Fiscal Code ANAF Order 773/2026 Emergency Ordinance 8/2026

This is general information and does not replace tax advice. A taxpayer should confirm their circumstances with their tax adviser.