What is the deadline for filing form 230 in 2026?

Form 230 is how an individual redirects up to 3.5% of their income tax to an NGO. The deadline moves from year to year, and organisations that miss it lose a whole year of collection.

Short answer

The deadline for form 230 filed in 2026, for income earned in 2025, is 25 May 2026.
The form can be filled in by individuals who earned income from salaries and salary-equivalent income.
The option can be exercised for one or for two consecutive years, by ticking the matching box.
The beneficiary NGO must be listed in the Register of entities/religious units on the filing date.
The organisation may file the forms centrally, with a covering list, if donors handed them over.

What the law says

The redirection is governed by art. 123^1 of the Fiscal Code (Law 227/2015).
The procedure and the form 230 template are approved by ANAF Order no. 103/2025.
The maximum share that can be redirected is 3.5% of the annual tax due.
The two-year option is renewable: once the two years lapse, the donor files a new form.
If the organisation is no longer in the ANAF Register, the request has no effect and the amount stays with the state budget.

Practical examples

An employee with 7,200 lei of annual tax can redirect at most 252 lei (3.5%).
An association collecting 400 forms worth 200 lei each receives roughly 80,000 lei in a single year.
A donor who ticked the two-year option in 2025 files nothing in 2026 — the redirection continues automatically.

Common mistakes

The organisation starts the campaign in April, leaving a few weeks to collect thousands of forms.
It does not check that it is still in the Register before the campaign — a tax arrear can remove it.
It loses track of donors who ticked two years and asks them for the form again, pointlessly.
It enters a wrong personal ID or IBAN on the covering list, and the amounts cannot be transferred.

How 4ong helps

Tracks the form 230 campaign, with a year-by-year history for each supporter.
Flags donors who opted for two years, so you do not ask them for the form again.
Generates the centralised covering list for filing the forms with ANAF.
Compares the amount actually received with the amount estimated from the forms, per tax year.