Redirect 20% of your company’s profit tax
Turn a tax obligation into an investment in culture, education, and community.
In Romania, companies have a powerful tool through which they can generate real impact at no additional cost: redirecting up to 20% of their profit tax or micro-enterprise income tax to a non-profit organization.
This amount goes to the state anyway, but the law allows you to decide whether part of it supports the projects you believe in.
For the business sector, it is one of the most effective forms of social responsibility: transparent, predictable, and with measurable results.
Why Support the Creative Industries Association?
Your company can become a partner in a cultural and educational ecosystem with proven impact, built over more than 10 years of projects:
1. Culture & Creative Industries
Independent festivals — Rocanotherworld and Classix Festival — that have brought together over 230,000 participants, hundreds of international artists, and communities from across the country.
2. Education & Youth
Projects such as #PREƧENT, which have delivered more than 579 educational sessions for children and teenagers from vulnerable communities.
3. International Artistic Mobility
Initiatives like The Hills of Change and Classix Lab, which create opportunities for young talents and bring art to places with limited access to culture.
4. Direct Community Impact
Actions such as La cald, Fondul Donatorilor, and “Ai cumva o păturică?” — campaigns that have generated over 35 tons of donated food, products, and resources for social initiatives.
By choosing to redirect 20%, your company becomes part of a growing cultural and educational infrastructure with local, national, and international impact.
What the Law Says
The mechanism is regulated by the Fiscal Code, in the articles concerning sponsorships for:
1. Companies subject to profit tax
They can redirect up to 20% of their profit tax, but no more than 0.75% of their turnover.
This applies based on a sponsorship contract and Form 177, or by including the sponsorship directly in Form 101.
2. Micro-enterprises
They can sponsor up to 20% of their income tax, according to the legal quarterly threshold.
The sponsorship is deducted through Form 177, allowing companies to recover the amounts even if they were not deducted in previous quarters.
This sponsorship does not affect the company’s financial situation.
It is an amount already destined for the state budget — the only choice is where it goes.
How to Redirect the 20% (to be verified)
The process is simple and takes only a few minutes:
Step 1 → Calculate the available amount
20% of the tax owed (profit/income), within the legal limit.
Step 2 → Download the sponsorship contract
Fill it in with your company details.
Sponsorship contract template – AIC
Step 3 → Sign and send the contract
Email the scanned copy to: contact@asociatiaindustriicreative.com
Step 4 → Deduct the amount
Depending on your fiscal regime:
through Form 177, or
through Form 101 (for profit tax payers)
Why It’s Worth Getting Involved
✔ It involves no additional costs for your company
✔ It positions your organization as a socially responsible actor
✔ It supports verified projects with measurable results
✔ It contributes to real change in culture, education, and community
✔ It creates visibility and long-term partnership opportunities
