Country guide

Tax-free employee gift cards in Austria

In Austria, non-cash gifts to employees, including gift cards, are exempt from wage tax and social security up to €186 per employee per year. The separate €365/year covers only the cost of a staff event itself, not gifts handed out there, and service-anniversary gifts have their own €186/year.

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The figure and where it comes from

  • €186 per employee, per year

Mechanism: Only the amount above the line is taxable. The part below stays exempt.

Tax year: 2026

Based on

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Amounts and conditions change per tax year and per situation. This is general information and not tax advice. Have your own situation worked out by our account manager, or put it to your own adviser.

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The rule in plain language

  • Gifts and vouchers: €186 per employee per CALENDAR YEAR, exempt from wage tax and social security. All gifts in a year are added together, including gifts handed out at a staff event.
  • Company-event participation (Betriebsveranstaltung): a separate €365 per employee per year covers only the cost of the Christmas party, summer outing, etc. itself. It never covers gifts or vouchers, so it cannot be combined with the €186 to give a larger gift.
  • Service or company anniversary (Dienstjubiläum, Firmenjubiläum): a separate €186 per year for non-cash anniversary gifts.
  • Gift cards qualify as non-cash benefits only when they are not exchangeable for cash. Open-loop prepaid cards that can be cashed out are treated as cash and fall outside the exemption.
  • Exceeding €186 in non-cash gifts in any year makes the excess fully subject to wage tax and social security, the €186 is a Freibetrag (allowance up to), not a Freigrenze (cliff).

Conditions to qualify

  • ✓Non-cash benefit (Sachzuwendung), the card cannot be exchanged for cash.
  • ✓Total non-cash gifts across the year at or below €186 per employee.
  • ✓Granted on top of salary, not via salary sacrifice.
  • ✓The €365 covers only the event costs, never gifts or vouchers.
  • ✓The separate €186 anniversary allowance requires a documented service or company anniversary.

Recognised occasions

  • Christmas or another general occasion (within the €186 annual gift cap)
  • Christmas party or summer outing (event costs only, separate €365/year; gifts there count toward the €186)
  • Service or company anniversary (separate €186/year)

Client gifts

Business gifts to clients are deductible only when advertising-related (Werbeaufwand), branded with the giver's logo and of low unit value. Pure gift cards without branding are generally treated as non-deductible Repräsentationsaufwand under § 12 KStG.

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Is this tax-free?

Estimated treatment
Likely tax-free

Likely exempt from Austrian wage tax and social security as a Sachzuwendung granted in connection with a Betriebsveranstaltung.

  • •Conditional on the gift being tied to a company event (Christmas party, summer outing, service anniversary, etc.).
  • •The €186 cap is an annual aggregate per employee across all non-cash gifts, not a per-gift allowance.
  • •Card must not be exchangeable for cash (no open-loop cash-out).
  • •This estimator gives general information based on published rules. It is not tax advice, confirm with your accountant for your specific situation.

Not tax advice, see the country page for the full rule and sources.

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Primary sources

Frequently asked

§ 3 Abs 1 Z 14 EStG, Sachzuwendungen an Mitarbeitende

Do I need a company event to give a €186 gift card?

No. The €186 annual allowance applies to gifts and vouchers for a general occasion such as Christmas. The €365 for a staff event covers only the event costs; a gift card handed out at the party still counts toward the €186.

Is the €186 per gift or per year?

Per employee per calendar year, across all non-cash gifts combined. Two €100 cards in the same year together exceed the cap by €14, and €14 becomes taxable.

Does an Amazon.at gift card qualify?

Whether a multi-retailer card qualifies depends on whether it can be exchanged for cash. Cards that can be cashed out are treated as cash and fall outside the exemption. Check the issuer's terms before purchase.

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Key terms

Werkkostenregeling (WKR)
Dutch tax framework giving employers a 'free space' to grant tax-free benefits and rewards, including gift cards, to staff.
Sachbezug (Germany)
German tax category for 'in-kind benefits', gift cards up to €50 per employee per month are tax-free if ZAG-compliant.
ZAG-compliant
German classification: a gift card that complies with the Zahlungsdiensteaufsichtsgesetz, closed- or controlled-loop, not treated as a cash instrument.
Geldwerter Vorteil (Germany)
German concept: a non-monetary benefit from the employer with a cash-equivalent value. Determines whether a gift card qualifies as Sachbezug or is taxed as wages.
Trivial benefits (UK)
UK rule: small benefits to employees up to £50 per occasion are tax-free, provided they are not cash and not given as a reward for work.
Small benefit exemption (Ireland)
Irish rule: employers may give up to €1,500 per year (max five times) in non-cash benefits, typically gift cards, fully tax-free.

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This page is general guidance, not tax advice. Confirm your own situation with your accountant or tax adviser before you act on it.

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