Country guide

Tax-free employee gift cards in Belgium

Belgian employers can give a tax-free gift voucher of €40 per worker per year for the end-of-year cluster (Saint-Nicolas + Christmas + New Year combined) plus €40 per dependent child. Separate caps apply for weddings (€245), honorific distinctions (€120/year) and retirement (€40 per year of service, min €120, max €1,000).

Author
gift.cards Editorial
Editorial team, gift.cards
Last reviewed
6 September 2026
RSZ/ONSS gift voucher exemption (geschenkcheques / chèques-cadeaux)
Next scheduled review
6 September 2027
Annual verification cycle
Sources checked by the gift.cards editorial team on 6 September 2026Editorial standards & methodology →

The figure and where it comes from

  • €40 per employee, per year

Mechanism: One unit over the line and the whole amount becomes taxable, not just the excess.

Tax year: 2026

Based on

Have your own situation worked out

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.

Have it worked out by an account manager

The rule in plain language

  • End-of-year cluster: €40 per worker per YEAR combined across Saint-Nicolas, Christmas and New Year — not €40 per occasion. Plus €40 per dependent child for Saint-Nicolas / Sinterklaas.
  • Wedding (worker's own wedding or legal cohabitation): up to €245 per worker.
  • Honorific distinction (eervolle onderscheiding / distinction honorifique): up to €120 per worker per year.
  • Retirement: €40 per full year of service with a €120 minimum and a €1,000 maximum per worker.
  • Across all categories the voucher must be non-cash, limited to a defined network of shops, granted to all eligible workers on the same basis, and tied to the recognised occasion. Going one euro above any cap makes the full value subject to RSZ/ONSS social-security contributions and payroll tax.

Conditions to qualify

  • ✓Granted on a recognised RSZ/ONSS occasion (end-of-year, wedding, honorific distinction, retirement).
  • ✓Value at or below the per-category cap.
  • ✓Voucher is non-cash and limited to a defined network of shops.
  • ✓Granted to all eligible workers on the same basis (no individualised allocation).

Recognised occasions

  • Saint-Nicolas / Sinterklaas (per dependent child)
  • Christmas and New Year (combined €40/year end-of-year cluster)
  • Worker's wedding (up to €245)
  • Honorific distinction (up to €120/year)
  • Retirement (€40 × years of service, min €120 / max €1,000)

Client gifts

Business gifts to clients are deductible up to €50 (excl. VAT) per recipient per year for corporate tax, with VAT recoverable on the same basis. Above €50, the gift is not deductible. Tobacco and spirits are excluded by law.

Use the estimator below

Is this tax-free?

Estimated treatment
Likely taxable

This occasion is not on the RSZ/ONSS list of recognised events — the Belgian gift-voucher exemption does not apply and the full value is treated as taxable salary.

  • •Recognised events: Saint-Nicolas/Sinterklaas, Christmas/New Year, retirement, employee wedding, company jubilee.
  • •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.

Read the country guide →
Open the full calculator for Belgium →

Primary sources

Frequently asked

RSZ/ONSS gift voucher exemption (geschenkcheques / chèques-cadeaux)

Is the €40 end-of-year cap per occasion or per year?

Per year, combined across Saint-Nicolas, Christmas and New Year. You cannot give €40 for each of the three — €40 covers the whole end-of-year cluster per worker. Separate caps apply for unrelated occasions (wedding, retirement, honorific distinction).

What happens if I give a €60 end-of-year voucher?

The full €60 becomes subject to RSZ/ONSS social-security contributions and payroll tax — the cap is a cliff threshold, not a deductible amount.

How does the retirement cap work for someone with 30 years of service?

€40 × 30 = €1,200, capped at the maximum of €1,000. For someone with 2 years of service, €40 × 2 = €80, raised to the minimum of €120.

Country guide

Send compliant gift cards in this market

Your account manager handles compliance, personalisation and delivery in 180+ countries. One invoice, no platform fee.

Request a quote →

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.

Talk to a dedicated account manager about Belgium

Every programme is set up with you personally. Share what you need and your account manager sends a quote, with one invoice for all countries.

Request a quote

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

Related

Use this with

Use caseEmployee rewards →Use caseEnd of year & holidays →PillarCorporate gift cards in Europe →

Hub & spoke

Deeper coverage for Belgium

Continue in this hub

Show 1 more

Popular gift-card brands in Belgium

Continue reading

Pages that are often read together.