Country guide

Tax-free employee gift cards in France

Up to €200 (5 % of the 2026 monthly Social Security ceiling) per employee per recognised event is exempt from URSSAF charges.

Author
gift.cards Editorial
Editorial team, gift.cards
Last reviewed
1 March 2026
URSSAF tolérance chèques cadeaux (5 % PMSS per event)
Next scheduled review
1 March 2027
Annual verification cycle
Sources checked by the gift.cards editorial team on 1 March 2026Editorial standards & methodology →

The figure and where it comes from

  • €200 per employee, per occasion

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

  • Threshold: 5 % of the monthly PMSS per event (€200 in 2026). The cap applies per employee and per recognised event.
  • 8 recognised events, exactly as Urssaf lists them: birth or adoption; marriage or PACS; retirement; Mother's Day and Father's Day; Sainte-Catherine; Saint-Nicolas; Christmas (employees and children up to 16); back-to-school. An employee's own birthday is not on that list.
  • The card must be linked to the event and ideally usable in stores tied to that event (e.g. school supplies for back-to-school).
  • Beyond the threshold or outside recognised events, the value becomes salary subject to URSSAF charges and income tax.

Conditions to qualify

  • ✓Event is on the Urssaf list of 8 recognised events.
  • ✓Value per event per employee is at or below 5 % of the monthly PMSS (€200 in 2026).
  • ✓Card is non-cash and (ideally) usable in stores related to the event.
  • ✓Granted to the employee or their direct dependents (e.g. children for back-to-school).

Recognised occasions

  • Birth or adoption
  • Marriage or PACS
  • Retirement
  • Mother's Day and Father's Day
  • Sainte-Catherine (unmarried women turning 25)
  • Saint-Nicolas (unmarried men turning 30)
  • Christmas — employees and children up to 16 in the calendar year
  • Back-to-school — employees with children under 26 that year

Client gifts

Client gifts have no specific URSSAF tolerance (it applies to employees). They are generally treated as marketing expenses, with VAT recoverable only on gifts up to €73 incl. tax per recipient per year (art. 28-00 A Annexe IV CGI).

Which brands qualify in this market?

These closed-loop brands typically qualify under the tax rules in France. Pick a brand for the B2B PDP with ordering details.

Watch out for these open-loop options

Marketplaces and prepaid cards are usually treated as taxable income in France. See the brand PDP for details.

Use the estimator below

Is this tax-free?

Estimated treatment
Likely taxable

The occasion is not on the Urssaf list of 8 recognised events — exemption does not apply.

  • •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 France →

Primary sources

Frequently asked

URSSAF tolérance chèques cadeaux (5 % PMSS per event)

Can I give two €200 cards in the same month (e.g. back-to-school + a wedding)?

Yes. The cap is per recognised event, not per month. Two separate events allow two separate exempt cards if each one is documented against its event.

What if I give €250 for Christmas?

The whole €250 becomes subject to URSSAF charges and income tax, because the cap is a threshold (couperet), not a deductible amount.

Are works-council (CSE) gift cards covered by the same rule?

Yes — the URSSAF tolerance applies to gift cards funded either by the employer or by the CSE, with the same €200 per event cap in 2026.

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 France

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 caseClient gifting →PillarCorporate gift cards in Europe →

Hub & spoke

Deeper coverage for France

Continue in this hub

Show 1 more

Popular gift-card brands in France

Continue reading

Pages that are often read together.