Up to €200 (5 % of the 2026 monthly Social Security ceiling) per employee per recognised event is exempt from URSSAF charges.
This page is general information based on published rules and was last reviewed on the date shown. It is not tax advice — confirm with your accountant or tax counsel for your specific situation.
The rule in plain language
Conditions to qualify
Recognised occasions
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).
These closed-loop brands typically qualify under the tax rules in France. Pick a brand for the B2B PDP with ordering details.
Marketplaces and prepaid cards are usually treated as taxable income in France. See the brand PDP for details.
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The occasion is not on the URSSAF list of 11 recognised events — exemption does not apply.
Not tax advice — see the country page for the full rule and sources.
Read the country guide →Primary sources
Frequently asked
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.
The whole €250 becomes subject to URSSAF charges and income tax, because the cap is a threshold (couperet), not a deductible amount.
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
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Request a quoteThis 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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