Country guide

Tax-free employee gift cards in France

Up to €196 (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
Reviewed by
External counsel — review pending
Last reviewed
1 March 2026
URSSAF tolérance chèques cadeaux (5 % PMSS per event)

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

  • Threshold: 5 % of the monthly PMSS per event (€196 in 2026, was €193 in 2025). The cap applies per employee and per recognised event.
  • Eleven recognised events (URSSAF list): New Year, Epiphany, marriage/PACS, birth/adoption, retirement, Mother's/Father's Day, Sainte-Catherine and Saint-Nicolas, Christmas, back-to-school, and birthday.
  • 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 11 recognised events.
  • ✓Value per event per employee is at or below 5 % of the monthly PMSS (€196 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

  • New Year
  • Epiphany
  • Marriage / PACS
  • Birth or adoption
  • Retirement
  • Mother's Day
  • Father's Day
  • Sainte-Catherine / Saint-Nicolas
  • Christmas
  • Back-to-school
  • Employee birthday

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).

Use the estimator below

Is this tax-free?

Estimated treatment
Likely taxable

The occasion is not on the URSSAF list of 11 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.

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Primary sources

Frequently asked

URSSAF tolérance chèques cadeaux (5 % PMSS per event)

Can I give two €196 cards in the same month (e.g. Christmas + birthday)?

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 €196 per event cap in 2026.

Country guide

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