Under art. 51, comma 3 TUIR, non-cash benefits — including gift cards — given to employees are exempt from income tax and social security up to €1,000 per employee per year (€2,000 for employees with dependent children), in force for 2025–2027. The ordinary baseline outside this temporary regime is €258.23/year.
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
Business gifts to clients are deductible under art. 108 TUIR as entertainment expenses (spese di rappresentanza) up to the limits set by the implementing decree (a percentage of revenue based on company size). Items with a unit cost up to €50 are fully deductible without entering the spese-di-rappresentanza cap.
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Likely within the art. 51 c.3 TUIR fringe-benefit threshold — exempt from IRPEF and social security.
Not tax advice — see the country page for the full rule and sources.
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Frequently asked
€1,000 per employee per year (€2,000 for employees with dependent children), in force for the 2025–2027 three-year window under the Legge di Bilancio 2025. The ordinary baseline outside this temporary regime is €258.23/year.
The entire amount — not only the excess — becomes taxable employment income. Art. 51 c.3 TUIR is a cliff threshold, not an allowance.
The employee must have at least one fiscally dependent child (figlio a carico) and must declare this in writing to the employer. Without the declaration, the lower €1,000 cap applies.
Yes. Recent budget laws have explicitly included reimbursements of electricity, gas, water and rent within the same aggregate fringe-benefit cap.
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