Gift cards to employees run through the WKR vrije ruimte (2.00% of payroll up to €400k, 1.18% above, 2026). The €25 kleine geschenkenregeling applies only to physical gifts in natura — gift cards do not qualify. €227 is the BUA VAT-deduction cap for client gifts, not an income-tax exemption.
Mechanism: Only the amount above the line is taxable. The part below stays exempt.
Tax year: 2026
Based on
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 managerThe rule in plain language
Conditions to qualify
Recognised occasions
Client gifts
€227 per recipient per year is the BUA VAT-deduction threshold (art. 1 BUA). Below that, input VAT on client gifts can be recovered; above, it cannot. This is a VAT rule, not an income-tax exemption. For Corporate Tax, the gift's deductibility follows the general business-expense rules.
These closed-loop brands typically qualify under the tax rules in Netherlands. Pick a brand for the B2B PDP with ordering details.
Marketplaces and prepaid cards are usually treated as taxable income in Netherlands. See the brand PDP for details.
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Designate the value to the WKR vrije ruimte — exempt up to your remaining free space; otherwise 80 % final levy on the excess.
Not tax advice — see the country page for the full rule and sources.
Read the country guide →Primary sources
Frequently asked
No. The €25 exemption applies only to physical gifts in natura — flowers, a fruit basket, a book. Gift cards and money-equivalent vouchers do not qualify and must be designated to the WKR vrije ruimte if you want them outside payroll.
2.00 % × €400,000 + 1.18 % × €600,000 = €15,080 of free space for 2026.
No. €227 is the BUA VAT-deduction threshold for client gifts (art. 1 BUA). Below the cap you can recover input VAT, above it you cannot. It is not an income-tax or corporate-tax exemption for the recipient.
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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