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.
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
€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.
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