Country guide

Tax-free employee gift cards in Poland

In Poland, gift cards funded from the company social fund (ZFŚS) are exempt from personal income tax (PIT) up to PLN 1,000 per employee per year (since 2024), subject to the ZFŚS social-criterion test. Money-loaded prepaid cards qualify; paper talony may not.

Author

gift.cards Editorial

Editorial team, gift.cards

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gift.cards Editorial Board

Internal legal & fiscal review

Last reviewed

24 June 2026

ZFŚS exemption (PIT art. 21 ust. 1 pkt 67) and ZUS treatment

Next scheduled review

24 June 2027

Annual verification cycle

Verified against official sources — 24 June 2026Editorial standards & methodology →

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

Source-of-funds rule: only benefits financed entirely from the company social fund (Zakładowy Fundusz Świadczeń Socjalnych — ZFŚS) or trade-union funds qualify for the art. 21 ust. 1 pkt 67 PIT exemption. Gifts funded from working capital are fully taxable.
Annual cap per employee: PLN 1,000 per year under art. 21 ust. 1 pkt 67 PIT, in force since 2024.
Social-criterion test: the ZFŚS regulations must define an objective social criterion (e.g. household income, family situation) for differentiating the amount per worker. A flat-rate gift to all employees can be challenged.
Eligible cards: money-loaded prepaid cards from a defined retailer or network generally qualify as material benefits (świadczenie rzeczowe). Paper talony / bony towarowe may not qualify in all interpretations — confirm with a Polish tax advisor.
Above PLN 1,000, the excess is subject to PIT. ZUS (social security) treatment depends on ZFŚS funding — fund-financed benefits are typically exempt from ZUS regardless of the PIT cap.

Conditions to qualify

✓Funded entirely from ZFŚS or comparable trade-union fund.
✓Granted as a material benefit (świadczenie rzeczowe) — money-loaded prepaid card from a defined retailer/network preferred.
✓Differentiated per worker based on an objective social criterion defined in ZFŚS regulations.
✓Aggregate annual value to the employee at or below PLN 1,000.
✓Documented in payroll records and ZFŚS allocation records.

Recognised occasions

Christmas / end-of-year
Easter (Wielkanoc)
Children's Day (per child) where covered by ZFŚS regulations
Other occasions defined in ZFŚS rules

Client gifts

Business gifts to clients are deductible as marketing expenses (koszty reklamy) when they are of low unit value and carry the company's branding. Gifts qualifying as entertainment (koszty reprezentacji) are not deductible under art. 16 CIT. VAT treatment depends on unit value: gifts up to 20 PLN per piece (or 100 PLN with recipient records) are generally exempt from output VAT.

Use the estimator below

Is this tax-free?

CountryRecipient

Amount per person (PLN)

zł

Occasion

Estimated treatment

Likely tax-free

Potentially exempt under art. 21 ust. 1 pkt 67 PIT when funded from the company social fund (ZFŚS).

•Source-of-funds matters: only benefits financed from ZFŚS or a trade-union fund qualify; gifts paid from operating funds are taxable from the first złoty.
•The PIT cap is PLN 1,000 per year (in force since 2024).
•ZUS treatment is assessed separately: ZFŚS-funded benefits are typically exempt from social security contributions.
•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

Ustawa o PIT — art. 21 ust. 1 pkt 67 (ISAP Sejm) ↗
Verified 24 June 2026
Ustawa o ZFŚS (ISAP Sejm) ↗
Verified 24 June 2026

Frequently asked

ZFŚS exemption (PIT art. 21 ust. 1 pkt 67) and ZUS treatment

What is the current PIT exemption cap for ZFŚS-funded gifts?

PLN 1,000 per employee per year under art. 21 ust. 1 pkt 67 PIT, in force since 2024.

Can a company without a ZFŚS use this exemption?

No. The exemption is conditional on the gift being financed from the company social fund. Smaller companies that have opted out of the ZFŚS cannot use this exemption — gifts financed from operating funds are taxable from the first złoty.

Do paper talony / bony towarowe qualify?

Money-loaded prepaid cards from a defined retailer or network generally qualify as material benefits. Paper talony are treated more conservatively in some interpretations — confirm with a Polish tax advisor before relying on them.

Are ZFŚS gift cards subject to ZUS social security?

Benefits financed from the ZFŚS are typically exempt from ZUS contributions under the rozporządzenie ministra pracy regulation. The PIT and ZUS treatments are evaluated separately.

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