Country guide

Tax-free employee gift cards in Sweden

Sweden permits three separate categories of tax-free employer gifts (2026): julgåva SEK 600 incl. VAT per year, jubileumsgåva SEK 1,800 incl. VAT for a company anniversary at multiples of 25 years, and minnesgåva SEK 15,000 incl. VAT for a significant birthday, 20+ years of service, or retirement (max twice per employee). These are separate categories, not a single per-event cap.

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gift.cards Editorial

Editorial team, gift.cards

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gift.cards Editorial Board

Internal legal & fiscal review

Last reviewed

24 June 2026

Skatteverket — julgåva, jubileumsgåva and minnesgåva (2026)

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

Julgåva (Christmas gift): up to SEK 600 incl. VAT per employee per year (2026). The gift must be given to all employees on the same basis and cannot be cash.
Jubileumsgåva (company anniversary gift): up to SEK 1,800 incl. VAT per employee (2026), given when the company reaches an anniversary that is a multiple of 25 years (25, 50, 75, 100…).
Minnesgåva (memorial gift): up to SEK 15,000 incl. VAT per employee, given a maximum of twice per employee — for a significant birthday (50, 60), at least 20 years of service, or upon retirement. Cannot be cash or a generally exchangeable voucher.
Going one krona above the cap of any category makes the full value taxable as employment income — these are cliff thresholds.
Cash and vouchers that can be exchanged for cash do not qualify under any of the three categories. Closed-loop retailer cards and limited-network gift cards are generally accepted.

Conditions to qualify

✓Non-cash gift (cannot be cash or exchangeable for cash).
✓Within the category-specific value cap (SEK 600 julgåva / 1,800 jubileumsgåva / 15,000 minnesgåva, incl. VAT, 2026).
✓For julgåva: granted to all employees on the same basis.
✓For jubileumsgåva: only at company anniversaries that are multiples of 25 years.
✓For minnesgåva: only on a qualifying occasion (significant birthday, 20+ years of service, retirement), max twice per employee.

Recognised occasions

Julgåva — Christmas (SEK 600/year)
Jubileumsgåva — company anniversary every 25 years (SEK 1,800)
Minnesgåva — significant birthday, 20+ years of service, retirement (SEK 15,000, max twice)

Client gifts

Business gifts to clients (representationsgåvor) are deductible only at low unit value. Skatteverket's general practice accepts gifts up to approximately SEK 300 excl. VAT per recipient per year as a marketing or representation expense; higher amounts may be reclassified as taxable benefit to the recipient.

Use the estimator below

Is this tax-free?

CountryRecipient

Amount per person (SEK)

Occasion

Estimated treatment

Likely tax-free

Likely within the Skatteverket julgåva limit (SEK 600 incl. VAT per employee per year) — exempt from Swedish income tax and social security.

•Separate categories apply for jubileumsgåva (SEK 1,800, company anniversary at multiples of 25 years) and minnesgåva (SEK 15,000, significant birthday / 20+ years of service / retirement).
•Cash or vouchers exchangeable for cash do not qualify. Julgåva must be given to all employees on the same basis.
•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.

Read the country guide →

Open the full calculator for Sweden →

Primary sources

Skatteverket — Gåvor till anställda (2026) ↗
Verified 24 June 2026
Skatteverket — Representation och representationsgåvor ↗
Verified 24 June 2026

Frequently asked

Skatteverket — julgåva, jubileumsgåva and minnesgåva (2026)

Can I give a SEK 700 Christmas gift card?

No. SEK 600 incl. VAT is a cliff threshold for the julgåva category in 2026 — exceeding it makes the entire amount taxable as employment income. The full SEK 700 would be added to the employee's salary for that period.

Are gift cards (presentkort) accepted for the julgåva?

Yes, provided the card is non-cash and cannot be exchanged for cash. A closed-loop retailer card or a limited-network gift card is generally accepted by Skatteverket.

Can I combine julgåva, jubileumsgåva and minnesgåva in the same year?

Yes — the three categories have separate caps and conditions. An employee can receive all three in the same year provided each category's specific conditions are met.

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