Tax-free employee gift cards, by country

Gift cards up to £50 per occasion are exempt from Income Tax and NIC if they meet all four Trivial Benefits conditions.

Up to €196 (5 % of the 2026 monthly Social Security ceiling) per employee per recognised event is exempt from URSSAF charges.

Employer free space (vrije ruimte): 2.00 % of the first €400,000 of payroll and 1.18 % above. Small personal gifts (kleine geschenkenregeling) up to €25 stay outside the WKR if there is a personal occasion.

Gift cards to employees can be exempt from Belgian social security and income tax up to €40 per worker per recognised occasion (€40 per dependent child for Sinterklaas/Saint-Nicolas), provided the strict RSZ/ONSS conditions are met.

Irish employers can give each employee up to five non-cash benefits per year, with a combined annual value of up to €1,500, free of Income Tax, USC and PRSI under the Small Benefit Exemption.

Gift cards to US employees are taxable wages regardless of amount — the de minimis fringe exemption explicitly does not cover cash equivalents. Report on W-2 and withhold federal, FICA and state.

Gift cards up to €50 per employee per month are tax-free if the card is a closed or controlled-loop voucher under § 2 Abs. 1 Nr. 10 ZAG.

In Austria, non-cash benefits — including gift cards — up to €186 per employee per calendar year are exempt from wage tax and social security when granted in connection with a company event (Betriebsveranstaltung).

In Switzerland, occasional non-cash gifts to employees — including gift cards — up to a total of CHF 500 per recipient per year do not need to be declared on the salary certificate (Lohnausweis).

In Poland, gift cards funded from the company social fund (ZFŚS) can be exempt from personal income tax (PIT) up to an annual cap per employee. The 2026 cap should be verified against the current PIT act, because the limit has been temporarily raised in recent years.

Sweden permits three categories of tax-free employer gifts: a Christmas gift (julgåva) of up to SEK 500 incl. VAT, an anniversary gift (jubileumsgåva) of up to SEK 1,500 incl. VAT, and a memorial gift (minnesgåva) of up to SEK 15,000 incl. VAT — each with strict conditions.

Spain has no general tax-free allowance for corporate gift cards. Gift cards to employees are treated as remuneration in kind (retribución en especie) and are fully subject to IRPF and social security contributions.

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 an annual threshold. The 2026 threshold should be confirmed against the latest Legge di Bilancio.