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.
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
Business gifts to clients are deductible up to €50 (excl. VAT) per recipient per year for corporate tax purposes, with VAT recoverable on the same basis. Above €50, the gift is not deductible. Tobacco and spirits are excluded by law.
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This occasion is not on the RSZ/ONSS list of recognised events — the Belgian gift-voucher exemption does not apply and the full value is treated as taxable salary.
Not tax advice — see the country page for the full rule and sources.
Read the country guide →Primary sources
Frequently asked
No. It is a per-occasion cap. The same employee can receive a €40 voucher for Saint-Nicolas, another for Christmas/New Year, and another for the company jubilee in the same year, provided each occasion is documented.
The full €60 becomes subject to social security contributions and payroll tax — the cap is a threshold (cliff), not a deductible amount.
No. Eco-cheques are a separate legal product with their own purpose (eco-labelled products and services) and their own annual cap. The two regimes cannot be combined into one card.
Country guide
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