Country guide

Tax-free employee gift cards in Belgium

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.

Author
gift.cards Editorial
Editorial team, gift.cards
Reviewed by
External counsel — review pending
Last reviewed
24 June 2026
RSZ/ONSS gift voucher exemption (geschenkcheques / chèques-cadeaux)

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

  • Recognised occasions: Saint-Nicolas / Sinterklaas, Christmas and New Year, retirement, an employee's wedding, and the company's anniversary (jubilee). The exemption applies per occasion, not as an annual budget.
  • Cap per occasion: €40 per worker (€40 per dependent child for Saint-Nicolas). For retirement, a higher cap applies (€40 per full year of service, with a €1,000 floor and a €1,000 minimum check). For company jubilee gifts, the cap is one or two times the average gross monthly salary depending on the milestone (25 / 50 years).
  • The voucher must be limited to a defined network of shops, cannot be exchanged for cash, must be granted to all workers in the same way, and must be clearly tied to the recognised occasion.
  • Going one euro above the cap, or granting the voucher outside a recognised occasion, makes the full value subject to RSZ/ONSS social security contributions and to payroll tax.
  • Eco-cheques and meal vouchers (maaltijdcheques) are separate legal categories with their own caps — they are not covered by this rule.

Conditions to qualify

  • Granted on one of the recognised occasions listed by the RSZ/ONSS.
  • Value at or below the per-occasion cap (€40 per worker, €40 per dependent child for Saint-Nicolas).
  • Voucher is non-cash and limited to a defined network of shops.
  • Granted to all employees on the same basis (no individualised allocation).

Recognised occasions

  • Saint-Nicolas / Sinterklaas (per dependent child)
  • Christmas and New Year
  • Retirement
  • Employee wedding
  • Company jubilee (25 / 50 years)

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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Is this tax-free?

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Likely taxable

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.

  • Recognised events: Saint-Nicolas/Sinterklaas, Christmas/New Year, retirement, employee wedding, company jubilee.
  • 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

Frequently asked

RSZ/ONSS gift voucher exemption (geschenkcheques / chèques-cadeaux)

Is the €40 cap an annual budget?

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.

What happens if I give a €60 voucher?

The full €60 becomes subject to social security contributions and payroll tax — the cap is a threshold (cliff), not a deductible amount.

Can I use the same gift voucher for Eco-cheques?

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.

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