In France, VAT on a business gift can be recovered only if the gift costs no more than €73 including VAT per recipient per year, packaging and delivery included (CGI annex IV art. 23 N; €69 before 2021). For staff, URSSAF exempts gifts from the employer or CSE up to 5% of the monthly social security ceiling — €196 in 2025, about €200 cited for 2026 — plus a separate allowance per child under 16 at Christmas.
The French rules at a glance
| Clients: VAT recovery | Allowed if the gift is ≤ €73 TTC (incl. VAT) per recipient per year |
|---|---|
| What is included | Packaging and delivery count toward the €73 |
| Legal basis | CGI annex IV, article 23 N; €73 since 2021 (previously €69) |
| 2026 indexation | Possible — verify with your accountant |
| Declaration | Business gifts above €3,000 in total per year are declared |
| Staff: URSSAF | No social contributions up to 5% of the monthly PMSS: €196 in 2025; about €200 cited for 2026 (verify) |
| Staff: children | A separate allowance applies per child under 16 at Christmas |
Client gifts: €73 including VAT, all in
French VAT rules allow a company to recover VAT on a gift only if it is of small value: €73 including VAT (TTC) per recipient per year. Unlike the US rule, the French threshold includes packaging and delivery, so a gift with an elegant box and courier delivery needs to be planned with the whole bill in mind.
The threshold has been €73 since 2021, when it rose from €69. It may be indexed, so verify the 2026 figure with your accountant. Separately, if your business gifts add up to more than €3,000 in a year, they must be declared.
Sources: Légifiscal, CCI Paris Île-de-France.
Staff gifts: 5% of the PMSS
For employees, URSSAF tolerates gifts and gift vouchers from the employer or the works council (CSE) without social contributions up to 5% of the monthly social security ceiling (PMSS) per event. In 2025 that was €196. Edenred cites about €200 for 2026; confirm the exact figure with your accountant or payroll provider.
At Christmas there is an additional allowance for each child under 16, so family gifts are often planned alongside the employee's own. Sources: Legisocial, Pluxee.
This is general information, not tax advice. Rules change, thresholds are indexed and every company's situation is different, so check with your accountant or tax adviser before you set your gift budget. Merryvent is a gift maker, not a tax firm.
Merryvent gifts that fit under €73 TTC delivered
We quote per project and do not publish prices. Because the French limit includes delivery, we price every option delivered to your addresses.
Logo, packaging and delivery
Your logo does not change the French thresholds, but it makes the gift recognizably yours. We print calendar sleeves, embroider teddies, and brand baubles, boxes, ribbons and cards.
Because packaging and delivery count toward €73 TTC, we show a delivered price per recipient on quotes, with VAT. We ship from Poland across the EU and worldwide, in bulk to your office or to individual addresses from a CSV list — see gifts for remote teams.
Deadlines for Christmas 2026 and beyond
By about 20 November 2026: stock advent calendars
Chocolate or tea calendars from stock with your printed sleeve (from 50 pcs) need to ship by roughly 20 November to be on desks by 1 December. Artwork approval comes first, so the earlier the better.
By about 1 December 2026: Christmas hampers
Order hampers (from 25 pcs) by around 1 December for delivery within the EU around 15–18 December.
January–August 2027: fully custom projects
Custom calendar shapes, custom box calendars and plush mascots for Christmas 2027 are ordered January–August. Early-bird terms apply to orders placed by 31 March 2027.
Not sure what is still feasible? Request a proposal
Send your headcount, budget per recipient and delivery countries via the proposal form. We confirm feasible formats and dates within 1–2 working days.
Tax limits, gift policies and the Client program
A tax threshold is only one of the limits that apply. Many companies also have an internal gift policy, and gifts to clients, public officials or suppliers can fall under anti-bribery rules, especially before a tender or contract renewal. Keeping gifts modest, branded and documented helps on both fronts; see compliance and gift policies (general information, not legal advice).
Our Client program is built around budget bands aligned to deductible limits such as the French €73 TTC threshold above, with the gift, packaging, personalisation and delivery listed separately in the proposal. Sending to several countries at once? See corporate gifting by country and multi-address delivery.
Plan your French Christmas gifts
Send us the number of recipients, clients or staff, your budget TTC including delivery, and the delivery addresses. We will propose formats that fit. More: client gifts, employee gifts, order deadlines.
Request a proposal or email hello@merryvent.com (phone +48 577 723 719) with your headcount, budget per recipient and delivery countries. You receive options, dates and a free digital mock-up within 1–2 working days.
Frequently asked questions
Does the €73 include delivery?
Yes. According to the sources we used, the €73 TTC threshold includes packaging and delivery costs.
Is the limit still €73 in 2026?
It has been €73 since 2021, but it may be indexed. Verify the 2026 figure with your accountant.
How much can I give employees without URSSAF contributions?
Up to 5% of the monthly social security ceiling per event: €196 in 2025, with about €200 cited for 2026. There is a separate allowance per child under 16 at Christmas. Confirm with your payroll provider.
Can you deliver to individual addresses in France?
Yes, from a CSV list. Tell us the number of addresses early, as individual delivery takes more planning.
Can you tell me the exact price per gift?
Prices depend on format, quantity, printing and delivery, so we quote per project instead of publishing a price list. Tell us your budget per recipient and we will propose options that fit under it, with packaging and delivery shown separately. Write to hello@merryvent.com or use the proposal form.