Country guide

Tax-free employee gift cards in Poland

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.

Author
gift.cards Editorial
Editorial team, gift.cards
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External counsel — review pending
Last reviewed
24 June 2026
ZFŚS exemption (PIT art. 21 ust. 1 pkt 67) and ZUS treatment
Verify for the current year — Some figures shown reflect a previous year. Confirm the latest threshold with the official source linked below before relying on it for payroll.

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

  • Source-of-funds rule: only benefits financed entirely from the company social fund (Zakładowy Fundusz Świadczeń Socjalnych — ZFŚS) or trade-union funds qualify for the art. 21 ust. 1 pkt 67 PIT exemption. Gifts funded from working capital are fully taxable.
  • Annual cap per employee: art. 21 ust. 1 pkt 67 PIT sets the cap. The cap was temporarily raised to 2,000 PLN per year during 2020–2023; it has since been reduced. Confirm the current value before relying on it for payroll.
  • Above the PIT cap, the excess is subject to personal income tax. ZUS (social security) treatment depends on whether the benefit is funded from ZFŚS — fund-financed benefits are typically exempt from ZUS regardless of the PIT cap.
  • Gifts financed from operating funds, or to employees of companies without a ZFŚS, are taxable income from the first złoty.
  • The exemption applies only to financial assistance and material benefits, not to monetary cash transfers.

Conditions to qualify

  • ✓Funded entirely from ZFŚS or comparable trade-union fund.
  • ✓Granted as a material benefit (rzeczowy) or financial assistance (pieniężny) — not as ordinary salary.
  • ✓Aggregate annual value to the employee at or below the current PIT art. 21 ust. 1 pkt 67 cap.
  • ✓Granted based on the social criteria defined in the company's ZFŚS regulations.

Recognised occasions

  • Christmas / end-of-year
  • Easter (Wielkanoc)
  • Children's Day (per child) where covered by ZFŚS regulations
  • Other occasions defined in ZFŚS rules

Client gifts

Business gifts to clients are deductible as marketing expenses (koszty reklamy) when they are of low unit value and carry the company's branding. Gifts qualifying as entertainment (koszty reprezentacji) are not deductible under art. 16 CIT. VAT treatment depends on the unit value: gifts up to 20 PLN per piece (or 100 PLN with recipient records) are generally exempt from output VAT.

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Is this tax-free?

Estimated treatment
Partially tax-free

Potentially exempt under art. 21 ust. 1 pkt 67 PIT when funded from the company social fund (ZFŚS).

  • •Source-of-funds matters: only benefits financed from ZFŚS or a trade-union fund qualify; gifts paid from operating funds are taxable from the first złoty.
  • •Confirm the current PIT cap — it was temporarily 2,000 PLN during 2020–2023 and has since been reduced.
  • •ZUS treatment is assessed separately: ZFŚS-funded benefits are typically exempt from social security contributions.
  • •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

ZFŚS exemption (PIT art. 21 ust. 1 pkt 67) and ZUS treatment

What is the current PIT exemption cap for ZFŚS-funded gifts?

The cap is set by art. 21 ust. 1 pkt 67 of the PIT act and has been adjusted in recent budget cycles. Confirm the figure for the year you are paying with a Polish tax advisor or the Ministry of Finance website before relying on it.

Can a company without a ZFŚS use this exemption?

No. The exemption is conditional on the gift being financed from the company social fund. Smaller companies that have opted out of the ZFŚS cannot use this exemption — gifts financed from operating funds are taxable from the first złoty.

Are ZFŚS gift cards subject to ZUS social security?

Benefits financed from the ZFŚS are typically exempt from ZUS contributions under the rozporządzenie ministra pracy regulation. The PIT and ZUS treatments are evaluated separately.

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