Country guide

Tax-free employee gift cards in Austria

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).

Author
gift.cards Editorial
Editorial team, gift.cards
Reviewed by
External counsel — review pending
Last reviewed
24 June 2026
§ 3 Abs 1 Z 14 EStG — Sachzuwendungen bei Betriebs- und Mitarbeiterveranstaltungen

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

  • Annual cap: €186 per employee in non-cash benefits (Sachzuwendungen) granted in connection with a company event.
  • A separate cap of €365 per employee per year applies to the cost of the company event itself (the Christmas party, summer outing, etc.).
  • Gift cards qualify as non-cash benefits when they are not exchangeable for cash. Open-loop prepaid cards that can be cashed out are treated as cash and fall outside the exemption.
  • Exceeding €186 in non-cash gifts in any year makes the excess fully subject to wage tax and social security — the €186 is a Freibetrag (allowance up to), not a Freigrenze (cliff).
  • Service-anniversary gifts (Diensjubiläum) at 20+ years of service have a separate exemption up to €186 per year of service, under specific conditions.

Conditions to qualify

  • ✓Granted in connection with a Betriebsveranstaltung (company event).
  • ✓Total non-cash benefits across the year at or below €186 per employee.
  • ✓The card is not exchangeable for cash (no open-loop cash-out).
  • ✓Granted on top of salary, not via salary sacrifice.

Recognised occasions

  • Christmas party
  • Summer outing or team event
  • Service anniversary (Dienstjubiläum, 20+ years)
  • Other company event (Betriebsveranstaltung)

Client gifts

Business gifts to clients are deductible only if they are advertising-related (Werbeaufwand) — meaning they carry the giver's logo or branding and are of low value. Pure gift cards without branding are generally treated as non-deductible Repräsentationsaufwand under § 12 KStG.

Use the estimator below

Is this tax-free?

Estimated treatment
Likely tax-free

Likely exempt from Austrian wage tax and social security as a Sachzuwendung granted in connection with a Betriebsveranstaltung.

  • •Conditional on the gift being tied to a company event (Christmas party, summer outing, service anniversary, etc.).
  • •The €186 cap is an annual aggregate per employee across all non-cash gifts — not a per-gift allowance.
  • •Card must not be exchangeable for cash (no open-loop cash-out).
  • •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.

Read the country guide →

Primary sources

Frequently asked

§ 3 Abs 1 Z 14 EStG — Sachzuwendungen bei Betriebs- und Mitarbeiterveranstaltungen

Can I give a €186 gift card without a company event?

No. The exemption is conditional on the gift being granted in connection with a Betriebsveranstaltung. A standalone gift without a company event is treated as taxable salary in kind.

Is the €186 per gift or per year?

Per employee per calendar year, across all non-cash benefits combined. Two €100 cards in the same year together exceed the cap by €14, and €14 becomes taxable.

Does an Amazon.at gift card qualify?

Whether a multi-retailer card qualifies depends on whether it can be exchanged for cash. Cards that can be cashed out are treated as cash and fall outside the exemption. Check the issuer's terms before purchase.

Country guide

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