Customer gifts: what tax limit in 2026?

Updated March 2026 - The topic of customer gifts is often wrongly summarized in a single number. In reality, two questions must be distinguished: VAT deduction and deductibility of the charge. In 2026, the tax administration continues to use a threshold of 73 euros including tax per item and per year to assess the VAT deduction on low-value gifts. But this threshold is not a general permit for deduction for all situations.

It is used to assess VAT recovery on low value gifts. If you exceed this amount per object and per beneficiary, VAT deduction becomes in principle excluded, except under special arrangements.

It does not alone determine the deductibility of the charge in the result. For a customer gift to be accepted as a charge, it is still necessary to demonstrate:

• ▸the interest of the company;
• ▸the non-excessive nature of the expenditure;
• ▸consistency with commercial use.

• ▸apply the VAT threshold as if it regulated all taxation;
• ▸do not trace the beneficiary;
• ▸offer a disproportionate gift without justification;
• ▸forget the accounting and reporting implications.

To keep an overview, also see Taxation 2026, our article Taxation and declarations: VAT, IS, advance payments and our guide Dividend distribution.

Hayot Expertise Advice: On customer gifts, the documentation counts as much as the amount. Without clear documentation or business justification, even a modest expense can become questionable.

We help qualify entertainment expenses, gifts and their VAT/accounting treatment before closing.

👉 Secure your entertainment expenses

In 2026, the right question is not only what is the tax limit for customer gifts. Above all, it is: how can we prove that the expense is coherent, correctly processed and well documented?

📞 Do you want to validate your customer gift policy? We can review your internal rules before closing or an inspection. Make an appointment with Hayot Expertise

(Official sources: impots.gouv.fr - VAT recoverable on gifts, BOFiP - gift expenses and general costs)