If you run payroll or HR for a company in the Czech Republic, one line in the tax code is worth knowing by heart: §6 odst. 9 písm. d) of the Income Tax Act (ZDP). It is the reason a well-chosen branded gift or wellness perk can reach an employee completely free of personal income tax, and free of social and health insurance contributions on both the employer and employee side. Used correctly, it turns part of your benefits and gifting budget into a genuinely tax-efficient reward. Used carelessly, the excess gets taxed like ordinary salary. Here is exactly how the rules work for 2026, plus 12 branded gift ideas that fit neatly inside the limits.
The non-monetary benefit pool: two separate limits
For 2026, the average wage used as the basis for these calculations is 48,967 CZK. From that figure, the law derives two separate annual limits per employee, and it is important not to confuse them:
- "Other" benefits (leisure, culture, sport, recreation): 24,483.50 CZK/employee/year. This is exactly half the average wage. It covers things like recreational and cultural vouchers, sports activities, and general non-monetary gifts and perks that do not qualify as health-related.
- Health-related benefits: 48,967 CZK/employee/year. This is the full average wage, and it is a separate, additional limit for benefits tied to health, such as medical care, medication, therapies, or wellness services provided in non-monetary form.
Because the two limits apply to different categories of benefit, a company that structures its perks well can, in theory, provide up to 73,450 CZK per employee per year in combined tax-free non-monetary benefits, 24,483.50 CZK under the "other" bucket plus 48,967 CZK under the health bucket. Very few companies use both buckets to the maximum, but understanding that they are separate, additive limits (not one shared pot) is the single most useful fact in this article.
Crucially, only the portion of benefits that exceeds the applicable limit is taxed as employee income. If an employee receives 30,000 CZK of "other" benefits in a year, only the 5,516.50 CZK above the 24,483.50 CZK limit becomes taxable income (and subject to social/health insurance); the first 24,483.50 CZK stays exempt. There is no cliff-edge here, unlike the client-gift rule further down.
No more separate "dar" category
Older guidance you may still find online refers to a distinct "dar" (gift) allowance, sometimes cited as a separate few-hundred-crown occasion-based gift limit on top of everything else. That category no longer exists. A 2024 reform folded gifts to employees into the general non-monetary benefit pool described above. There is no separate occasion-based gift allowance anymore, whether for birthdays, work anniversaries, Christmas, or any other occasion.
In practice, this means a branded gift you give an employee is simply one more non-monetary benefit competing for space inside the same 24,483.50 CZK "other benefits" limit alongside any recreation vouchers, cultural perks, or sports memberships you provide during the year. Track the running total per employee across all these benefit types, not just "gifts," or you risk quietly pushing someone over the limit without realizing it.
12 gift ideas
Every item below is a physical, non-monetary benefit, which is exactly what the exemption requires. Branded well, each one also works as a low-key marketing touchpoint whenever an employee wears or uses it outside the office.
1. Hoodie – The Rex
A heavyweight hoodie is one of the highest-perceived-value items you can give inside the "other benefits" limit. It gets worn constantly outside work hours, which means your logo travels well beyond the office.
- Material: Heavyweight cotton-blend fleece
- Branding: Embroidered logo on chest or sleeve
- Order: MOQ 100 · from 983 CZK/unit.
2. Sports Socks
A cheerful, low-cost add-on that pairs naturally with a bigger gift, or works as a standalone stocking-filler that barely dents anyone's annual allowance.
- Material: Combed cotton blend with elastane
- Branding: Woven logo detail
- Order: MOQ 100 · from 98 CZK/unit.
3. Recycled Steel Bottle
A daily-use item with a sustainability story built in, useful for companies that want their non-monetary benefits to also reinforce an ESG message.
- Material: Recycled stainless steel
- Branding: Laser engraving
- Order: MOQ 50 · from 270 CZK/unit.
View the Recycled Steel Bottle →
4. A5 Notebook
Practical, inexpensive, and universally useful, a branded notebook is an easy way to top up an employee's benefit allocation without overshooting the annual limit.
- Material: Recycled paper, hardback cover
- Branding: Debossed or foil-stamped logo
- Order: MOQ 100 · from 112 CZK/unit.
5. Premium Tote Bag
A tote gets used every week for groceries, gym kit, or laptops, giving your branding steady, everyday visibility for very little of the annual allowance.
- Material: Heavy cotton canvas
- Branding: Screen print
- Order: MOQ 100 · from 158 CZK/unit.
6. Knitted Scarf
A seasonal gift that feels personal rather than transactional, well suited to a year-end benefit round that stays comfortably inside the 24,483.50 CZK limit.
- Material: Soft-knit acrylic blend
- Branding: Woven label
- Order: MOQ 100 · from 188 CZK/unit.
7. Baseball Cap
An easy crowd-pleaser for team days, offsites, or just a mid-year thank-you, and cheap enough to combine with other benefits without pushing anyone over the cap.
- Material: Cotton twill
- Branding: Embroidered front panel
- Order: MOQ 100 · from 204 CZK/unit.
8. Espresso Mug
Desk items like a mug sit on view all day, every day, which makes them disproportionately good value for the branding exposure they deliver relative to their cost.
- Material: Glazed ceramic
- Branding: Full-colour print
- Order: MOQ 108 · from 207 CZK/unit.
9. Bamboo Tea Bottle
A step up in perceived value from a standard bottle, this suits a mid-tier gift for a smaller team or a milestone anniversary while still leaving headroom under the annual limit.
- Material: Bamboo exterior with glass infuser
- Branding: Laser engraving
- Order: MOQ 50 · from 458 CZK/unit.
10. RollTop Backpack
A premium, higher-ticket option best reserved for a standout annual gift, since on its own it already uses a meaningful share of the 24,483.50 CZK "other benefits" limit.
- Material: Water-resistant recycled polyester
- Branding: Embroidered patch
- Order: MOQ 25 · from 602 CZK/unit.
11. Noise-Cancelling Headphones
A genuinely desirable tech gift for remote or hybrid teams. Because of the price point, check the running total of other benefits already given to that employee this year before adding this one.
- Material: ABS housing with memory-foam ear cushions
- Branding: Laser engraving on the housing
- Order: MOQ 50 · from 599 CZK/unit.
12. Wireless Powerbank
A practical, high-utility gift for anyone who travels or commutes, and a solid mid-range option that leaves plenty of room in the annual allowance for smaller top-ups later in the year.
- Material: Aluminium housing
- Branding: Laser engraving
- Order: MOQ 50 · from 451 CZK/unit.
Want more options? See our full list of 20 tax-free gift ideas for employees in the Czech Republic for additional apparel, drinkware, tech, and stationery picks spanning a wider range of CZK price points.
What about client gifts?
Gifts to clients and business partners sit under a completely different rule than employee benefits. For corporate income tax purposes, a promotional item ("reklamní nebo propagační předmět") is deductible only if its acquisition price does not exceed 500 CZK excluding VAT per item and the item is marked with the company's name or logo. This is a hard cliff-edge, not a partial allowance: if the price exceeds 500 CZK, the entire cost of the item becomes non-deductible, not just the amount above the threshold.
Alcohol, tobacco, and other excise goods are excluded from this deduction regardless of price. That exclusion now also covers still wine. A 2024 change removed the previous exception that had allowed still wine to qualify as a deductible promotional item, so wine gifts to clients are no longer deductible under this rule no matter how cheap the bottle.
VAT treatment is a separate question with its own rule, and it was not affected by the 2024 income-tax change. Gifts priced at 500 CZK or less excluding VAT are not treated as a taxable supply, so input VAT on them stays deductible. This VAT rule has no logo or marking requirement, and still wine remains eligible for this VAT treatment even though it no longer qualifies for the income-tax deduction above.
Common mistakes
- Assuming a separate gift allowance still exists. There is no distinct "dar" category anymore. Employee gifts share the same 24,483.50 CZK "other benefits" limit as every other non-monetary perk you provide during the year.
- Giving cash and assuming it qualifies. The exemption applies strictly to non-monetary form ("nepeněžitá forma plnění"). Cash, cash equivalents, and anything easily converted to cash are fully taxable, with no exception.
- Forgetting that alcohol and wine no longer qualify as a deductible promotional item. Since the 2024 change, still wine lost its former exception, and along with other alcohol and tobacco products it cannot be deducted as a client gift, regardless of price or branding.
This guide is part of our complete country-by-country series. See Employee Gift Tax Rules by Country: The Complete 2026 Guide for all 43 countries.
This article is a general overview of Czech tax rules as understood for 2026 and is not tax or legal advice. Rules, thresholds, and interpretations can change, and individual circumstances vary. Please confirm current details with a qualified Czech tax advisor before making payroll or gifting decisions.
Looking for branded gifts that fit neatly inside these limits? Browse the full Sunday catalogue to mix and match products, add your logo, and get a quote for your team in the Czech Republic.
