Romania's tax-free gift rule for employees has a simple headline figure but more moving parts than the number alone suggests. The Codul Fiscal exempts gifts up to 300 RON per person, per occasion, for employees and their minor children, but the exemption only applies to four specific occasions, and not every occasion applies to every beneficiary. Here's how the 300 RON exemption actually works, why children don't get a separate lower threshold as some employers assume, plus 12 gift ideas and the separate rules for client gifts.
The 300 RON gift exemption
Under Art. 76 alin. 4 lit. a) of the Codul Fiscal (Law 227/2015), gifts given to employees and to each minor child of an employee are exempt from tax up to 300 RON per person, per occasion. There's no difference in tax treatment between cash, in-kind gifts, or vouchers: all three qualify for the same 300 RON ceiling.
This exemption is tied to exactly four recognised occasions, each with its own rule about who can receive the gift:
- Easter: both employees and each of their minor children qualify, each with their own 300 RON ceiling.
- Christmas / the December holidays: the same rule as Easter, employees and their minor children each qualify separately.
- 1 June / Children's Day: only employees' minor children qualify. The employees themselves are not eligible for a tax-free gift on this occasion.
- 8 March / Women's Day: only female employees qualify. This occasion doesn't extend to children or to male employees.
Outside these four occasions, there's no exemption at all. Birthdays, company anniversaries, and performance or achievement gifts are fully taxable regardless of the amount, even if they're worth less than 300 RON.
Where the exemption does apply, only the excess above 300 RON is taxed, not the whole gift. If an employee receives a 400 RON Christmas gift, only the 100 RON above the ceiling is added to taxable income and subject to income tax and the usual social contributions (CAS, CASS, CAM). The first 300 RON stays exempt regardless of what happens to the rest.
Same 300 RON for employees' children, no separate lower amount
A common misconception is that children's gifts are capped at some lower figure than the employee's own 300 RON, as though the exemption shrinks once it's applied to a dependant. It doesn't. Each minor child of an employee has their own, separate 300 RON ceiling, per occasion, identical to the ceiling for the employee.
Because the exemption applies per person rather than as a single pool per employee, the amounts add up quickly in larger families. An employee with 5 children can receive up to 1,800 RON in tax-free gifts at Easter: 300 RON × (1 employee + 5 children). The same math applies again independently at Christmas, and again (for the children only) at 1 June.
In other words: there's one flat 300 RON ceiling in this rule, applied per person and per qualifying occasion. It's the same number whether the recipient is the employee or their child; nothing about the child's gift is discounted or capped lower.
12 gift ideas
Because the exemption is a per-person, per-occasion ceiling rather than an annual pool, most individual branded merchandise gifts sit comfortably under 300 RON on their own, with room to spare for combining a gift with a card or a small extra. The 12 products below range from roughly 20 RON to 200 RON per unit.
1. Hoodie – The Rex: the flagship piece
A heavyweight 280 gsm organic cotton hoodie that employees actually wear, and one of the most popular gifting items in the catalogue, still well under the 300 RON ceiling even as the priciest single item on this list.
- Material: 90% organic cotton, 10% polyester.
- Branding: embroidery, print, or patches.
- Order: MOQ 100 · from 200 RON/unit.
2. RollTop Backpack: the everyday bag
A water-resistant backpack with a laptop compartment that quickly becomes someone's everyday bag, comfortably inside the 300 RON limit on its own.
- Material: GRS-certified recycled PU, water-resistant.
- Branding: print or embroidery.
- Order: MOQ 25 · from 123 RON/unit.
3. Noise-Cancelling Headphones: the premium pick
A genuine step up in perceived value for a Christmas or Easter gift, and still comfortably under the 300 RON exemption on its own.
- Material: recycled ABS, ANC + ENC, foldable.
- Branding: digital print or doming.
- Order: MOQ 50 · from 122 RON/unit.
4. Bamboo Tea Bottle: the natural choice
A bamboo exterior over a durable stainless steel interior, a warmer-looking alternative to an all-metal bottle, priced well inside the 300 RON ceiling.
- Material: stainless steel, bamboo.
- Branding: laser engraving or print.
- Order: MOQ 50 · from 94 RON/unit.
5. Wireless Powerbank: useful everyday tech
A magnetic wireless powerbank in recycled ABS plastic, genuinely useful for any commute or business trip, and easy to combine with a card while staying under 300 RON.
- Material: recycled ABS plastic.
- Branding: pad print or digital print.
- Order: MOQ 50 · from 92 RON/unit.
6. Recycled Steel Bottle: everyday hydration
Vacuum insulation in recycled stainless steel, a gift that gets used and seen every day, and leaves plenty of headroom under the 300 RON ceiling.
- Material: recycled stainless steel.
- Branding: laser engraving or print.
- Order: MOQ 50 · from 55 RON/unit.
View the Recycled Steel Bottle →
7. Baseball Cap: the everyday accessory
An affordable, highly visible accessory that works all year round, whether it's an Easter, Christmas, or 1 June gift for the kids.
- Material: 100% cotton.
- Branding: embroidery.
- Order: MOQ 100 · from 42 RON/unit.
8. Espresso Mug: the desk essential
A proper espresso cup for the coffee obsessives on the team, a small gift that still gets used daily and barely touches the 300 RON ceiling.
- Material: ceramic.
- Branding: printed or debossed logo.
- Order: MOQ 108 · from 42 RON/unit.
9. Knitted Scarf: the cosy extra
A high perceived-value item for a Christmas gift, priced well inside the 300 RON ceiling even alongside a smaller extra.
- Material: 80% viscose, 20% polyester.
- Branding: woven design, up to 3 colours.
- Order: MOQ 100 · from 38 RON/unit.
10. Premium Tote Bag: the lightweight carry
A heavyweight cotton tote with a premium feel, everyday enough to actually get used, and one of the lowest-cost items on this list.
- Material: 270gsm cotton.
- Branding: print or custom straps.
- Order: MOQ 100 · from 32 RON/unit.
11. A5 Notebook: FSC-certified paper
An A5 hardcover with elastic closure and ribbon marker, practical with a traceable material story, and a natural pairing with any bigger item above.
- Material: FSC-certified paper, PU cover.
- Branding: debossing or print on the cover.
- Order: MOQ 100 · from 23 RON/unit.
12. Sports Socks: the safe favourite
Sunday's most-ordered item, a small, unexpected gift that always lands well, and leaves almost the entire 300 RON ceiling untouched.
- Material: 80% cotton, 17% polyamide, 3% elastane.
- Branding: knitted-in logo zones.
- Order: MOQ 100 · from 20 RON/unit.
Want more ideas?
For a longer list, see 20 tax-free employee gift ideas under Romania's 300 RON limit, with options ranging from a 13 RON bamboo pen to the 200 RON hoodie above.
What about client gifts?
Gifts to clients and business partners follow a completely separate set of rules from employee gifts, classified as "cheltuieli de protocol" (protocol expenses) rather than treated under the personal gift exemption above.
Under Art. 25 alin. 3 lit. a) of the Codul Fiscal, protocol expenses are deductible up to 2% of (accounting profit + profit tax expense + the protocol expense itself). Any amount spent above this 2% cap remains non-deductible; it doesn't disqualify the whole protocol budget, just the portion exceeding the ceiling.
VAT treatment of client gifts runs on its own, separate thresholds under Art. 270 alin. 8 lit. c):
- Unit value up to 100 RON, excluding VAT: the gift isn't treated as a taxable "supply of goods" at all, so no output VAT self-charge is required.
- Above 100 RON: exceedances must be cumulated over the fiscal period, and output VAT must be self-charged on the amount above the threshold if input VAT was deducted on the purchase.
In short: employee gifts run on the 300 RON per-person, per-occasion exemption described above, while client gifts run on a completely different track, the 2% protocol expense cap for profit tax, and the 100 RON per-unit rule for VAT.
Common mistakes
- Assuming birthdays or company anniversaries qualify. They don't. The 300 RON exemption is tied strictly to Easter, Christmas, 1 June, and 8 March. A birthday or anniversary gift is fully taxable regardless of its value.
- Assuming children get a separate, lower threshold. Each minor child has their own 300 RON ceiling, identical to the employee's own ceiling, not a smaller allowance scaled down for dependants.
- Mixing up which occasions apply to which beneficiaries. 1 June is for employees' minor children only, not the employees themselves, and 8 March is for female employees only. Giving a 1 June gift to the employee directly (rather than to their child) doesn't qualify for the exemption on that occasion.
Note: this article is a general explainer, not tax advice. Thresholds and rules can change, and how they apply can depend on your business's specific circumstances, so confirm the details with your accountant or payroll provider before relying on them.
Order gifts for your team
Every product above is fully customisable with your branding and available in business order quantities. Browse the full range in the Sunday catalogue to put together a gifting programme that fits comfortably within Romania's 300 RON exemption.
