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DenmarkSkat.dk

Employer gift ceiling rises to 1.500 kr. for 2027

SKAT's employer-gift page rolls to 2027: the tax-free bagatelgrænse moves to 1.500 kr., resetting employee declaration, employer reporting and the Christmas-gift examples.

By Taxxa AI OyPublished 10 November 2026

Tax

Industry: Across industries

SKAT has rolled its employer-gift page to the 2027 income yearSkat: physical gifts and other small employee benefits with a combined value of up to 1.500 kr. in 2027 are tax-freeSkat, up from the 1.400 kr. ceiling that applied for 2026Skat. The 100 kr. increase resets the employee declaration threshold, the employer reporting threshold, the Christmas-gift calculations and the worked examples on the 'Gaver fra arbejdsgiver' page.

For employees, the rule is all-or-nothing: if gifts from one or more employers in a year exceed 1.500 kr. in 2027 in total, the full value becomes taxableSkat and must be declared on the årsopgørelseSkat. SKAT's updated example has an employee receiving 700 kr. from employer A and 900 kr. from employer B — a total of 1.600 kr. over the 1.500 kr. limit — so the entire 1.600 kr. goes in rubrik 20 of the 2027 årsopgørelse.

For employers, the reporting line moves in parallel: report the gift's value to SKAT where it is a cash gift, a taxable gift card, or where the gift alone exceeds 1.500 kr. in 2027Skat. Cash gifts and taxable gift cards are reported as A-indkomstSkat; a benefit in kind worth more than 1.500 kr. is reported as a personalegode (B-indkomst without arbejdsmarkedsbidrag)Skat. The employer deducts the gift expense in the company's tax accounts.

The Christmas-gift shelter is unchanged in structure but restated for the new figure: even where the annual total exceeds 1.500 kr. for 2027, the Christmas gift itself is not taxed where it costs at most 1.000 kr.Skat The page's example table is reworked accordingly — a 900 kr. Christmas gift plus a 600 kr. benefit (1.500 kr. total) escapes taxSkat, while a 1.010 kr. Christmas gift plus a 500 kr. benefit is taxed in fullSkat because both the bagatelgrænse and the Christmas-gift shelter are breached. A gift given instead of a Christmas party counts as an ordinary employer gift, not as a tax-free party arrangementSkat: it is tax-free only if the year's total of all gifts including any Christmas gift stays within 1.500 kr. for 2027Skat.

Unchanged are the gift-card distinctions — cards exchangeable for cash, digital cards and cards with broad usability (department stores, supermarkets, whole assortments) are always taxable A-indkomstSkat, while narrow pre-selected or experience cards can be tax-free within the bagatelgrænseSkat — as well as the tax-free Christmas party of reasonable scope, the 8.000 kr. jubilæumsgratiale and severance allowances, and the no-fixed-limit lejlighedsgaver for private occasions. Legal basis: the bagatelgrænse rule of ligningsloven § 16, stk. 3, 3. pkt.Retsinformation, whose 2027 amount SKAT applies as 1.500 kr. on the 'Gaver fra arbejdsgiver' pageSkat.

Update payroll guidance and 2027 reporting setups to the 1.500 kr. ceiling, and tell employees that exceeding it makes the whole gift amount taxable.

Sources