Short answer: in Ireland, gifts to your employees can be tax-free up to €1,500 per person per year under Revenue's small benefit exemption, while gifts to clients and customers are generally not tax-deductible under section 840 of the Taxes Consolidation Act 1997. So the first question in corporate gifting is not what to give. It's who it's for.
This guide covers both sides, with a plain-English view of the rules, a few ideas that don't end up in a drawer, and how to order for a business. It isn't tax advice, so check anything specific with your accountant.
The simplest way to give a business gift that gets used: use the Ultimate Irish Gift Maker. Tell us who it's for, how many people and your budget per gift, and it builds real options from what's in our shop, each led by a Sos Stays gift voucher. We handle delivery, including multiple addresses, and email you a formal quote. Gifting more than 20 people? Talk to us about a corporate gifting plan.
What are the Revenue rules for gifts to employees?
Under Revenue's small benefit exemption, an employer can give an employee up to five small benefits in a year, such as vouchers, without Income Tax, USC or PRSI, as long as the combined value stays within €1,500. That limit has applied since 1 January 2025.
A few conditions matter in practice:
- The employer buys the voucher directly. An employee can't buy one and claim it back.
- It has to be a non-cash benefit. A voucher that can be swapped for cash doesn't qualify.
- It applies to employees on the payroll, not to contractors.
- The employer reports the date and value to Revenue under the enhanced reporting requirements.
Are gifts to clients and customers tax-deductible in Ireland?
Generally not. Section 840 treats gifts to clients, customers and suppliers in the same way as business entertainment, and Revenue's manual on business entertainment expenses says those costs aren't deductible when working out profits. That doesn't mean you shouldn't thank clients. It means you should budget for it as a goodwill cost, not a tax saving.
Staff are different. A gift to your own team is treated differently from a gift to a client, which is why it's worth splitting your list before you choose anything.
What should a business give? Why a break beats another hamper
Vouchers are popular, but they only work if they get used. The CCPC's 2025 Christmas research found that 22% of people who received vouchers the previous Christmas still hadn't used them by the end of October. The fix is a gift that's easy to use and doesn't pressure anyone.
That's the idea behind the Sos Stays gift voucher. It's valid for five years, it can be combined across vouchers, and the person picks the place and the dates. They can book a night at Rathescar Grove in Louth, Howard's Way in Clare, Tinnashrule Farm Lodge in Wexford or Downings House in Donegal. Sos is the Irish word for a break, which is the whole point.
If you'd like something smaller or more local, our shop also carries gifts from partners we work with: Funtasia in Drogheda, Tranquil View wellness rituals, Loaded Cookies, and handmade fairy doors from Celtic Cara. Prices are in the shop and can change.
How do you order gift vouchers for a business?
For a handful of people, order online. Choose an amount from €50 to €1,000 and the voucher arrives by email as a PDF with a unique code, usually within 4 to 10 hours. For a larger list, we can invoice your business and we can brand vouchers with your company's name and message. Email hello@sosstays.com with how many you need and roughly when, and we'll sort it.
A quick checklist before you buy
- Split your list into employees, clients and suppliers.
- For employees, keep the total within €1,500 per person, and report it.
- For clients, set the budget knowing it isn't deductible.
- Choose something people can use easily, ideally with a long validity.
- Ask your accountant to confirm how the gift should be treated.
Ready to give one? Build your gift in the gift maker, which takes about a minute. For branded vouchers or an invoiced order, email hello@sosstays.com.
Give someone their somewhere
Send your SOS. We'll sort the stay.