What is the FINRA gift limit in 2026?

$300 per person per year, raised from $100 effective March 30, 2026 (FINRA Regulatory Notice 26-05). Promotional items of nominal value with your firm's logo are excluded, as long as their value is substantially below $300.

How much can you give a federal employee?

Unsolicited gifts of $20 or less per occasion, and no more than $50 a year from the same company, under 5 CFR 2635.204. Plaques, certificates and trophies meant for presentation are not counted as gifts.

Can pharmaceutical companies give branded pens to doctors?

No. The PhRMA Code has barred non-educational items such as logo pens and mugs for health care professionals since 2009, at any value.

How much of a client gift is tax deductible?

Up to $25 per recipient per year under 26 U.S.C. 274(b). Items costing $4 or less with your name permanently imprinted, given out widely, do not count toward the $25.

Are gift cards to employees taxable?

Yes. The IRS treats cash and cash equivalents, including gift cards, as taxable wages at any amount.

Is this legal advice?

No. It summarizes published rules as of October 2026. Company policies are often stricter, so confirm with your compliance or legal team.

Gift compliance checker

Check a client or employee gift against the rules that set dollar limits, before you order. Pick who gives and who receives, enter the value, and see each rule that applies, with the source.

This tool summarizes published rules as of October 2026. It is not legal or tax advice. Your company's compliance policy may be stricter. Confirm with your compliance or legal team before sending gifts.

Who is giving the gift?

Who receives it?

What kind of gift?

Branded item with your logo (pen, tote, shirt, tumbler)Gift without your logo (basket, electronics, unbranded item)Gift card or cashAward for length of service or safety (plaque, trophy, tangible award)Food shared with an office

Identical item given out widely (not a one-off)

Value per person (USD)

Your cost per recipient, before tax and shipping.

Already given to this person this year (USD)

Most limits add up all gifts to the same person over the year.

Allowed

No dollar limit applies to this gift; see the notes below.

Get compliant gift options

NoteIRS business gift deduction, 26 U.S.C. 274(b)
You can deduct up to $25 per recipient per year. On this gift, about $25 is deductible.
Engraving, packaging and shipping usually do not count toward the $25.
Source: 26 U.S.C. 274 (Cornell LII). Verified October 2026
NoteGeneral business gifts
No federal dollar limit applies to gifts between private companies, but many companies cap gifts their employees may accept (often $50 to $100). Ask your client contact if their company has a gift policy.
Verified October 2026

Download gift log template (CSV)

Business gift limits at a glance (2026)

Summary of published rules as of October 2026. Not legal or tax advice.
Who receives the gift	Limit	Logo items	Source
Employees at a client, from a FINRA member firm	$300 per person per year (from March 30, 2026)	Logo items of nominal value are excluded	FINRA Regulatory Notice 26-05
Federal government employees	$20 per occasion, $50 per year from one company	Count toward the limit; presentation plaques and certificates do not	5 CFR 2635.204 and 2635.203
New York State officers and employees	Generally under $15	Promotional items with no resale value are not gifts	NYS Commission on Ethics and Lobbying
Physicians, from pharmaceutical companies	No non-educational items	Not allowed at any value	PhRMA Code
Physicians, from medical device companies	No non-educational items; educational items up to $100	Not allowed	AdvaMed Code
Physicians, from hospitals (non-monetary compensation)	$535 per physician per year (2026); no cash	Count toward the limit	Stark law, 42 CFR 411.357(k)
Pension and 401(k) plan fiduciaries	Under $250 a year from one source	Count toward the limit	US Department of Labor policy
Union officials	Report $250 or more	Count toward the limit	Department of Labor, Form LM-10
Any client or prospect (tax deduction)	$25 per recipient per year deductible	Items $4 or less with your name imprinted are excluded	26 U.S.C. 274(b)
Your own employees	Gift cards always taxable; achievement awards up to $400 ($1,600 under a qualified plan)	Small occasional items can be tax-free	IRS; 26 U.S.C. 274(j)

Health care manufacturers also report payments to CMS Open Payments: in 2026, single items of $13.82 or more, or $138.13 or more a year in total.

How to give compliant gifts at scale

Set one value per recipient below the strictest limit in your audience.
Use logo items for regulated recipients where they are allowed.
Keep a gift log with year-to-date totals for each person.
Ask large clients for their gift policy before holiday programs.

Frequently asked questions

What is the FINRA gift limit in 2026?: $300 per person per year, raised from $100 effective March 30, 2026 (FINRA Regulatory Notice 26-05). Promotional items of nominal value with your firm's logo are excluded, as long as their value is substantially below $300.
How much can you give a federal employee?: Unsolicited gifts of $20 or less per occasion, and no more than $50 a year from the same company, under 5 CFR 2635.204. Plaques, certificates and trophies meant for presentation are not counted as gifts.
Can pharmaceutical companies give branded pens to doctors?: No. The PhRMA Code has barred non-educational items such as logo pens and mugs for health care professionals since 2009, at any value.
How much of a client gift is tax deductible?: Up to $25 per recipient per year under 26 U.S.C. 274(b). Items costing $4 or less with your name permanently imprinted, given out widely, do not count toward the $25.
Are gift cards to employees taxable?: Yes. The IRS treats cash and cash equivalents, including gift cards, as taxable wages at any amount.
Is this legal advice?: No. It summarizes published rules as of October 2026. Company policies are often stricter, so confirm with your compliance or legal team.

Sources

Last verified October 2026.

Where this fits.

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