Christmas gifts: from what sum must they be declared to French tax office

The process for declaring monetary gifts is moving fully online from January 2026 - below we look at from what amount they need to be declared.

As a general rule, ordinary Christmas gifts are not treated as taxable donations. 

The government’s Service public website states that “small gifts” exchanged between family and friends, including Christmas money, birthday presents or gifts for weddings and graduations, are classed as présents d’usage. These do not need to be declared to the tax office.

There is no fixed legal threshold in euros from when a gift must be declared. Instead, the tax authorities assess whether a gift is “reasonable” in relation to the donor’s income and assets. 

A gift is considered unusual if it generally exceeds 2% of the donor’s total assets or 2.5% of their net annual income. If it does, it may be reclassified as a don and must be declared.

By way of illustration, Insee data show that the average net annual salary in the private sector was €32,791 in 2024.

On that basis, a person on an average income could give roughly €800 as a Christmas gift without the recipient normally being required to declare it, provided the donor has no unusually large assets. 

The assessment is made case by case. Where there is doubt, the tax authorities recommend consulting a tax lawyer.

Responsibility for declaring a taxable gift falls on the recipient, although either the donor or the recipient can pay any gift tax due. 

If the donor explicitly covers the tax as part of the gift, that amount is not included when calculating the taxable value.

Declaring gifts online

From January 1, 2026, declarations of gifts of money or items must be made online via the French tax website. 

Users will access the service through the new Espace Finances publiques, which replaces the current Espace particulier. 

After logging in, they must select Déclarer, then Déclarer un don ou une cession de droits sociaux. 

Paper declarations will remain possible only in very limited circumstances, such as for people without internet access.

The tax authorities say the change will simplify the process, allowing users to view past gift declarations, receive an immediate receipt and see the tax due calculated automatically.