Sport & Culture benefit up to 540 €? Epassi makes it happen!

Employers, you've been heard: you now have the opportunity to support your employees' wellbeing with an amount that makes a real difference. The tax-free limit for the Sport & Culture benefit has increased from 400 € to 540 € per year in 2026. That's 140 € more per employee, with no extra tax burden or added bureaucracy.

A small increase in benefit value, with a big impact.

The Sport & Culture benefit is the most valued employee benefit in Finland. Nearly half of employees say they would increase their use of sport and culture services if their employer raised the benefit value. 28 % would use their existing services more, 28 % would try new forms of exercise or new providers, and 20 % would explore cultural experiences. (The Great Employer Benefits Study 2026: 37.)

This is not about replacing costs employees would have paid anyway, it generates new activity.

By raising the Sport & Culture benefit to 540 € per year, an employer is investing 45 € per employee per month. For context, a month's worth of office coffee and oat milk costs around 30 € on average – not to mention AI and software licences, which can easily run to hundreds of euros per month.

And if you currently offer the benefit at 400 €, raising it to 540 € works out to just 11,67 € per month. At that point, it's worth asking whether the decision not to raise the benefit value is actually the bigger cost.

Read more: Add over 10 000 € of purchasing power to your employees' salaries.

The tax-free limit for the Sport & Culture benefit increases from 400 € to 540 € per year.

In 2026, the average Sport & Culture benefit level among Finnish employers stands at 324 € per year. Now that the tax-free limit is 540 €, the gap to the maximum has grown wider, and the potential is greater than ever.

Explore Sport and Culture benefit.

Benefit coverage expands.

At the same time as the tax-free limit increases, the scope of the Sport & Culture benefit also expands significantly. The benefit can now be used for:

• nature activities,
• equipment rental,
• bike and city bike rental, and
• a personal gym programme.

Both changes take effect retroactively, meaning you can raise your employees' Sport & Culture benefit for the current year if you choose to. The benefit remains fully tax-deductible for the employer, with no social security contributions. For the employee, it remains tax-free up to 540 € per year.

The benefit also increases your employees' purchasing power — a gym membership, for example, can be covered with the Sport & Culture benefit instead of out-of-pocket spending.

Benefits boost job satisfaction and commitment.

Our research shows that 75 % of Finnish employees feel that their employer's benefit package has a significant impact on their job satisfaction. Finland leads all of Europe on this measure, sitting well above the eight-country average. (The Great Employer Benefits Study 2026: 19.)

59 % of employees are more likely to stay with an employer who invests in wellbeing rather than offering a pay rise alone. This share has grown by 15 percentage points in three years. (The Great Employer Benefits Study 2026: 8.)

Explore The Great Employee Benefits Study.

Raising the Sport & Culture benefit closer to the tax-free limit is not just a wellbeing decision. It is part of your employer brand, your edge in recruitment, and your approach to retaining people.

A small decision, a big difference.

The Sport & Culture benefit is a tax-free employee benefit, and raising its value to the maximum takes just a few clicks in the Epassi admin panel. The impact on the daily lives of your most important resource — your people — is another matter entirely.

If you currently offer the Sport & Culture benefit at less than 540 € per year, now is a good time to review the situation and reconsider the benefit value.

F.A.Q. about raising the Sport & Culture benefit value.

How much Sport & Culture benefit can be offered tax-free in 2026?

In 2026, you can offer your employees tax-free Sport & Culture benefit up to 540 € per employee per year. Compared to the previous tax-free limit of 400 €, this is an increase of 140 €.

Does the 540 € limit apply to all employers?

Yes, the new 540 € limit applies to all employers, and the benefit can be offered to anyone on the payroll. This means a limited company owner can receive tax-free employee benefits themselves, while a sole trader can only offer the benefits to their employees.

Can the benefit value be raised mid-year?

Yes. The benefit value can be raised to the tax-free limit at any point during the year. You can therefore increase it to the new 540 € limit as soon as the change becomes law.

Note, however, that the Sport & Culture benefit must be offered to all employees on equal terms.

What can the Sport & Culture benefit be used for?

The Sport & Culture benefit can be used for sport and culture services approved by the Finnish Tax Administration. Following the reform, it can also be used for nature activities, equipment rental, bike and city bike rental, and a personal gym programme.

The familiar existing uses remain, such as gym memberships and other sport activity fees, individual sport course fees, festival, cinema, concert and theatre tickets, and the Museum Card, among others.

What can the Sport & Culture benefit not be used for?

The Sport & Culture benefit cannot be used for items such as art supplies or running shoes. The benefit is personal and cannot be used to cover activity fees for a family member or anyone else.

Epassi has Finland's largest employer benefit network with over 40 000 locations. In June 2026, the Epassi app was the most downloaded free app on the App Store, rated 4,7 stars based on over 20 000 reviews.

Contact your Epassi specialist, and let's talk about how we can help your organisation compete for the best talent in your field.