An employer may give each employee gifts worth up to 5,000 kroner per year tax-free, provided the gift is not cash. The Christmas gift counts towards this limit. Here are the rules from Skatteetaten, gift ideas in three price ranges, and how to place an order, with or without a logo.
Corporate gifts are one of the simplest ways to show employees that they are valued — and one of the most common areas where things go wrong, both in terms of tax and in the choice of gift itself. The rules come first; the gifts that actually get used come after.
Tax-free gifts for employees: the limit is 5,000 kroner
In brief
- Currently, up to 5,000 kroner per employee per year is tax-free. The amount applies to the total of all gifts throughout the year: Christmas gifts, summer gifts and other gifts are added together.
- The limit applies combined across gifts from the employer and from others in the employment relationship, for example a gift from a client.
- The gift must be a benefit in kind: an item, an experience, or a gift card that cannot be exchanged for cash. Cash gifts are always taxable, regardless of the amount.
- If you exceed the limit, only the amount above it is taxed as salary.
- The value of the gift is what it would have cost the employee to buy it themselves in a regular shop — that is, the retail price including VAT. If you are in any doubt, ask your accountant.
- The employer is entitled to a deduction for the full amount: the portion within the limit is treated as a gift cost, and the portion above it is treated as a wage cost.
- The requirement that the gift must be given to all employees (a 'general arrangement') has been abolished, so you may give different amounts to different employees.
| Occasion | Tax-free limit | Conditions |
|---|---|---|
| Christmas gifts, summer gifts and other gifts throughout the year | 5,000 kr per year, combined | Not cash. Gift cards are acceptable provided they cannot be exchanged for cash |
| Milestone and recognition gifts: the employee turns 50, 60, 70, 75 or 80, gets married, retires, or leaves after at least 10 years with the company | 4,000 kr per year | In addition to the 5,000 kr limit. Not cash |
| The company has been in existence for 25 years (or 50, 75, 100 …) | Within the same 4,000 kr | As above |
| Long service: 20 years with the company, then every 10 years thereafter | 8,000 kr | In addition to the above. Not cash |
| Flowers, confectionery, a modest bottle of wine and similar items | Tax-free | Token gesture of negligible value |
The amounts are current and have been taken from Skatteetaten. Rates may change in the national budget — check the current figures with Skatteetaten before placing your order: gifts from an employer and deductions for gifts to employees.
Gifts that actually get used
Our experience over nearly four decades: gifts that stand up to northern Norwegian weather get used. Wool jumpers and base layers from Devold and Aclima, hats and mittens from Hestra, rucksacks, flasks and outdoor equipment — these are gifts people wear and carry with them, rather than another gadget sitting in a drawer.
Think practical value over logo impact: a quality jumper the employee actually wears builds more pride than a cheap promotional item ever will.
Gift ideas for employees: what suits whom?
All the gifts below are available in our online shop and in our stores in Tromsø. Prices are recommended retail prices including VAT. These are also the prices that count towards the tax-free limit.
| Gift idea | Price range | Suitable for |
|---|---|---|
| Wool socks in a multipack | Under 500 kr | Everyone. A safe choice when you do not know sizes or preferences |
| Wool hat, neck warmer or headband | Under 500 kr | Everyone who is outdoors during the polar night. A nice addition to something else |
| Head torch | Under 500 kr | Those who go hiking or work outdoors during the polar night |
| Drinking bottle or thermos | 300–1,000 kr | Office and field. A logo on the bottle looks great |
| Mittens and gloves | 400–1,700 kr | Outdoor workers, and everyone who commutes through a Northern Norwegian winter |
| Wool base layer (top or set) | 1,000–2,000 kr | Anyone who spends time outdoors. The gift we most often see actually getting used |
| Fleece | 900–2,200 kr | Wide audience. Embroidery works particularly well on fleece |
| Wool jumper | approx. 2,000 kr | The gift with the wow factor — often best without a logo |
| Hiking rucksack | 900–1,600 kr | Employees who enjoy hiking. A logo on the rucksack is a good middle ground |
| Down gilet or down jacket | 3,300–4,800 kr | The big gift — for example, an anniversary or a special thank-you. Mind the 5,000 kr limit |
| Gift card | Any amount | When employees want to choose for themselves (see the gift card section) |
Browse the range: wool base layers men · wool base layers women · wool jumpers men · wool jumpers women · fleece men · fleece women · wool and hiking socks · beanies · mittens · gloves · head torches · thermos flasks · day rucksacks
Gift suggestions from our stock: three price ranges
The suggestions below are items we have in stock today. For larger quantities the gifts are made to order, so please let us know in good time and we will order in what you need. All the brands we stock can be suggested as a corporate gift, and all garments can carry a logo. Prices are recommended retail prices incl. VAT.
Under 500 kroner: the small, practical gift
- Devold Daily Merino Medium Sock 3pk: wool socks, three-pack, 329 kr
- Aclima Fleecewool V2 Headover: wool neck gaiter, 450 kr
- Devold Breeze Plus Merino 200 Beanie: merino beanie, 429 kr
- Aclima LightWool Liner Gloves: lightweight wool gloves, 400 kr
- Nalgene 1 l Sustain: drinking bottle that takes a beating, 299 kr
500–1,500 kroner: the gift most people go for
- Hydro Flask, insulated drinking bottle: 32 oz (946 ml) at 600 kr or 21 oz (621 ml) with straw lid at 500 kr
- Hestra Fjellvotten: mittens, 950 kr
- Icebreaker 200 Oasis LS Crewe, men and women: wool top, 999 kr
- Devold Duo Active Merino 205 Zip Neck, men and women: wool top with zip, 1,099 kr
- Helly Hansen Daybreaker Fleece Jacket: fleece jacket, 899 kr
- Arc'teryx Emblem Fleece Crew: fleece sweatshirt for men, 1,399 kr
- Osprey Daylite Plus: day rucksack, 900 kr
1,500–5,000 kroner: the big gift or gift bundle
- Wool set from Aclima WarmWool, top and longs: men (top, longs) or women (top, longs), 2,000 kr for the set
- Devold Original Islender: wool jumper, 1,999 kr
- Icebreaker Merino 300 RealFleece Descend LS Zip, men and women: merino wool fleece, 1,999 kr
- Patagonia Down Sweater Vest, men and women: down gilet, 3,299 kr
- Patagonia Down Sweater Hoody, men and women: down jacket just under the limit, 4,799 kr
If you would like employees to choose for themselves, we can put together a selection within your budget. Request a gift suggestion.
Gift cards: let employees choose for themselves
Gift cards from us are tax-free within the 5,000 kr limit, because they cannot be exchanged for cash. Companies can order gift cards from us by e-mail or phone, and the gift cards are collected from one of our shops in Tromsø. They are not posted. The gift cards can be used in our shops at Jekta, in Veita and at Bedriftssenteret, not in the online shop. They are therefore best suited to companies whose employees live in or near Tromsø.
Corporate gifts with a logo: embroidery or print
Either can be the right choice. A discreet embroidery makes the gift part of the company identity — but on personal items such as wool garments and beanies, many choose to leave the logo off precisely so that it feels like a gift rather than equipment. A good middle ground: logo on the practical items, such as the rucksack and thermos, and plain garments without.
We handle the logo ourselves at Bedriftssenteret in Kvaløyvegen 329. We use transfer printing or embroidery: embroidery works best on denser materials such as fleece, piqué and shirts, while thin technical garments usually look best with print. We advise on garments, placement and size. Logo files are stored on your company account, so subsequent orders are quicker. The price depends on the method, quantity and logo size. For embroidery, a digitising fee is added the first time.
Read more about branded workwear and corporate gifts with a logo.
Christmas gifts for employees: order in good time
The Christmas gift is the most common corporate gift, and it counts towards the annual limit of 5,000 kroner together with everything else the employee has received during the year.
What makes a good Christmas gift for employees depends on who they are. But in Northern Norway in December it is hard to go wrong with something that keeps you warm: wool, a good beanie or mittens. See the table above for ideas across all price ranges.
Christmas gifts are the big occasion — and the one everyone orders too late. Order well ahead of Christmas and get in touch with us for deadlines. This takes time:
- Gifts with a logo: printing or embroidery must be done before delivery, and the first time we also create a digitising file.
- Larger quantities: the gifts are then made to order, and delivery times depend on the supplier's stock.
- Gifts sent to each employee: delivery time with Bring is 2–6 working days throughout Norway.
- Gift cards: ordered by e-mail or phone and collected in store.
The earlier you order, the greater the choice of models, colours and sizes — and you avoid the last-minute rush.
And beyond Christmas: summer gifts, anniversaries, milestone birthdays and tokens of appreciation when someone has gone the extra mile. Several small, well-chosen gifts throughout the year do more for wellbeing than one large one in December.
How companies order: invoicing, delivery and staff discount
We put together gift bundles within the budget you choose, arrange logos where required, and deliver in bulk to the company or send with Bring directly to employees' homes.
Payment by invoice. With a company account you pay by invoice with a 14 or 30-day term, and each order can be marked with a project number or cost centre. Company customers also receive a standing corporate discount across the entire range. Open a company account or read more about a corporate agreement.
A dedicated gift shop for employees. With a dedicated range in the online shop, each employee can choose their own model and size from the selection you have decided on. That way you do not have to guess sizes.
Staff discount after Christmas too. With a corporate agreement, employees can use the company discount when shopping for personal items. There is no cost to the company. The person who is admin for the company will find the sign-up link under My Page → Company.
Browse the selection on our corporate gifts page, or request a specific suggestion within your budget — or call us on 77 68 64 85.
Sources
- Lovdata – Skattebetalingsforskriften § 5-15-1 Gaver i arbeidsforhold — the tax-free threshold amounts
- Skatteetaten – Skatte-ABC: Gaver mv. — Christmas gifts and gift cards
- Skatteetaten – Gaver og reiser betalt av arbeidsgiver — the 5 000 kr limit and cash gifts
- Skatteetaten – Gaver til ansatte (fradrag) — the company's tax deduction
- Lovdata – Skatteloven § 5-3 — valuation at market value
Last checked 19.10.2026.
