NOK 5 000 – an opportunity worth knowing about
In 2026, employers in Norway can give employees gifts with a total value of up to NOK 5 000 per calendar year tax-free, provided the conditions are met. It can be one larger gift or several smaller ones through the year – for example a Christmas gift of NOK 2 500, a summer gift of NOK 1 000 and an extra token of appreciation of NOK 1 500.
The limit applies per employee, and the gift value is calculated including VAT. Gifts within the rules are normally tax-deductible for the employer and free of employer's national insurance contributions. Amounts above the limit are normally taxable.
What can be given?
There are many options: clothing and leisure products, bags and travel gear, sports and activity products, or practical quality products for home and leisure. Gift cards can also be used, as long as they cannot be exchanged for cash. Cash gifts are not covered by the tax exemption.
A good gift doesn't have to go to everyone
There is no longer a general requirement that all employees receive the same gift. Companies can also give individual gifts, for example on a special occasion or as thanks for extra effort, within the applicable rules.
Some occasions have their own limits
For certain anniversaries and milestones, gifts of up to NOK 4 000 can be given tax-free under separate conditions – including marriage, 50th birthdays and later round birthdays, retirement or leaving after at least ten years of service, and the company's 25th anniversary and later 25-year intervals.
After at least 20 years of employment, a gift of up to NOK 8 000 can be given, and thereafter at intervals of at least ten years. These schemes can come in addition to the ordinary gift limit.
What about gifts for clients and partners?
Different rules apply here. As a general rule, gifts to clients and business contacts are not tax-deductible. There are some exceptions, including inexpensive tokens of appreciation and promotional items that meet specific requirements. The recipient's tax liability must be assessed separately. The general NOK 5 000 rule for employees does not automatically apply to client gifts.
Strong brands. Gifts with lasting value.
At TeamPlay, we believe quality makes a difference. We build our range around strong brands and attractive products that combine function, design and lasting value. Our ambition is to make it easier for companies to choose gifts employees actually want – and that are used long after the wrapping paper is gone. It's not about giving the most. It's about giving something that means something.
Plan this year's corporate gifts with TeamPlay
Whether you're planning Christmas gifts, summer gifts, anniversary gifts or an extra thank-you for your staff, TeamPlay helps you find the right solutions. We combine strong brands, quality products and personal advice.