Norwegian Rules for Corporate Christmas Gifts: What You Need to Know
Every year, thousands of Norwegian companies give Christmas gifts to their employees — and many wonder: what is the upper limit for a tax-free gift? What happens if you give too much? Here is a practical overview of the rules that apply in 2026.
Tax-Free Gifts to Employees: Up to NOK 5,000 per Year
Under Norwegian tax rules (Skatteetaten), an employer can give tax-free gifts to employees worth up to NOK 5,000 per employee per calendar year. This applies to gifts in the form of goods and benefits in kind — physical items such as handcrafted pewter products like those from Royal Selangor.
Important: This limit applies only to physical gifts — not cash, gift cards redeemable for cash, or bonus payments.
What Happens If the Value Exceeds NOK 5,000?
- Gift worth NOK 4,000: Tax-free
- Gift worth NOK 5,000: Tax-free — exactly at the limit
- Gift worth NOK 7,000: The NOK 2,000 above the limit is taxable as salary
Most Norwegian companies stay within the NOK 5,000 limit, choosing gifts in the NOK 1,000–3,500 range per person.
Royal Selangor Pewter — Perfect Within the Limit
Weave Whisky Tumbler — NOK 999
A handcrafted pewter whisky glass — exclusive and well within the tax-free threshold.
Desk Tray — NOK 1,549
A pewter desk tray — elegant, practical and visible every day on the recipient's workspace.
Whisky Tumbler Set — NOK 3,199
A complete set of two whisky glasses in a luxury box — comfortably within the NOK 5,000 threshold and a gift that leaves a lasting impression.
Practical Tips for 2026
- Document all gifts — note recipient's name, value and date
- Stay under NOK 5,000 per person — avoids all reporting obligations
- Choose physical gifts — cash and cash-equivalent gift cards are never tax-free
- Engraving increases perceived value — without increasing taxable value beyond the product price
Questions about corporate gift rules? Contact Skatteetaten or your accountant. For product selection and volume orders: bedrift@dano.no.