Tax Deduction for Corporate Gifts in Norway: Rules and Limits in 2026
Promotional gifts under NOK 324 qualify for full income tax deduction, gifts under NOK 100 incl. VAT qualify for VAT deduction, and employees can receive gifts worth up to NOK 5,000 tax-free. Here are the rules, limits and the smartest gifts within the deduction framework.
Giving away gifts in a business context? There is real money to save by doing it correctly. The difference between full deduction and zero deduction often comes down to one thing: does the gift have a logo or not? This article walks through the rules for promotional gifts, corporate gifts and employee gifts in Norway, with specific thresholds and examples.
Note: The deduction thresholds are updated annually by the Norwegian Tax Administration (Skatteetaten). The figures in this article apply to 2026. Check skatteetaten.no for current rates.
What is a promotional gift for tax purposes?
A promotional gift is a gift that meets three criteria: it carries the company logo, it is distributed to a large number of recipients, and its purpose is marketing. This is not a personal gift to a single client, but gifts spread widely to increase brand visibility.
Typical examples include pens, notebooks, stickers, thermal mugs and USB chargers branded with the company logo. The gift should have a low unit value and be intended as advertising, not as a personal favour. Without a logo, the gift is classified as representation, and entirely different (and stricter) rules apply.
The NOK 324 threshold: deduction rules for promotional gifts
The core of the regulation is straightforward: promotional gifts under NOK 324 ex. VAT per recipient qualify for full income tax deduction. However, the VAT deduction has its own, lower threshold.
| Gift value (ex. VAT) | Income tax deduction | VAT deduction | Example |
|---|---|---|---|
| Under NOK 100 (incl. VAT) | Yes, full deduction | Yes, full deduction | Branded pen at NOK 59 |
| NOK 100-324 (ex. VAT) | Yes, full deduction | No VAT deduction | Thermal mug with logo at NOK 199 |
| Over NOK 324 (ex. VAT) | No deduction | No VAT deduction | Branded jacket at NOK 599 |
Notice that income tax deduction and VAT deduction have different thresholds. You can receive an income tax deduction without getting a VAT deduction. Above NOK 324, both disappear.
Tax-free gifts to employees: the NOK 5,000 rule
Employers can give employees gifts worth up to NOK 5,000 per year without triggering tax for the employee. The amount applies to the total of all gifts throughout the year, not per occasion.
Key conditions:
- The gift must be in kind (not cash or gift cards redeemable for money)
- Gift cards that can only be used to purchase goods or services are permitted
- If the total value exceeds NOK 5,000, the entire excess amount is taxable
Common occasions for tax-free gifts include Christmas, birthdays (milestone years), marriage, retirement and long service. The Christmas hamper, the branded hoodie and the gift basket for a colleague getting married all count towards the same NOK 5,000 limit.
Anniversary gifts and special occasions
Anniversary gifts have separate rules that come on top of the general NOK 5,000 threshold. When a company celebrates its 25th anniversary (or every 25th year after that), employees can receive a gift worth up to NOK 4,000 tax-free, without it being deducted from the regular gift quota.
The same applies to employees reaching milestone birthdays (30, 40, 50, 60) or marking 20, 25 or 40 years of service. These gifts are in addition to the NOK 5,000 allowance.
VAT rules for gifts and promotional items
The VAT rules are where many businesses make mistakes. The threshold for VAT deduction is considerably lower than the threshold for income tax deduction.
| Situation | VAT deduction? | Threshold |
|---|---|---|
| Promotional gift with logo under NOK 100 incl. VAT | Yes | NOK 100 incl. VAT |
| Promotional gift with logo NOK 100-324 ex. VAT | No | Income tax deduction only |
| Gift without logo | No | Regardless of amount |
| Gift to employees | No | Regardless of amount |
In short: only promotional gifts costing under NOK 100 incl. VAT per piece and carrying the company logo qualify for VAT deduction. Everything else gives zero VAT deduction, even if you may receive an income tax deduction.
Representation gifts vs promotional gifts: a critical distinction
Many businesses confuse these two categories, but the tax implications are significant. Here is a quick comparison.
| Characteristic | Promotional gift | Representation gift |
|---|---|---|
| Logo | Yes, clearly visible | No, rarely |
| Recipients | Many (broadly distributed) | Individuals |
| Purpose | Marketing | Relationship building |
| Deduction limit | NOK 324 ex. VAT | Very limited |
| VAT deduction | Under NOK 100 incl. VAT | No |
| Documentation | Invoice + purpose | Invoice + recipient list |
A bottle of wine for an important client without a logo is representation. A thermal mug with your company logo for 50 clients is a promotional gift. Choose the promotional gift when you want the deduction.
How to document for your accounts
Proper documentation is essential to actually claim the deduction. The Tax Administration can request documentation during audits, and you need to have everything in order.
- Keep the invoice with itemised price per unit (including printing/branding)
- Document the purpose (e.g. "promotional gifts for trade show visitors at Nor-Shipping 2026")
- Maintain a recipient list for representation gifts above negligible value
- Use the correct account in your bookkeeping: promotional gifts are posted as advertising costs (account 7320), not as representation
- Keep a sample or photo of the gift with the logo visible
Smart gifts within the deduction limits
Here are specific products that qualify for full deduction, organised by the two key thresholds.
Under NOK 100 incl. VAT (full income tax and VAT deduction):
- Logo stickers (from NOK 3/piece at 500+ units)
- Branded pens (from NOK 15/piece)
- Reflectors with logo (from NOK 12/piece)
- Branded keyrings (from NOK 25/piece)
- Cotton tote bags with logo (from NOK 35/piece)
See our guide on the best giveaways under 100 NOK for more ideas in this price range.
Under NOK 324 ex. VAT (full income tax deduction, no VAT deduction):
- Thermal mugs with engraving (from NOK 129/piece)
- Notebooks with embossed logo (from NOK 149/piece)
- USB chargers with print (from NOK 179/piece)
- T-shirts with print (from NOK 99/piece)
- Steel water bottles with logo (from NOK 169/piece)
For more ideas, check our overview of branded promotional products.
How to order promotional gifts from Show Off
- Choose product and quantity from our promotional products catalogue or get in touch for advice
- Send us your logo file (preferably vector format: AI, EPS or SVG)
- Approve the proof where we show how the logo looks on the product
- We produce and deliver to your chosen address anywhere in Norway
- Receive an invoice with itemised unit pricing for easy bookkeeping
Standard delivery time is 2-3 weeks. Larger campaign orders should be placed at least 4 weeks in advance. Read more about corporate Christmas gifts if you are planning seasonal orders, or see our guide on anniversary gifts for employees.
Contact us for a no-obligation quote.
Frequently asked questions
What is the tax deduction limit for promotional gifts in Norway in 2026?
The limit is NOK 324 ex. VAT per recipient. The gift must bear the company logo and be distributed for marketing purposes to customers, partners or potential clients. Gifts above this limit qualify for neither income tax nor VAT deduction.
When do I get VAT deduction on gifts?
You get VAT deduction only on promotional gifts costing under NOK 100 incl. VAT per piece and carrying the company logo. Above this threshold, no VAT deduction applies, even if you may receive an income tax deduction (up to NOK 324 ex. VAT).
How much can employees receive tax-free in gifts?
Employees can receive gifts worth up to NOK 5,000 per year tax-free. The amount applies to the total of all gifts throughout the year. The gift must be in kind, not cash.
What is the difference between a promotional gift and a representation gift?
Promotional gifts carry the company logo, are given to many recipients and are deductible under NOK 324. Representation gifts are personal gifts without logo to individuals and have stricter deduction rules.
Must promotional gifts have a logo to qualify for deduction?
Yes. Without a logo, the gift does not qualify as a promotional gift and is treated as representation or a personal gift. The logo must be clearly visible on the product.