Tax rules for corporate gifts

Are you or your company going to buy gifts for your employees, but are unsure of the tax rules? Basically, gifts to employees are taxable, but there are exceptions such as anniversaries and attention gifts. This means that, amoung other things, christmas gifts, summer gifts and easter gifts are tax-free in addition to wedding gifts, employees who retire and internal anniversaries.

We have gathered information for you below, do you have any questions?  Feel free to contact us.




   No occasion

   A corporate gift given to employees in the company, such as a summer or

   christmas gift

  NOK 5 000 per year

   Employee retiring

   Company gift for an employee who retires

   NOK 4 000

  Employee quitting

    If an employee resigns, the above pension rule does not apply

    The person must have worked in at least 10 companies

   NOK 4 000 

  Employee who marries

    Corporate gifts for an employee who is getting married

   NOK 4 000 

  Employee who turns 50, 60, 60, 70 or 80 years old

    Company gift for an employee who has an anniversary from the age of 50

   NOK 4 000 

  The business has lasted for 25/50/75 years

    Anniversary gift

   NOK 4 000

  20, 40, 50 or 60 years of service in the company

    General gift of NOK 8 000. A gold watch can have a value of NOK 12 000

   NOK 8 000/NOK 12 000