Capital
Oslo
Currency
Norwegian krone
Languages
Norwegian
Population size
5.4M
Average Monthly Salary
€3400
EU
Not a Member
Region
Northern-Europe
Gift Giving Norms
High-quality items; modest approach
Major Corporate Gift Days
Christmas, Constitution Day
Customs Complexity
Low
VAT - Standard Rate
25%
Duty Free Threshold
€0
Ave Duty Rate
2%
1. Employee Merch vs. Gifts
Under Norwegian tax law, any benefits in kind provided to employees can be considered taxable unless they specifically qualify as work-related and meet established criteria. The Norwegian Tax Administration (Skatteetaten) evaluates whether an item counts as a personal benefit or a legitimate business tool.
1.1 Merchandise for Employees
Work-Related (Generally Non-Taxable)
Uniforms & Mandatory Equipment
If branded clothing or specific gear is essential for employees’ daily tasks—like safety equipment or an obligatory uniform—it typically remains tax-exempt as part of job requirements.
Branded Accessories
T-shirts, stationery, or other items bearing a noticeable company logo, provided uniformly to staff, may be viewed as part of corporate identity rather than personal perks, often exempt from extra tax.
Potentially Taxable Benefits
High-Value or Personal-Use Items
Luxury goods, electronics, or items not directly tied to work tasks can be treated as taxable salary. Employers would then account for related social costs or taxes in payroll.
Frequent Gifting
Providing multiple gifts per year may raise questions of disguised remuneration. Consult local tax professionals if you plan repeated merchandise distributions for employees.
1.2 Gifts for Non-Employees (Clients, Partners, Event Attendees)
Tax & Deductibility
Business gifts that serve promotional or relationship-building purposes are commonly tax-deductible, provided costs are documented and kept within reasonable bounds. Extravagant or frequent gifts without a commercial justification might trigger scrutiny from Skatteetaten.
Compliance & Anti-Bribery
Norway ranks highly for transparency, enforcing strong anti-corruption standards. Maintaining proper records of higher-value gifts—particularly in regulated sectors—helps avoid potential accusations of impropriety.
1.3 Marketing Merch
Items distributed at fairs or product launches (e.g., branded T-shirts, bags) generally qualify as marketing expenses, as long as you retain evidence of their promotional function (e.g., invoices, distribution lists).
2. Shipping, Customs & Duties
While not in the EU, Norway is part of the EEA and has a customs union arrangement under the European Free Trade Association (EFTA). Nevertheless, goods entering Norway from outside typically face Norwegian customs rules and processes.
2.1 Shipping
2.2 Importing
Import Duties & VAT
Goods from non-EEA sources will be subject to Norwegian customs duties where applicable, plus 25% Norwegian VAT (mva) on the total of (value + duties + shipping).
2.3 DDP vs. DAP
Delivered Duty Paid (DDP)
The sender covers import taxes, streamlining delivery to Norway.
Delivered At Place (DAP)
The recipient pays upon arrival, risking delays if unprepared or unaware.
2.4 With Monday Merch
We ship from a Dutch warehouse (in the EU). We can prepare the necessary EEA/EFTA documentation if your goods qualify, ensuring you remain tax compliant while minimising customs costs.
3. Cultural & Local Etiquette
3.1 Gifting customs
4. Sustainability & Local Regulations
4.1 Sustainability & Regulations
5. HR & Employee Relations Considerations
5.1 HR & Employee Relations
6. Summary and Key Takeaways
6.1 Summary & Takeaways
7. Frequently Asked Questions
7.1 Questions & Answers
Do employee uniforms get taxed?
Generally not, if essential for work; personal items might be taxed as wage benefits.
Are B2B gifts deductible?
Yes, if they serve a commercial/promotion goal and remain moderate in cost.
Cultural context?
Norwegians value practicality, minimalism, and eco-friendliness—avoid showy items.
