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 Swag 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 Swag 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 swag 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 the IRS.
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 Swag
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
Possible Tariff Preferences
If swag is of EU or EEA origin, reduced or zero duties may apply under EEA arrangements. However, items still require Norwegian VAT if crossing the border.
Paperwork
A commercial invoice, correct HS codes, and accurate product descriptions are essential. Where applicable, a movement certificate (e.g., EUR.1 for EFTA-related trade) might secure preferential terms.
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 minimizing customs costs.
3. Cultural & Local Etiquette
3.1 Swag customs
Emphasis on Practicality & Equality
Norwegian society values useful, understated gifts, respecting the principle of fairness and modesty. Overly extravagant or lavish presents may be uncomfortable for recipients.
Gift-Giving Occasions
Christmas (Jul) is a common time for corporate gifting, though some companies also provide items at product launches or major trade events.
Environmental Awareness
Sustainability is a significant part of Norwegian culture; opting for eco-friendly packaging and product materials often impresses recipients.
4. Sustainability & Local Regulations
4.1 Sustainability & Regulations
High Eco-Standards
Norway is known for its strong environmental policies (in line with EEA/EFTA rules). Using recyclable or biodegradable packaging resonates well in a market sensitive to green practices.
Product Labeling
Goods like electronics or toys usually require CE marking. Instructions might need to be provided in Norwegian if widely distributed to consumers.
5. HR & Employee Relations Considerations
5.1 HR & Employee Relations
Remote Employees
Securing explicit consent for shipping to home addresses is advisable, mimicking GDPR best practices.
Onboarding & Retention
Providing welcome kits (with branded T-shirts, coffee mugs) generally remains non-taxable, if modestly priced and aligned with corporate identity or job function.
6. Summary and Key Takeaways
6.1 Summary & Takeaways
Employee Items vs. Taxable Benefits
Necessary work apparel/equipment is non-taxable. Personal or high-value goods may be taxed as wages.
B2B Gifting & Marketing
Reasonable gifts supporting promotional aims are deductible. Items distributed at events are typically marketing expenses with proper records.
Shipping & Customs
EEA/EFTA rules can reduce or remove customs duties if goods originate in the EEA.
Outside EEA: standard duties + 25% VAT.
Monday Merch Warehouse: we can handle Norway shipments from the Netherlands with relevant documentation.
Cultural Norms
Practical, modest gifts align well with Norwegian values. Christmas is a popular gifting season; eco-consciousness is highly regarded.
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 flashy items.
Sources
Skatteetaten (Norwegian Tax Administration) – Guidance on tax obligations, including employer-based benefits.
Toll (Norwegian Customs) – Info on import duties, thresholds, and EEA/EFTA procedures.
Business Portal Norway – Official resources for companies operating in Norway.
Disclaimer:
This article is for informational purposes only and does not constitute legal or tax advice. Always verify specific details with Norwegian authorities or consult a tax professional to stay fully tax compliant.
