Under Inland Revenue's unclassified benefits rules, New Zealand employers can gift an employee up to NZD $300 per FBT quarter (and $22,500 across the business per year) without triggering fringe benefit tax. That makes $300 a useful ceiling to shop against. The twenty picks below are all comfortably within it, so you can say thank you, mark a birthday, or celebrate Christmas without opening a tax headache.
What makes a good FBT-exempt gift?
Not every branded item is a good fit for a tax-free gift. The best ones tend to share a few traits:
- Priced comfortably under $300, so there's no risk of tipping over the quarterly exemption.
- Genuinely useful or enjoyable, something employees will actually use rather than shelve.
- Branded subtly, so it reads as a thoughtful gift rather than a walking billboard.
- Available with sensible minimum order quantities, so it works whether you're gifting a team of five or five hundred.
1. Sports Socks — the stocking-filler everyone actually wears
Low-cost, high-appeal and impossible to get wrong, socks are the gift that quietly becomes a wardrobe favourite.
- Material: combed cotton blend with elastane for stretch.
- Branding: woven or printed logo across the ankle or sole.
- Order: MOQ 100 · from 8 NZD/unit.
2. Bamboo Pen — an eco-friendly everyday essential
A pen sits on every desk, so a sustainable version is a small, tasteful way to reinforce your brand's values.
- Material: sustainably sourced bamboo body with metal trim.
- Branding: laser-engraved logo along the barrel.
- Order: MOQ 100 · from 5 NZD/unit.
3. Americano Mug — the classic that never goes out of style
Every office runs on coffee, and a branded mug is a dependable, well-loved gift that gets used daily.
- Material: durable ceramic, dishwasher and microwave safe.
- Branding: full-colour print or engraving.
- Order: MOQ 108 · from 8 NZD/unit.
4. A5 Notebook — FSC-certified paper for the list-keepers
An A5 hardcover with elastic closure and ribbon marker, practical with a traceable material story.
- Material: FSC-certified paper, PU cover.
- Branding: debossing or print on the cover.
- Order: MOQ 100 · from 9 NZD/unit.
5. Premium Tote Bag — practical enough for the commute, the gym or the school run
A sturdy cotton tote earns daily use well beyond the office, quietly carrying your brand along with it.
- Material: 270gsm cotton canvas.
- Branding: screen-printed logo or custom straps.
- Order: MOQ 100 · from 13 NZD/unit.
6. Baseball Cap — an easy win for the whole team
A well-made cap is one of the most reliably popular branded items, and it works for almost any team.
- Material: 100% cotton twill with an adjustable strap.
- Branding: embroidered logo on the front panel.
- Order: MOQ 100 · from 16 NZD/unit.
7. Knitted Scarf — a cosy pick for the colder months
A soft knitted scarf feels like a proper gift rather than a promotional item, ideal for winter birthdays or year-end thank-yous.
- Material: 80% viscose, 20% polyester.
- Branding: woven label.
- Order: MOQ 100 · from 15 NZD/unit.
8. Stainless Steel Bottle — keeps drinks cold, desks tidy and plastic out of landfill
A well-insulated bottle is a gift employees will actually reach for every single day, at their desk or the gym.
- Material: double-wall insulated stainless steel.
- Branding: laser engraving or full-colour wrap print.
- Order: MOQ 50 · from 19 NZD/unit.
9. Recycled Steel Bottle — everyday hydration with a lower footprint
Vacuum insulation in recycled stainless steel, a gift that gets used and seen every day around the office.
- Material: recycled stainless steel.
- Branding: laser engraving or print.
- Order: MOQ 50 · from 21 NZD/unit.
10. Leather Luggage Tag — a small upgrade for anyone who travels for work
A genuinely useful, understated gift for frequent flyers, and a nice touch ahead of the Christmas travel season.
- Material: genuine leather with a metal buckle.
- Branding: debossed or foil-stamped logo.
- Order: MOQ 100 · from 15 NZD/unit.
11. A5 Premium Notebook — for the employee who lives by their to-do list
A genuinely nice notebook signals more thought than a throwaway freebie, and it earns its keep in every meeting.
- Material: PU cover with FSC-certified paper inside.
- Branding: debossed or foil-stamped logo on the front cover.
- Order: MOQ 50 · from 14 NZD/unit.
12. Canvas Travel Pouch — a smart way to organise cables, chargers or toiletries
Simple, tactile and practical, a canvas pouch is an understated gift that still feels considered.
- Material: heavyweight canvas with a zip closure.
- Branding: debossed or printed logo.
- Order: MOQ 25 · from 16 NZD/unit.
13. Espresso Mug — for the morning coffee
A compact espresso-sized mug, a small everyday object that sits on the desk long after the holidays end.
- Material: ceramic.
- Branding: print.
- Order: MOQ 108 · from 16 NZD/unit.
14. Wireless Mini Speaker — a genuinely fun gift that gets used at home, not just the office
A compact Bluetooth speaker is the kind of gift that gets a genuine thank you, useful, a bit fun, and easy to carry.
- Material: ABS housing with a fabric-wrapped speaker grille.
- Branding: printed or engraved logo on the base.
- Order: MOQ 50 · from 20 NZD/unit.
15. T-shirt – The Axel — a wardrobe staple that doubles as team spirit
A well-cut, soft-cotton tee is a gift people genuinely wear on the weekend, not just at company events.
- Material: 100% combed cotton, pre-shrunk.
- Branding: screen-printed or embroidered chest logo.
- Order: MOQ 100 · from 36 NZD/unit.
16. Bamboo Tea Bottle — the natural choice
A bamboo exterior over a durable stainless steel interior, a warmer-looking alternative to an all-metal bottle.
- Material: stainless steel, bamboo.
- Branding: laser engraving or print.
- Order: MOQ 50 · from 36 NZD/unit.
17. Wireless Powerbank — useful everyday tech
A magnetic wireless powerbank in recycled ABS plastic, genuinely useful for any commute or business trip.
- Material: recycled ABS plastic.
- Branding: pad print or digital print.
- Order: MOQ 50 · from 36 NZD/unit.
18. RollTop Backpack — the everyday bag
A water-resistant backpack with a laptop compartment that quickly becomes someone's everyday bag, still well inside the $300 exemption.
- Material: GRS-certified recycled PU, water-resistant.
- Branding: print or embroidery.
- Order: MOQ 25 · from 48 NZD/unit.
19. Noise-Cancelling Headphones — the premium pick
A higher-end gift that still leaves plenty of headroom under the $300 quarterly limit, and makes a real difference to a busy workday.
- Material: recycled ABS, ANC + ENC, foldable.
- Branding: digital print or doming.
- Order: MOQ 50 · from 48 NZD/unit.
View Noise-Cancelling Headphones →
20. Hoodie – The Rex — the flagship, step-up gift
A heavyweight organic cotton hoodie employees actually wear, and one of the most popular gifting items in the catalogue, comfortably within the $300 limit on its own.
- Material: 90% organic cotton, 10% polyester.
- Branding: embroidery, print, or patches.
- Order: MOQ 100 · from 78 NZD/unit.
This guide is part of our complete country-by-country series. See Employee Gift Tax Rules by Country: The Complete 2026 Guide for all 43 countries.
Know the rules before you shop
Want to understand the tax rules first? Read our article on the $300 FBT de minimis exemption.
Building a full corporate gifting program rather than a single order? See how Sunday's corporate gifting solution works for teams like yours.
Ready to put a shortlist together for your team? Browse the full Sunday catalogue to compare pricing, MOQs and branding options, or get in touch and we'll help you build a gifting programme that stays comfortably within the FBT de minimis exemption all year round. Sunday also supports enterprise-scale rollouts across multiple countries — see the full Sunday platform for details.
