Georgia, the country in the Caucasus, not the U.S. state, has no tax-free allowance for employee gifts, and its Estonian-style corporate tax system means the client-gift question isn't a simple "is this deductible" either. Rather than lead with a specific tax-free number, this list focuses on well-made branded merchandise that works for a Georgian team regardless of exactly how the tax lands for your company. Below are 20 ideas priced in Georgian lari (₾), with materials, branding options, and minimum order quantities for each.
1. Hoodie – The Rex: the flagship piece
A heavyweight 280 gsm organic cotton hoodie that employees actually wear, and one of the most popular gifting items in the catalogue.
- Material: 90% organic cotton, 10% polyester.
- Branding: embroidery, print, or patches.
- Order: MOQ 100 · from ₾116/unit.
2. T-shirt – The Axel: the year-round basic
A well-cut cotton tee that works as a standalone gift or a companion piece to a bigger item, and stays in rotation all year round.
- Material: 100% combed cotton.
- Branding: print or embroidery.
- Order: MOQ 100 · from ₾54/unit.
3. Sports Socks: the safe favourite
Sunday's most-ordered item: a small, unexpected gift that works for a whole team at once and always lands well.
- Material: 80% cotton, 17% polyamide, 3% elastane.
- Branding: knitted-in logo zones.
- Order: MOQ 100 · from ₾12/unit.
4. Baseball Cap: the everyday accessory
A reliable pick for outdoor events and company outings; an embroidered logo tends to look more premium than the price tag suggests.
- Material: 100% cotton.
- Branding: embroidery.
- Order: MOQ 100 · from ₾24/unit.
5. Knitted Scarf: a seasonal favourite
A high perceived-value winter gift, with woven branding that feels a step above a printed logo.
- Material: 80% viscose, 20% polyester.
- Branding: woven label.
- Order: MOQ 100 · from ₾22/unit.
6. Premium Tote Bag: an everyday carry
A sturdy tote gets carried outside the office, on the commute, at the market, making it one of the more visible branding opportunities on this list relative to its price.
- Material: 270gsm cotton.
- Branding: print or custom straps.
- Order: MOQ 100 · from ₾19/unit.
7. Canvas Travel Pouch: small-batch friendly
With a minimum order of just 25 units, this pouch is a good option for smaller teams or a single department's gift run.
- Material: durable cotton canvas with a zip closure.
- Branding: printed logo on the front.
- Order: MOQ 25 · from ₾24/unit.
8. Leather Luggage Tag: a travel-ready detail
A small, well-made accessory that frequent travellers will actually clip onto a bag, with a debossed logo that feels understated rather than promotional.
- Material: genuine or vegan leather with a metal buckle strap.
- Branding: debossed or foil-stamped logo.
- Order: MOQ 100 · from ₾22/unit.
9. RollTop Backpack: the everyday bag
A water-resistant backpack with a laptop compartment that quickly becomes someone's everyday bag: a natural pick for a bigger single gift, such as a milestone anniversary.
- Material: GRS-certified recycled PU, water-resistant.
- Branding: print or embroidery.
- Order: MOQ 25 · from ₾71/unit.
10. A5 Notebook: for the note-takers
A well-made notebook still gets used in most offices, whether for meeting notes or as a desk accessory.
- Material: FSC-certified paper, PU cover.
- Branding: debossed or printed logo on the cover.
- Order: MOQ 100 · from ₾13/unit.
11. A5 Premium Notebook: a step up in finish
For a slightly more premium desk gift, this notebook upgrades the cover finish while keeping the same practical A5 format.
- Material: premium PU cover with quality paper stock.
- Branding: debossed logo on the cover.
- Order: MOQ 50 · from ₾20/unit.
12. Bamboo Pen: a natural everyday option
A warmer-looking alternative to a plastic pen, with a laser-engraved logo that ages well rather than wearing off. A simple, low-cost add-on to a bigger gift.
- Material: natural bamboo barrel with metal trim.
- Branding: laser-engraved logo.
- Order: MOQ 100 · from ₾8/unit.
13. Espresso Mug: for the coffee break
A good espresso mug earns daily use at the office coffee machine, putting a logo somewhere people look at multiple times a day.
- Material: glazed ceramic, dishwasher and microwave safe.
- Branding: printed or laser-etched logo.
- Order: MOQ 108 · from ₾25/unit.
14. Americano Mug: budget-friendly and classic
One of the most affordable options on this list: a classic Americano mug is a safe, familiar gift that still gets a logo in front of someone every morning.
- Material: glazed ceramic in a classic Americano shape.
- Branding: printed or laser-etched logo.
- Order: MOQ 108 · from ₾12/unit.
15. Recycled Steel Bottle: a sustainable staple
A double-walled bottle made from recycled steel is genuinely useful and lets the company make a sustainability point at the same time.
- Material: recycled stainless steel.
- Branding: laser engraving or print.
- Order: MOQ 50 · from ₾32/unit.
16. Stainless Steel Bottle: hydration, branded
A classic stainless bottle is a safe pick for something that will actually get reused at the gym or on the commute.
- Material: stainless steel with a leak-proof lid.
- Branding: laser engraving or printed logo.
- Order: MOQ 50 · from ₾27/unit.
17. Bamboo Tea Bottle: the natural choice
A bamboo exterior over a durable stainless steel interior gives a warmer look than an all-metal bottle, and works well as a mid-range gift.
- Material: stainless steel, bamboo.
- Branding: laser engraving or print.
- Order: MOQ 50 · from ₾54/unit.
18. Wireless Mini Speaker: a step up in tech
For teams that want a bit more "wow" factor, a compact wireless speaker is one of the more premium items here.
- Material: compact housing with Bluetooth connectivity.
- Branding: printed or debossed logo on the housing.
- Order: MOQ 50 · from ₾29/unit.
19. Wireless Powerbank: useful everyday tech
A magnetic wireless powerbank in recycled ABS plastic is genuinely useful for any commute or business trip.
- Material: recycled ABS plastic.
- Branding: pad print or digital print.
- Order: MOQ 50 · from ₾53/unit.
20. Noise-Cancelling Headphones: the premium pick
A genuine step up in perceived value and one of the priciest items on this list, so it's best reserved for a milestone gift rather than combined with others.
- Material: recycled ABS, ANC + ENC, foldable.
- Branding: digital print or doming.
- Order: MOQ 50 · from ₾71/unit.
View Noise-Cancelling Headphones →
This guide is part of our complete country-by-country series. See Employee Gift Tax Rules by Country: The Complete 2026 Guide for all countries.
Understanding the rules behind these picks
This list is a merchandise shortlist, not tax guidance. Georgia, the country in the Caucasus, not the U.S. state, has no tax-free allowance for employee gifts at all: cash or non-cash, gifts are taxed as ordinary employment income at the flat 20% personal income tax rate. Client gifts sit under a different, more unusual mechanic: since 2017 Georgia has run an Estonian-style corporate tax model where retained profit is taxed at 0% and the 15% rate only applies on distribution, so the real question for a client gift is whether it stays inside the 1% representation-expense cap or gets reclassified as a taxable deemed distribution. For the full breakdown, including how VAT applies to gifts, see our companion guide: Employee Gift Tax Rules in Georgia (the Country): The Estonian Model Explained.
Ready to put together a gifting programme for your Georgian team? Talk to Sunday about sourcing, branding, and shipping any of the items above, from a single small batch to a company-wide rollout.
