Under Belgium's year-end gift exemption, employers can give employees a Saint Nicholas, Christmas, or New Year gift worth up to €40 tax and RSZ-free, plus another €40 per dependent child, without it counting as taxable salary. That makes €40 a useful ceiling to shop against. The twenty picks below are all comfortably within it, so you can say thank you at year-end without opening a tax headache.
What makes a good year-end gift under €40?
Not every branded item is a good fit for a tax-free year-end gift. The best ones tend to share a few traits:
- Priced comfortably under €40, so there's no risk of tipping over the exemption threshold.
- 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. Round Stickers — a playful, low-cost add-on
A sheet of full-colour stickers is a fun, near-free extra to slip into a bigger gift bundle or a Saint Nicholas card.
- Material: durable vinyl with a glossy or matte finish.
- Branding: full-colour custom die-cut shapes.
- Order: MOQ 300 · from €0.85/unit.
2. Recycled PET Pen — the everyday essential
A low-cost, sustainable pen that works as a standalone token or a small add-on to a bigger gift.
- Material: recycled PET plastic body.
- Branding: pad print or laser engraving.
- Order: MOQ 300 · from €1.33/unit.
3. Recycled Frisbee — a fun pick for a summer team day
Light, playful and genuinely useful at a company outing, this frisbee is an easy way to add fun to a gift bundle.
- Material: recycled plastic.
- Branding: full-colour print.
- Order: MOQ 50 · from €1.83/unit.
4. 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 €2.66/unit.
5. Panareya Sunglasses — summer-ready and genuinely useful
A fun seasonal pick for summer events, team days out, or festival-season gifting.
- Material: lightweight polycarbonate frame with UV400 lenses.
- Branding: printed logo on the temple.
- Order: MOQ 250 · from €3.60/unit.
6. 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 €4.00/unit.
7. 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 €4.04/unit.
8. A5 Notebook — FSC-certified paper
An A5 hardcover with elastic closure and ribbon marker: practical, with a traceable material story behind it.
- Material: FSC-certified paper, PU cover.
- Branding: debossing or print on the cover.
- Order: MOQ 100 · from €4.58/unit.
9. Magnetic Phone Holder — a genuinely handy desk or car accessory
A small tech accessory that solves a real everyday annoyance, which is exactly what makes it get used.
- Material: recycled ABS plastic with a magnetic mount.
- Branding: printed logo on the base.
- Order: MOQ 100 · from €5.30/unit.
10. Premium Tote Bag — the lightweight carry
A heavyweight cotton tote with a premium feel, everyday enough that it actually gets used long after December.
- Material: 270gsm cotton.
- Branding: print or custom straps.
- Order: MOQ 100 · from €6.44/unit.
11. Recycled Modular Charging Cable — solves the one thing every desk drawer is missing
A single cable that covers USB-C, Lightning, and micro-USB means it's the rare gift that suits absolutely everyone.
- Material: recycled plastic housing with interchangeable tips.
- Branding: printed logo on the cable body.
- Order: MOQ 100 · from €6.53/unit.
View Recycled Modular Charging Cable →
12. 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 €6.97/unit.
13. Leather Luggage Tag — a small, premium-feeling detail
A neat, practical gift for a team that travels, and a nice way to add a personal-feeling touch for not much cost.
- Material: genuine or vegan leather.
- Branding: debossed logo or initials.
- Order: MOQ 100 · from €7.64/unit.
14. 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 a Saint Nicholas or Christmas thank-you.
- Material: 80% viscose, 20% polyester.
- Branding: woven label.
- Order: MOQ 100 · from €7.66/unit.
15. Canvas Travel Pouch — the low-MOQ pick
A neat little pouch for cables, toiletries, or odds and ends, with a minimum order quantity low enough for smaller teams.
- Material: heavyweight cotton canvas.
- Branding: print or embroidered patch.
- Order: MOQ 25 · from €8.30/unit.
16. 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.
- Branding: embroidery.
- Order: MOQ 100 · from €8.34/unit.
17. Espresso Mug — for the morning coffee
A compact espresso-sized mug: a small everyday object that sits on the desk long after New Year.
- Material: ceramic.
- Branding: print.
- Order: MOQ 108 · from €8.44/unit.
18. 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 €9.57/unit.
19. 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 home for the holidays.
- Material: ABS housing with a fabric-wrapped speaker grille.
- Branding: printed or engraved logo on the base.
- Order: MOQ 50 · from €10.34/unit.
20. Recycled Steel Bottle — everyday hydration
Vacuum insulation in recycled stainless steel: a gift that gets used and seen every day, and still leaves headroom under €40.
- Material: recycled stainless steel.
- Branding: laser engraving or print.
- Order: MOQ 50 · from €11.00/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 €40 year-end gift exemption in Belgium, which also covers the separate €50 personal-occasion rule and how client gifts are treated differently.
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 year-end gifting programme that stays comfortably within the €40 exemption.
