Key facts for New Zealand
Christmas is the main corporate gifting occasion and marks the start of the summer break.
How companies in New Zealand give year-end gifts
New Zealand companies send Christmas gifts in the first half of December; the summer holidays follow, and many businesses close from Christmas until mid-January. Gifts tend to be modest and practical: hampers with local or high-quality food, wine, branded items and small thank-you gifts for clients and suppliers. Staff gifts are often handed out at the end-of-year function. Fringe benefit tax applies to many employee gifts, so employers watch the de minimis thresholds. Corporate culture is informal but values sincerity, so a short personal message in English, and occasionally Māori greetings such as 'Meri Kirihimete', is appreciated. Public-sector bodies have clear gift and hospitality policies. Biosecurity checks on imported food and packaging are strict, and summer temperatures affect chocolate in transit.
Gift occasions in New Zealand
Christmas
Main occasion for staff and client gifts; many businesses close until mid-January.
Matariki
Māori New Year; some organizations use it as a mid-year occasion.
Good practice
- Deliver by mid-December.
- Keep staff gifts within FBT de minimis limits if avoiding FBT is a goal.
- Declare food and avoid plant-based packaging materials.
- Plan for summer heat when sending chocolate.
Avoid
- Avoid lavish gifts; modest, thoughtful gifts fit local business culture.
- Do not send gifts to public servants without checking their agency's policy.
Design and wording
Christmas wording is common and accepted; 'Season's Greetings' suits diverse teams.
Gift policies
Bribery of officials is an offense under the Crimes Act 1961, including bribery of foreign public officials.
Tax rules on business gifts
| Clients and partners | — |
|---|---|
| Employees | Gifts and vouchers to employees are exempt from FBT up to NZ$300 per employee per quarter (NZ$1,200 per year for annual filers), within an employer-wide cap of NZ$22,500 per year; exceeding either threshold makes the full value taxable. |
General information, not tax advice. Check with your accountant. Sources: [1] [2]
Delivery to New Zealand
Imports clear New Zealand customs and MPI biosecurity; GST applies to imported goods. Commercially packaged chocolate and tea are generally accepted but must be declared. December is summer here, so chocolate needs fast transit and should not sit in hot depots; tea, plush, baubles and empty calendars travel more safely.
Planning dates for New Zealand
| Order personalized stock advent calendars by | 6 Nov 2026 |
|---|---|
| Order Christmas hampers by | 13 Nov 2026 |
| Fully custom calendars for 2027 — order between | 01.2027 – 08.2027 |
Indicative planning dates; exact dates are confirmed in your proposal.
Recommended formats for New Zealand
Tea & coffee calendars
A tea or coffee advent calendar with your logo is a measured, practical gift for clients and colleagues who prefer to avoid sweets.
Beauty calendars
A beauty advent calendar is a premium December gift.
Plush & merch calendars
A merchandise advent calendar distributes your branded items across 24 doors: socks, pins, stickers, small plush and treats, each carrying your logo.
Empty calendar boxes
For companies that already have the filling: custom printed advent calendar boxes in bulk, designed around your products and delivered flat or…
Christmas hampers
Corporate Christmas hampers with your logo on the box, ribbon or card, composed to your budget band and delivered to one office or to individual home…
Baubles with logo
Most promotional items are discarded within weeks.
Frequently asked questions
Are employee Christmas gifts taxed in New Zealand?
Gifts are exempt from FBT up to NZ$300 per employee per quarter, within an employer cap of NZ$22,500 per year. This is not tax advice.
Can we ship food gifts to New Zealand?
Commercially packaged chocolate and tea are generally accepted but must be declared to biosecurity.
When should gifts arrive in New Zealand?
By mid-December, before many businesses close for summer.