December has a way of filling every gap. Between closing accounts, finishing projects and navigating the holiday rush, small but meaningful tasks like client gifting can easily be delayed or rushed, often slipping lower on the priority list.

A well-chosen Christmas gift is a chance to recognise the work you’ve done together, strengthen the relationship and create a positive touchpoint before things kick off again in January. When handled with a bit of thought, it can also deliver real ROI, helping your business stay front of mind as clients start mapping out the year ahead.

This guide walks through how to approach client gifting in a way that’s practical, thoughtful and manageable, whether you’re planning ahead or working to a tight end of year timeline.

The client gifting rules

Before budgets and gift ideas come into play, it’s worth getting the basics right. Client gifting comes with a few unwritten rules, and missing them can dilute the goodwill you’re trying to create. These simple checks help make sure your gift is received in the right spirit.

1. Start with the “can they accept it?” test

Many organisations, particularly those in government, finance or large corporate environments, have clear policies around gifts and hospitality. Limits, approvals and disclosure requirements are common. A quick sense check with your main contact, their EA or office manager can save you from the uncomfortable situation of a gift being declined or returned. Gift registers and value caps are widely used across New Zealand organisations.

Prospa Tip: If you’re unsure, choose something modest, shareable and office-appropriate.

2. Match the gift to how they work

A gift that reflects your client’s day-to-day reality will always land better than a one-size-fits-all hamper. An easy way to narrow your choice is to think about the kind of work they do and what would actually be useful in their day:

  • Professional services: premium coffee, desk upgrades, everyday essentials.
  • Trades, operators, hospitality: team treats, practical gear or a simple thank you card for a busy team.
  • Creative studios: design-forward objects, art books, well-made stationery.

3. Keep it culturally neutral

Not everyone marks Christmas in the same way. Using “end of year” or “thanks for a great year” messaging keeps the gesture inclusive while still feeling genuine and warm. It also shifts the focus to the working relationship and the year you’ve shared, rather than the holiday itself.

Budgeting and tax in NZ (the part people get wrong)

This is where many businesses either overspend or miss deductions. A clear budget and a basic understanding of Inland Revenue (IRD) rules help you stay in control of costs and avoid an awkward conversation with your accountant.

Reverse engineer your budget from your client list

Instead of picking a total and hoping it stretches, build the number from the ground up:

  • Step 1: Export your client list.
  • Step 2: Assign each client a tier.
  • Step 3: Set a max spend per tier.
  • Step 4: Multiply it out, then adjust tiers if the total is too high.

A simple tier guide:

  • Tier 1: VIPs (key revenue drivers and long-term partners): higher-touch, personalised gifts with a maximum spend of around $100-$150 per person.
  • Tier 2: Growth (clients with strong potential next year): thoughtful, mid-range gifts with a maximum spend of around $50-$80 per person.
  • Tier 3: Community (everyone else you want to recognise consistently): small but considered gestures with a maximum spend of around $15-$30 per person.

The 50% rule: when gifts count as entertainment

In New Zealand, many entertainment expenses are only 50% deductible where there is a private benefit. This commonly applies to food, drink and hospitality. IRD guidance also notes that gifts of food and drink can fall into this category and may only be partially deductible.

To ensure these are handled correctly at tax time:

  • Keep receipts, including digital copies.
  • Note who the gift was for and the business purpose.
  • Flag items that may be entertainment-related so your accountant can treat them correctly.

As a general rule, if the gift centres on personal enjoyment such as food, alcohol, event tickets or hospitality, assume 50% deductibility unless your accountant advises otherwise.

Low-budget client Christmas gift ideas that still feel premium

A small budget does not mean a forgettable gift. In fact, modest gifts often perform better when they feel specific, local and considered.

1. The “local roaster” upgrade

A bag of premium coffee is a practical daily luxury that clients genuinely appreciate. Coffee Supreme is a reliable go-to; their “Gift Bags” (approx. $18-$22) come pre-packaged in their iconic red branding and taste fantastic. It feels like a treat they would buy for themselves, rather than a “corporate” handout.

Prospa Tip: Add a note like “For the 3pm push in December”.

2. The client spotlight (free, high impact)

If you have a LinkedIn audience or a newsletter, do a genuine shout-out. Highlight a win, a milestone or what you admire about how they operate. For many small businesses, visibility is more valuable than stuff.

3. The “team treat” drop

Send a gift the whole team can enjoy. Shared treats build goodwill beyond the decision maker, reaching the people who keep the office running day to day. A box of premium pastries or donuts from Daily Bread in Auckland (from $40) or Sixes & Sevens in Wellington (from $35) creates an easy, crowd-pleasing moment that feels generous without being over the top.

Prospa Tip: To be fully inclusive, include vegan, sugar-free and low-calorie options where possible.

4. The better card

Skip bulk branded cards. Choose a quality blank card from a local New Zealand maker such as Father Rabbit (from $7.50) or Iko Iko (from $6.90), then add one specific line about a moment from the year. That small detail is often the difference between “nice” and genuinely memorable.

Premium gifts that feel Kiwi, useful and considered

For your top-tier clients, longevity matters. The best premium gifts are practical, well-made and quietly impressive.

1. The workspace hero

For a gift that stays top of mind all year, look for items that improve how your client actually works.

  • The planner: Made of Tomorrow is the gold standard for NZ-made diaries and wall planners. Their “Daily Diary” (approx. $65) is crafted from recycled coffee cups and feels substantial enough to be a standalone gift for a busy founder.
  • The organiser: For a more industrial edge, Paper Plane stocks the cult-favourite Toyo Steel Toolboxes (from $55). These Japanese seamless steel boxes are perfect for tidying cables, hard drives, or stationery and look incredible on a creative’s desk.

Prospa Tip: Choose neutral colours and minimal branding so the item fits seamlessly into any workspace.

2. Chocolate with a story

If you want a gift that feels personal, skip the duty-free box and choose a New Zealand maker that celebrates local provenance.

  • Bennetts of Mangawhai is the gold standard for curated gifting. Hand-crafted in Northland using local ingredients, their boxes (from $25) are beautifully presented and feel like a genuine luxury treat.
  • Whittaker’s Artisan Collection (approx. $15-$20 for the Squares Selection) is a safe but sophisticated choice. It partners with other Kiwi producers to create flavours with a sense of place, like Marlborough Sea Salt or Nelson Pear and Manuka Honey.
  • Foundry Chocolate is for the serious foodies. Based in Mahurangi, they are an award-winning “bean-to-bar” maker (bars from $16) using only two ingredients – cacao and sugar – to highlight the unique personality of single-origin beans.

3. A locally curated gift box

If you’re short on time, let a curator do the heavy lifting.

  • We Love Local allows you to shop by region. Sending a “Wild About Wellington” or “Abundant Auckland” box (from approx. $70) creates an instant connection because it supports the specific cafes and makers your client walks past every day.
  • Big Little Gift Box is perfect for a polished, all-rounder option. Their “Client Thank You Gift Box” ($119) is reliable and premium, mixing functional home goods with high-end treats so it feels substantial, not just like a box of snacks.

Prospa Tip: Most of these companies let you swap items – exchange the wine for a non-alcoholic soda or the tea for coffee to show you know their personal taste.

Last-minute gifts that do not look last minute

If December has run away from you, digital and local options can still feel intentional when chosen well.

1. A subscription that helps them win next year

Choose something that aligns with how your client works. A gift subscription to the National Business Review (NBR) offers high-value commercial insights for the year ahead, while an Audible membership is perfect for the founder who consumes business books on the go. These are delivered instantly and offer utility long after the holidays.

2. A donation, done properly

Charitable donations can be tricky if you don’t know exactly what your client supports. A smart New Zealand solution is The Good Registry. You purchase a gift card, and your client chooses which NZ charity receives the donation. It takes the guesswork out of giving and ensures the money supports a cause they actually care about.

Prospa Tip: Check with your client first if you’re unsure whether donations are welcomed under their internal gifting policy.

3. Same-day local delivery

If your client is in the same city, same-day delivery is an easy way to create impact without weeks of planning. A box of pastries from a local baker, or a fresh plant from a nearby florist delivered within hours feels spontaneous and personal.

Making your mark before the break