What changes at this price
Two things become possible under $100 that weren't below it: the tour-level golf balls, and actual golf shoes from real brands. Both are significant gifts. Both also carry more risk than anything cheaper, for different reasons.
Tour balls — good gift, one condition
A dozen Pro V1 or Chrome Soft is arguably the single best-calibrated golf gift there is: expensive enough to feel like a real present, consumable enough that it doesn't have to earn shelf space, and specifically the thing plenty of golfers ration because they're twice the price of a normal dozen.
The condition is that they play often enough to justify it. A golfer who's been at it under a year loses a dozen balls in two rounds, and there is no version of that where premium-per-ball makes sense. For them, see gifts for beginner golfers.
Golf shoes — the highest-risk category on the site
You can get genuinely good golf shoes under $100, and we've picked two. But this is the one category where we'd rather talk you out of it than sell you one.
Golf shoes are worn for five hours on uneven, often wet ground. They need a length and a width, sizing conventions differ between brands, and a half-size error is a real problem rather than a minor one. Unless you can physically read the size off a pair in their closet, buy something else. Our golf shoe guide covers the difference between spiked and spikeless if you do go ahead.
Practice gear is the safest big gift here
A putting mat with a ball return, or a garden net, needs no size, can't be duplicated easily, and addresses something almost every golfer says they want to do more of. It is a quieter gift than a box of Pro V1 but a more useful one.
The caveat is space: a net needs a garden and neighbors who aren't too close, and a putting mat needs a couple of meters of flat, firm floor. Deep carpet makes the ball wobble, which makes the practice worse than none.
If you can stretch past $100
The next real step up is a rangefinder at $130 and up, a carry bag at $140 and up, or a GPS watch. All three are used every hole of every round, which is a better argument than the price tag.