The best beginner photography gifts are not necessarily “beginner gear.” A good gift should still be useful after the person gets better. I would rather buy something simple and genuinely capable than something they will outgrow in three months.
Canon EF 50mm f/1.8 STM

My favorite starter-lens recommendation if they shoot compatible Canon gear. It is ridiculously affordable and the photos do not feel like they came from a throwaway beginner lens. It is one of the easiest ways to experience shallow depth of field and a brighter prime without spending serious money.
A pancake lens
If you know their mount, a low-profile pancake lens can make a camera feel dramatically easier to carry. That is particularly helpful for street photography and everyday shooting, where the best camera is the one you actually bring.
Kodak EKTAR H35

A different kind of beginner gift: film forces you to slow down without requiring a complicated vintage camera purchase. I gifted a reusable focus-free model to a friend who already loves film and he loved it.
Kodak EC35

Wishlist pick, not personally tested: I am extremely tempted by these because the colors make film feel approachable and fun instead of like you need to know everything about vintage cameras before taking your first shot.
Film
Pair a reusable camera with a roll or two and the gift is complete. If the person already shoots film, find out what stock they like before buying a big bundle.
K&F Concept 4-in-1 camera cleaning kit

Not glamorous, but genuinely useful. The linked kit includes the lens pen, an air blower, and microfiber cloths, so it is a better beginner gift than a lone cleaning tool.
A small gear pouch — ALPAKA Flight Pouch

Batteries, cards, adapters, cables: beginners accumulate tiny accessories faster than they expect. Giving those pieces a home from the beginning makes the whole hobby less chaotic.
A compact photo printer
One of the best ways to keep photography fun is to make the photos physical. A small printer gives a new photographer an immediate reason to shoot, share, and make things instead of leaving every image buried in a camera roll.