A few nice photo gift images I found:
Christmas Gift Tags 002
Image by Chrisser
Christmas gift tags created using the PicMonkey website
Free with Creative Commons licensing using Attribution-Non Commercial-Share Alike, so do link back if you use any please and thank you very much. Do not redistribute as your own and do not use them to create new stock and then upload those as your own please and thank you. Commercial use is not permitted, please and thank you.
Image by playbsides