Buying a Steam game for a friend isn’t hard, but there are some prerequisites:

• You need a Steam account, and you and the other person have to be Steam friends. Use a Steam Friend Code if you can’t find someone
• Both of you need to reside in the same region for pricing and currency reasons
• You need to know the real first name of the recipient.

While it’s always a good idea to check out your friend’s wishlist, you can buy them any game you like directly from the Store page, just as you would buy one for yourself. Simply choose the “Purchase as a Gift” option .

For that you have to select the game that you want to buy, then change from “For my account”  to “Purchase as a Gift” option.

Then you will have to select the reciver of the gift from your friend list and the methid that the gift will be sent. It’s up to your friend to accept or decline the gift, but if they do decline your gift, you’ll get a refund. So you don’t have to worry about losing any money you spend on a gift that you wanted to be a surprise.