The festive app is already being advertised on iTunes, with the offer expected to be rolled out across other European countries and Canada in the coming days.
The annual promotion provides a free gift every day from Boxing Day to the end of the first week of January.
A description on iTunes declares: ‘You and your friends can download a fantastic selection of songs, music videos, apps and books for free. Each download will only be available for 24 hours.
‘Get our special 12 Days of Christmas app to make it even easier to access your gifts while you’re on the go.
Last year, the Apple gifts included episodes of The Big Bang Theory and Mad Men, plus music from Kings of Leon.