At the moment, gifting a subscription directly through Apple isn't an option, but you can easily share Apple ID credit, which will help them purchase it themselves.
When you send Apple ID credit, the recipient can use it to pay for items from the App Store. To do it, follow these steps on your iPhone:
Open the App Store app.
Tap your profile photo.
Tap “Send Gift Card by Email.”
Enter your recipient’s email address and add a message.
Tap the amount you want to gift, or tap Other to enter a different amount.
The gift sends immediately after purchase. To schedule it for later, tap Today and set your desired date.
Tap Next.
Select a theme for your gift, then tap Next.
Tap Buy, then tap Buy Now to confirm.
After receiving your gift, the recipient can use it to subscribe to 1SE Pro. Simple!