The Yang-Mills gradient flow and the observable E(t), defined by the square of the field strength tensor at t>0, are calculated at finite lattice spacing and tree-level in the gauge coupling. Improvement of the flow, the gauge action and the observable are all considered. The results are relevant for two purposes. First, the discretization of the flow, gauge action and observable can be chosen in such a way that $O(a^2)$, $O(a^4)$ or even $O(a^6)$ improvement is achieved. Second, simulation results using arbitrary discretizations can be tree-level improved by the perturbatively calculated correction factor normalized to one in the continuum limit.