Meal vouchers up to 10 euros: what does that really mean for your business?
May 2026 - The federal government is raising the maximum value of meal vouchers to 10 euros. At first glance, this is good news, as it means greater purchasing power for employees and a tax benefit for employers. But not everything is as it seems. What exactly will change for your business?
No automatic increase
The main misconception: employees do not automatically receive higher meal vouchers. The law merely raises the ceiling on the tax-exempt employer contribution, from 6.91 euros to 8.91 euros per voucher. Combined with the minimum employee contribution of 1.09 euros, the voucher can thus amount to a maximum of 10 euros.
Whether you actually grant that maximum is up to you. You must formalize this through a collective bargaining agreement or an individual contract. Without such a decision, everything remains the same.
Wage Cap: Still Room for an Additional 2 Euros
A 0% wage cap applies for 2025–2026. However, the law does allow for some flexibility: you may increase the employer’s contribution by up to 2 euros without violating the wage cap. The condition is that this increase must be granted in 2026 and the total must not exceed 8.91 euros.
If you exceed that amount or go beyond that period, you risk fines of up to €5,000 per employee.
Be cautious with sector agreements
Some sectors are planning an increase of more than €2 in 2026. While this may seem attractive, it can be legally risky. The wage standard is assessed at the company level. Blindly following what your sector mandates can therefore lead to problems.
It’s worth taking a moment to consider your own margin and, if necessary, seeking advice.
Tax incentive: up to €4 deductible
There are also changes on the tax front. Until the end of 2025, you could deduct up to €2 per meal voucher as a business expense. Now that amount is €4, but only if you actually contribute the maximum employer contribution of €8.91.
If you stay below that amount, the deduction remains limited to €2. For companies with many employees, the difference can quickly add up to thousands of euros per year.
And what about the future?
The coalition agreement announces a second increase of 2 euros. This could eventually bring the value of the meal voucher to 12 euros. However, there is currently no legal basis for this.
Caution is therefore advised. Making a contractual promise now to increase the amount further in the future could be legally problematic.
