Meal vouchers in Europe Meal voucher limits in Europe in 2027: what is set and what is pending
Meal voucher limits in Europe in 2027: what is set and what is pending
Most 2027 meal voucher limits do not exist yet. They are written in autumn: a German regulation, a Finnish tax decision, an Italian budget law, a Czech decree, a Romanian indexation. This page lists what is already drafted, what is only announced, and which instrument decides each figure, so a programme planning for 2027 knows what to watch and when.
Where each 2027 figure stands today
| Market | 2026 in force | What decides 2027 | Status on 23 September 2026 |
|---|---|---|---|
| Germany | 4.57 EUR benefit in kind value, plus up to 3.10 EUR tax free, so 7.67 EUR a meal | Sozialversicherungsentgeltverordnung, amended annually with consumer prices | Draft published. 4.70 EUR a meal from 1 January 2027, so 7.80 EUR with the supplement |
| Romania | 45 lei a day | Semi-annual indexation in law 165/2018, food price index from the statistics office | Indexed for the semester starting October 2026, figure not published |
| Finland | 8.80 to 14.00 euro range, taxable at 75 percent | Annual decision of the Tax Administration | Expected around late November 2026. The 2026 decision came on 20 November 2025 |
| Czechia | 129.50 CZK a shift, 70 percent of the 185 CZK travel meal allowance | Annual decree setting the travel meal allowance | Normally published in December, figure not known |
| Italy | 10 EUR electronic, 4 EUR paper | Budget law, which last moved the electronic value from 8 to 10 EUR | Nothing proposed for 2027. The budget law is voted by the end of December |
| Belgium | 10 EUR a working day, employer share 8.91 EUR | Royal decree, after a political decision | Announced, no text. The government agreement foresees a second rise of 2 EUR, to 12 EUR with an employer share of 10.91 EUR, with no date |
| France | 25 EUR a day of spending, employer share exempt to 7.32 EUR | Annual revaluation of the exemption at 1 January | 2027 figure not published. Two other changes are in bill n° 2892 |
| Portugal | 6.15 EUR in cash, 10.46 EUR on a card | The civil service meal allowance, set in the state budget | Budget for 2027 not yet voted |
| Bulgaria | 102.26 EUR a month, inside a national quota | The annual budget act, which sets the quota | Quota for 2027 not yet voted |
| Slovakia | Voucher worth at least 6.98 EUR | Ministry order on the travel meal allowance, moved when food prices rise | No change announced. The last one applied from 1 December 2025 |
| Greece | 6 EUR a working day | Amendment to article 43 of law 5006/2022 | Proposal only. A rise to 10 EUR was under consideration in September 2026, with no text |
| Austria, Croatia, Hungary, Luxembourg, Poland, Spain | Fixed amounts, see each page | An amendment to the act or decree that names the amount | No 2027 change announced that we have found |
Germany is the one 2027 figure you can already plan against
The German benefit in kind values move every year with consumer prices, through a regulation rather than a new law, and the draft for 2027 is out. The seventeenth amendment to the Sozialversicherungsentgeltverordnung puts the monthly value of full board at 355 euro, with 2.43 euro a day for breakfast and 4.70 euro a day for lunch or dinner, up from 4.57 euro. It needs the approval of the Bundesrat and is planned to take effect on 1 January 2027.
For a meal benefit card the number that matters is the sum. The employer may add up to 3.10 euro on top of the benefit in kind value free of tax and contributions, so a subsidised meal goes from 7.67 euro in 2026 to 7.80 euro in 2027 if the draft passes unchanged. The separate 50 euro monthly allowance for a benefit card is set in the income tax act and is untouched by this regulation, so the two continue to stack. The Germany page has the mechanics.
Belgium: money announced, instrument missing
Belgium raised the ceiling from 8 to 10 euro on 1 January 2026 and lifted the exempt employer share from 6.91 to 8.91 euro. The coalition agreement for 2025 to 2029 promises a second step of the same size, which would put the voucher at 12 euro and the employer share at 10.91 euro. As at 23 September 2026 there is no royal decree, no date and no wage norm exemption for it, so an employer planning 2027 should budget for 10 euro and treat 12 euro as an option that needs a decision first.
France: the ceiling is the least of it
The 25 euro daily spending cap has been stable, and the exempt employer share is revalued at 1 January each year, reaching 7.32 euro in 2026. The 2027 figure follows the same route and lands at the turn of the year. Two larger changes sit in bill n° 2892, filed on 9 June 2026: the derogation that lets a titre-restaurant buy any food product expires on 31 December 2026 in current law and would be extended to 31 December 2027, and paper issuance would end on 1 January 2028. Neither is adopted. The French guide goes through the text article by article.
What autumn 2026 actually decides
- October, Romania. The semi-annual indexation sets the ceiling for the semester starting that month, and the following semester brings the next one.
- October to December, national budgets. Italy, Portugal and Bulgaria set their figures inside the annual budget, which is voted by the end of December.
- Around 20 November, Finland. The Tax Administration issues the fringe benefit decision for the next year, which carries the meal benefit range and the valuation rule.
- December, Czechia. The decree on travel meal allowances sets the number that 70 percent of it becomes the voucher ceiling.
- Whenever the Bundesrat sits, Germany. The regulation is drafted and waiting for approval.
What this means for a card programme
Every one of these figures is a parameter with an effective date, not a constant. A programme that stores a ceiling in code is wrong twice a year in Romania and once a year almost everywhere else, and the failure is silent: the card keeps working and the employer loses the exemption on the excess. The rules engine needs a value per market with a start date, a way to hold two values across a month boundary, and a report that shows which markets are about to change.
The second consequence is the payroll calendar. A limit that rises on 1 January reaches employees in the January cycle only if the employer decides in December, and the decision needs the figure. That is why the instrument and its usual month matter more than the number itself: they tell you when to ask.
To see what the 2026 ceilings mean for a team today, use the meal benefit calculator. We update this page as each figure lands, and the market pages carry the detail. The 2026 table stays as the reference for what is in force today.
Sources
- BMAS, Referentenentwurf der 17. Verordnung zur Änderung der Sozialversicherungsentgeltverordnung
- Verohallinto, taxable fringe benefit values for 2026, published 20 November 2025
- Proposition de loi n° 2892 visant à moderniser et rééquilibrer le fonctionnement du titre-restaurant, déposée le 9 juin 2026 (Assemblée nationale)
- Legea nr. 165/2018 privind acordarea biletelor de valoare, text publicat de ANAF (PDF)
- Bundesrat, Plenum und Verordnungen (BundesratKOMPAKT)
- Sozialversicherungsentgeltverordnung, konsolidierte Fassung (Gesetze im Internet)

