Meal vouchers in Europe Meal voucher limits in Europe in 2026
Meal voucher limits in Europe in 2026
Every meal voucher ceiling we track, in one table. The number alone is misleading in most markets, because a daily limit and a monthly one are not comparable and several countries require the employee to fund part of the value, so the period and the employee share are here too.
The table
| Market | Ceiling | Period | Employee share | Paper | Currency |
|---|---|---|---|---|---|
| Austria | 8.00 restaurant, 2.00 shop | Working day | None | Permitted | EUR |
| Belgium | 10.00 | Working day | At least 1.09 | Gone since 2016 | EUR |
| Bulgaria | 102.26 | Month | None | Gone since 2024 | EUR |
| Croatia | 100 flat, or 150 on invoices | Month | None | Not applicable | EUR |
| Czechia | Around 235 | Day | None | Permitted | CZK |
| Finland | 8.80 to 14.00 | Working day | 75 percent of nominal | Effectively gone | EUR |
| France | 25.00, employer exempt to 7.32 | Day | Typically half | Ends February 2027 | EUR |
| Germany | 4.57 plus 3.10 per meal | Working day | None | Rare | EUR |
| Greece | 6.00 | Working day | None | Not applicable | EUR |
| Hungary | 570 000 total, recreation card | Year | None | Not applicable | HUF |
| Italy | 10.00 electronic, 4.00 paper | Day | None | Permitted | EUR |
| Luxembourg | 15.00 face value | Voucher | 2.80, mandatory | Gone since 2025 | EUR |
| Poland | 450 | Month | None | Permitted | PLN |
| Portugal | 6.15 cash, 10.46 card | Day | None | Rare | EUR |
| Romania | 45 | Day | None | Gone since 2023 | RON |
| Slovakia | Voucher at least 6.98 | Working day | None | Gone since 2023 | EUR |
| Spain | 11.00, 9.00 in the Basque Country | Working day | None | Permitted | EUR |
Why the numbers are not comparable
The period is different. A 10 euro daily ceiling in Belgium and a 102.26 euro monthly ceiling in Bulgaria are not two versions of the same thing. Over a month of working days the Belgian figure is roughly double.
Some ceilings are per working day, some per calendar day. Spain counts only days actually worked, so holidays and sick leave do not accrue entitlement. A programme that loads a flat monthly amount will exceed the ceiling for anyone who was away.
Three markets require the employee to pay part. Belgium at least 1.09 euro, Luxembourg exactly 2.80 euro, and Finland through a different mechanism entirely, where the taxable value is 75 percent of whatever is loaded. In Luxembourg an employer who funds the whole 15 euro turns the employee share into a taxable benefit.
One entry is not a meal voucher at all. The Hungarian figure is an annual recreation card limit covering accommodation, catering and leisure. It is here because employers use it for meals and people search for it alongside the others.
The ones that will move next
| Date | Market | What changes |
|---|---|---|
| 1 October 2026 | Romania | The 45 RON ceiling is reindexed under law 165/2018 |
| 31 December 2026 | France | The derogation allowing any food product expires |
| 28 February 2027 | France | Paper titres-restaurant can no longer be used to pay |
| Around 2028 | European Union | Revised payment services rules narrow the limited network exclusion |
The calendar holds every dated change, including the ones already past.
What is not in the table
Eight euro area countries have no meal voucher scheme at all, so they have no ceiling to list. The Netherlands funds benefits from a general allowance, Slovenia pays a meal allowance in cash with salary, and Estonia, Lithuania, Malta and Cyprus tax an employer funded meal like pay. Countries with no scheme sets out what applies instead.
Also absent: who is allowed to issue in each market, which is a separate question with its own answer. Four countries keep a public register and the rest do not, and the registers reprint them.