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.
To apply these ceilings to a team, use the meal benefit calculator: pick a market, set the people and the days, and it splits the amount at the ceiling.
per dayEE Estonia
no schemeIE Ireland
no schemeNL Netherlands
no schemeDE Germany7.67 EUR
per mealPL Poland450 PLN
per monthLT Lithuania
no schemeLV Latvia
no schemeBE Belgium10 EUR
per dayLU Luxembourg15 EUR
per voucherCZ Czechia129.50 CZK
per shiftSK Slovakia6.98 EUR
min. voucherFR France25 EUR
per dayAT Austria8 EUR
per dayHU Hungary570 000 HUF
per yearRO Romania45 RON
per dayPT Portugal10.46 EUR
per dayES Spain11 EUR
per dayIT Italy10 EUR
per daySI Slovenia
no schemeHR Croatia100 EUR
per monthBG Bulgaria102.26 EUR
per monthMT Malta
no schemeGR Greece6 EUR
per dayCY Cyprus
no scheme
- Ceiling per day
- Ceiling per month
- Per meal, shift, voucher or year
- No meal voucher scheme
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 | 129.50 | Shift | 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 | Issuance ends 1 Jan 2028 (bill) | 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, figure not published as at 22 September 2026 |
| Autumn 2026 | Germany, Finland, Czechia, Italy, Portugal, Bulgaria | The instruments that set the 2027 figures. What is already set for 2027 |
| 31 December 2026 | France | The derogation allowing any food product expires, unless the June 2026 bill extends it to 31 December 2027 |
| 1 January 2028 (bill) | France | End of paper issuance under bill n° 2892, still before Parliament |
| 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.
Planning a meal card programme?
Every market on this site has its own ceiling, period and acceptance rule. Our card platform applies them at authorisation, with daily or monthly limits and your own merchant list where the law requires one, on a card that carries your brand.
Order NowWork out what stays tax free
