Meal vouchers (MV) 💳 can be granted for each working day, to your employees or to yourself (as a director). They are capped at €8 per voucher, of which €1.09 is covered privately (deducted from the net pay of the employee/director) and €6.91 is covered by the company (of which €2 is deductible). In this case, €3.09 (€2 + €1.09) per voucher is deductible out of the €8, hence the 39%.

​From 2026 onwards, the maximum value of meal vouchers increases to €10:

If your company grants you €1,760 in vouchers per year (the maximum: 220 vouchers), you receive €1,520 in net purchasing power (employer's share of €6.91 x 220).

If the same amount were paid as standard remuneration, it would be subject to social security contributions (20.5%) and PIT (50%). You would therefore be left with only €728 net.

The difference of €792 is not insignificant!

At the company level, the corporate income tax saved through the expense differs for meal vouchers compared to remuneration:

The (unfavourable) difference for the company is therefore €270 (€440 - €170).

Taking into account the impact on both the director and the company, grant yourself the maximum number of meal vouchers and save €522 (€792 - €270). Bear in mind that you should also factor in the administrative fees charged by your meal voucher provider.

How to get started? Contact our partner Monizze and benefit from the best market rate negotiated for our customers. With an intuitive digital platform, you can simplify the management of your meal vouchers, including through an automatic monthly ordering system.

💡 Highly attractive from a tax perspective, meal vouchers are exempt from social security contributions and personal income tax. You save around €522 every year!