Meal allowance 2026: what amounts should be considered?

28 de January, 2026

The meal allowance is a social benefit that companies grant their employees to ensure they have access to a nutritious meal during the working day.

In Portugal, this allowance is one of the most common extra-salary benefits and most organizations choose to grant it as a way of supporting employees with their food expenses.

In a context where the cost of food continues to weigh on families’ budgets, the amount received in meal allowances can be a significant help.

Meal allowance amounts and tax framework 2026

The multi-annual agreement signed by the government updated the value of the allowance for public administration workers to €6.15 per day in 2026.

If the allowance is granted via social voucher or card, the maximum tax-free limit can increase by up to 70%. Thus, by updating the value of the allowance by 15 cents, the exempt amount paid per card will be 10.46€ in 2026.

Granting the allowance through a social voucher or meal card also allows for total exemption from TSU for the company and from IRS and TSU for employees up to a maximum amount of 10.46€/day. From that amount onwards, the respective deductions apply.

The meal card is an option increasingly valued by Portuguese companies, as it maximizes employees’ disposable income without increasing the tax burden.

Practical example

If your company gives you €10.46/day in meal cards, the total net amount you will receive over the course of a year in meal allowances will be €2,688.30. If the same amount were paid in cash, and taking into account IRS and Social Security deductions, the annual amount would be €2,356.55.

This means that, by receiving the 2026 meal allowance in cardboard form, you will have an annual gain of 331.75€. Considering that a meal costs, on average, around €11, this gain corresponds to 30 more meals throughout the year.