Meal allowance: new exempt limit. Amount on card rises to €10.46
22 de January, 2026
The multi-annual agreement signed today by the government brings important new features for companies and workers. Among them is an update to the maximum amount exempt from taxation when the meal allowance is paid via a meal card. Find out what’s changing and how it can benefit your organization.
New meal card exemption for 2026: €10.46
After being updated to €9.60/day in April 2023 and to €10.20/day in January 2025, the exempt limit has now been increased again to €10.46/day when the allowance is given on a meal card.
How is this limit calculated?
The formula for determining the amount exempt from meal card taxation establishes that this amount is calculated on the basis of the base amount defined for the civil service, plus 70%.
Impact for companies: more purchasing power, without increasing costs
In a context in which the cost of living and rising food prices continue to put pressure on family budgets, updating the exempt limit allows organizations to reinforce their support for employees’ food expenses, without increasing the tax burden. By allocating up to €10.46/day in meal cards, companies benefit from:
- Total exemption from TSU and IRS for the employee;
- Total TSU exemption for companies.
Read also: Meal allowance: Everything you need to know