Increase of the maximum amount of meal vouchers from EUR 8 to EUR 10 as of 1 January 2026
The Royal Decree of 10 November 2025, providing for the increase of the maximum amount of meal vouchers, was finally published on 17 November 2025. In accordance with this decree, the employer’s maximum daily contribution to meal vouchers will increase from EUR 6.91 to EUR 8.91 as of 1 January 2026. This results in a maximum nominal value of EUR 10 per meal voucher. This increase of EUR 2 in the employer’s contribution is exempt from social security contributions (ONSS/RSZ) and withholding tax, making it a socially and fiscally attractive benefit for both employers and employees.
At the same time, the government has submitted a draft law (approval expected on Thursday, 20 November 2025, and publication later this year) introducing an exclusion of the increase in the meal vouchers’ value from the 2025–2026 wage norm. In fact, the increase in meal vouchers should not be taken into account for the wage norm for the period between 1 January and 31 December 2026. At the end of this period, the derogation will no longer be effective.
A possible increase, not automatic
It is important to note that this increase will not automatically apply to all employers. For it to take effect, a collective labor agreement (CLA) at the level of the joint industrial committee (JIC) or at company level must provide for it.
Employers not subject to such a collective agreement may choose to maintain their current contribution. It is therefore not a generalized obligation, but an option. Few sectors currently provide for a mandatory granting of meal vouchers.
Unchanged (para)fiscal conditions
To benefit from the (para)fiscal exemption, the usual conditions must still be met: meal vouchers must be granted for each day on which the employee has actually worked. They are issued electronically via approved providers, and the service fees related to their management remain the responsibility of the employer.
Corporate income tax
From a corporate income tax perspective, the deductible amount was until now set at EUR 2 per meal voucher. The draft bill aiming to increase the deductible amount from EUR 2 to EUR 4, in the event of an increase in the employer’s contribution up to EUR 8.91, is currently blocked pending an agreement on other tax measures.
What about eco-vouchers and culture vouchers?
The possibility of abolishing eco-vouchers and culture vouchers had been mentioned, but no draft bill has been published to date, and no official confirmation has been given. It is therefore premature to announce their disappearance.
Action point
In the event that your company wishes to increase the amount of meal vouchers granted to its employees, we kindly ask you to inform your Payroll Business Partner in advance. This update requires the drafting of an amendment to the employment contract, which must be formally validated and signed by the employee(s).
