Meal Vouchers: Maximum value increased to EUR 10 as of 1 January 2026

As announced in the coalition agreement, the maximum value of meal vouchers will be increased from EUR 8 to EUR 10 for each day of actual work as of 1 January 2026. This measure reflects the government’s intention to better reward work. Additional tax provisions are expected to fully clarify the tax treatment of this increase.

What is changing

A Royal Decree published on 17 November in the Belgian State Gazette confirms that the maximum employer contribution will rise from EUR 6.91 to EUR 8.91. Adding the employee’s minimum contribution of EUR 1.09 (which remains unchanged), the total value of the meal voucher will amount to EUR 10, compared to the current EUR 8.

Impact for employees

As a reminder, provided that legal conditions are met, meal vouchers are fully exempt from social security contributions and income tax for both employees and company directors. This measure results in a net increase of up to approximately EUR 40 per month per employee, offering an attractive opportunity to improve remuneration in a (para)fiscally advantageous manner.

Required action for companies

However, this legislative change will not apply automatically: employers are not, in principle, obliged to increase their contribution to EUR 8.91. To implement this increase, it will be necessary, if applicable, to conclude a company-level collective labour agreement or an amendment to the employment contract, depending on the competent joint committee and the employer’s specific situation (such as whether a trade union delegation is present).

The increase in the maximum value of meal vouchers is, moreover, not in contradiction with the wage norm, which is set at 0% (see the newsflash of 9 October regarding the wage norm). Indeed, a law was recently adopted to exclude this increase from the scope of the wage norm. This law will be published shortly in the Belgian State Gazette.

Upcoming tax adjustments

Further legislative changes are expected, particularly regarding taxation, to confirm the tax exemption of this increase in the employer’s contribution to meal vouchers. Such legislative intervention in the field of taxation is indeed necessary. Moreover, if the employer’s contribution is increased to EUR 8.91, it is expected that the company’s tax deduction will increase from EUR 2 to EUR 4 per meal voucher. In other cases, the deduction would in principle remain limited to EUR 2 per meal voucher. These measures still need to be legally confirmed. No change is foreseen regarding the employee’s minimum contribution, which would therefore remain set at EUR 1.09.

Action point 

The increase of the meal voucher amount to EUR 10 will not apply automatically. To implement this measure in your company, it is mandatory to formalise the change through one of the following actions, depending on the competent joint committee and the employer’s specific situation:

• Concluding a company collective labour agreement, or
• Signing an amendment to the employment contract with each affected employee.

Without this formalisation, the increase cannot be applied within the company.