Meal Allowance 2026 - New Limits and Tax Impact
Ordinance No. 51-B/2026/1 of January 30 updated the meal allowance value for Public Administration workers, with retroactive effects from January 1, 2026.
New Limits in 2026
From January 1, 2026, daily meal allowance limits not subject to IRS and Social Security contributions are:
Meal Vouchers vs. Cash - What is the Tax Difference?
By paying the meal allowance in vouchers instead of cash, the company can allocate a higher daily amount to the worker (up to €10.46) without the excess over the cash limit (€6.15) constituting taxable income.
How Much is the Difference? A Practical Example
Considering a meal allowance of €10.46/day paid entirely by card, with 250 working days per year and an effective IRS rate of 28%:
| Item | Value |
|---|---|
| Daily allowance paid | € 10.46 |
| IRS savings (28% rate) - employee | € 301.70 |
| TSU savings - employee | € 118.53 |
| TSU savings - company | € 255.90 |
| Total savings per worker (company + employee) | € 676.13 |
Recommendation
If your company still pays the meal allowance in cash and can switch to cards or meal vouchers, this is a decision with immediate tax impact. The savings are real, legal and simple to implement.
Tax Informative No. 4/2026 · Ordinance No. 51-B/2026/1
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