Current framework
Meal vouchers are among the most widespread and valued employee benefits in Belgium, offered by employers to help employees cover the cost of daily meals. Rather than being a cash payment, meal vouchers are issued in electronic form via a prepaid card, similar to a debit card, provided by an accredited issuer (such as Edenred, Sodexo or Monizze). Employees can use this card to pay for food and beverages at supermarkets, restaurants and other authorized establishments. The meal vouchers serve a dual purpose:
- For employees, they provide additional purchasing power for daily meals without increasing taxable income.
- For employers, they represent a cost-efficient way to enhance compensation (as meal vouchers are, subject to certain conditions, exempt from social security contributions).
Under the current legal framework, which has remained unchanged for nearly a decade, the following applies:
- Voucher face value: The maximum face value of a meal voucher is EUR 8 per effectively worked day.
- Employer's contribution: The employer's contribution is capped at EUR 6.91 per voucher and is exempt from social security contributions, provided all regulatory conditions are met.
- Employee's contribution: The employee's contribution must be at least EUR 1.09 per voucher.
Despite their popularity – as the meal vouchers are used by millions of employees – the system has not been indexed since 2016, even as food prices and living costs have risen significantly. This lack of adjustment has eroded the real value of the benefit over time, prompting calls for reform.
Framework as of 2026
As already announced in the Belgian Government Agreement of January 2025, a Royal Decree of 10 November 2025 (as published in the Belgian Official Gazette on 17 November 2025) has now officially formalized the Belgian government's long-awaited adjustment to the legal framework for meal vouchers.
From 1 January 2026, the following changes will apply:
- Voucher face value: The statutory maximum face value per meal voucher per effectively worked day will rise from EUR 8 to EUR 10.
- Employer's contribution: The ceiling for the employer's contribution will increase from EUR 6.91 to EUR 8.91 per meal voucher, maintaining the full exemption from social security contributions under the existing conditions.
- Employee's contribution: The minimum employee's contribution remains unchanged at EUR 1.09 per meal voucher.
The adjustment from EUR 8 to EUR 10 per meal voucher represents an increase in the statutory maximum allowed value; it is not an automatic increase in the amount currently granted to employees. Whether employees will actually receive higher-value meal vouchers will depend on (i) sectoral agreements, as many sectors regulate meal vouchers through collective bargaining agreements, or (ii) company-level decisions, where no sectoral provisions exist.
If a company increases the meal voucher value, this increase will fall outside the so-called salary margin, meaning it does not count toward the maximum allowable increase in the total average employer cost for 2025-2026 (see also our previous client alert of 23 October 2025).
From a tax perspective, additional legislation will be required to (i) confirm the increased employer's contribution remains tax exempt and (ii) provide for the announced increase in corporate tax deductibility.
Moreover, in the aforementioned Belgian Government Agreement of January 2025, the federal government announced a second increase of EUR 2 during the current legislative term, meaning that the maximum meal voucher value is expected to rise further to a face value of EUR 12 in the future. There are also plans to expand spending options for meal vouchers and to gradually abolish eco vouchers, sport vouchers and culture vouchers. The exact timing of these changes has not yet been determined.
