Meal Vouchers (Belgium)

What are meal vouchers in Belgium?

Meal vouchers (chèques-repas or titres-repas in French, maaltijdcheques in Dutch) are electronic vouchers a Belgian employer grants for each day an employee actually works, to pay for a meal or ready-to-eat food. When the conditions are met, they are not treated as pay, so no social security contributions or income tax are due on them.

The conditions

The rules are in article 19bis of the Royal Decree of 28 November 1969. The main conditions are:

• the vouchers are provided for in a sector or company collective labour agreement, or in a written individual agreement where no collective agreement can be concluded;
• one voucher per day actually worked, so none for holidays, public holidays or sick days;
• the employer’s share is at most €8.91 per voucher and the employee pays at least €1.09;
• the vouchers are electronic, issued in the employee’s name and valid for 12 months;
• they do not replace salary or another benefit.

Vouchers that break any of these conditions count as pay.

The 2026 increase

Since 1 January 2026, the maximum employer share has been €8.91, up from €6.91, under a royal decree of 10 November 2025. With the employee’s €1.09, a voucher can now be worth up to €10. The increase is not automatic: it needs a collective or individual agreement.

The tax deduction for the employer has changed too. For electronic vouchers granted from 1 January 2026, an employer that pays the full €8.91 can deduct €4 per voucher as a business expense. Below that amount, the deduction stays at €2 per voucher.

Part-time employees

Part-time employees receive one voucher for each day they actually work, whatever the number of hours that day. Employers can instead use an alternative count based on the hours worked in the quarter divided by the normal daily working time, capped at the number a full-time employee would receive.

Meal vouchers when TopSource runs your payroll

When TopSource runs your payroll in Belgium, we count the vouchers due from each employee’s working days, deduct the employee’s share in payroll and keep every voucher within the limits, so they stay free of contributions and tax.

Frequently asked questions

How much is a meal voucher worth in Belgium in 2026?

Up to €10 per working day: at most €8.91 from the employer and at least €1.09 from the employee. The higher amount applies only if a collective or individual agreement provides for it.

Do part-time employees get meal vouchers in Belgium?

Yes, if the agreement covers them. They get one voucher per day actually worked, unless the employer uses the alternative count based on hours worked.

Are meal vouchers tax-deductible for Belgian employers?

Partly. The employer can deduct €2 per voucher, or €4 if it pays the full €8.91 share on electronic vouchers granted from 1 January 2026.

Related terms in Belgium

• Joint Committee (Belgium)
• Dimona Declaration (Belgium)
• Unified Status (Belgium)
• Outplacement Obligation (Belgium)
• Non-Compete Clause (Belgium)
• Time Credit (Belgium)
• Work Regulations (Belgium)
• Single Permit (Belgium)
• Ecocheques (Belgium)
• Payroll Withholding Tax (Belgium)
• Automatic Salary Indexation (Belgium)

Sources

• NSSO administrative instructions: meal vouchers
• FPS Finance: circular 2026/C/30 on the higher employer share in meal vouchers
• Claeys & Engels: meal vouchers rise to €10 from 1 January 2026