Meal Allowance Calculator 2026
In 2026, the Portuguese meal allowance is exempt from tax and social security up to €6.15/day in cash and €10.455/day on a meal card. Anything above is taxed as salary (income tax + 11% social security for the employee; 23.75% employer contribution). Use the calculator for the exempt part, net value and employer cost.
2026 exemption limits
- Cash — €6.15/day exempt (€135.30 over 22 working days).
- Meal card — €10.455/day exempt (€230.01 over 22 days) — €94.71/month more than cash.
- Excess — taxed as remuneration for both employee and employer.
- Payment — only for days actually worked (~11 months/year).
Legal basis
Article 2(3)(b)(2) of the Portuguese IRS Code taxes the meal allowance only on the part above the legal limit or, when it is paid in vouchers or on a card, on the part more than 70% above that limit (wording of Law 45-A/2024). The legal limit is the public-sector daily rate, set at €6.15 from 1 January 2026 by Portaria 51-B/2026/1 of 30 January. On a card the limit is therefore €6.15 × 1.7 = €10.455, often rounded to €10.46. The same limits apply for social security.
What the calculator shows
Enter the daily amount, how it is paid and the working days in the month. The calculator splits the exempt and taxed parts, estimates the net amount for the employee, shows the employer cost including social security on any excess, and compares cash with a meal card.
Worked example
A company pays €9/day in cash for 22 days. €135.30 is exempt and €62.70 is taxed as salary: the employee loses €6.90 to social security (11%) plus income tax at their rate, and the employer pays €14.89 (23.75%). Paid on a meal card, the same daily amount is fully exempt because it is below €10.455.
Model the full cost of an employee with the hiring cost calculator or your take-home pay with the net salary simulator.
Frequently asked questions
What is the meal allowance in Portugal in 2026?
There is no single mandatory amount in the private sector. The tax-free limits are €6.15 per day in cash and €10.455 per day on a meal card. The public sector pays €6.15 per day.
Is the meal allowance mandatory?
Only if set by the employment contract, internal policy or the applicable collective agreement — which is the case in most sectors. Once granted regularly, it cannot be unilaterally withdrawn.
What happens above the exempt limit?
The excess is taxed as salary: the employee pays income tax and 11% social security on that part, and the employer pays 23.75% social security on the same excess.
Is it paid during holidays?
No. It is due only for days actually worked — not during holidays, the holiday and Christmas allowances, absences or sick leave.
Why do meal cards pay off?
Because the exemption is 70% higher than cash: €10.455/day versus €6.15/day. Over 22 working days that is €230.01 versus €135.30 tax-free — €94.71 more per month, fully net and free of employer charges.