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).
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?
No single mandatory amount exists in the private sector. Tax-free limits: €6.15/day in cash, €10.455/day on a meal card.
Is it mandatory?
Only if set by contract, internal policy or the applicable collective agreement — true in most sectors.
What happens above the limit?
The excess is taxed as salary for the employee and bears 23.75% employer social security.
Is it paid during holidays?
No — only for days actually worked.
Why do meal cards pay off?
The exemption is 70% higher than cash — about €95/month more, fully net, at the 2026 limits.
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).
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?
No single mandatory amount exists in the private sector. Tax-free limits: €6.15/day in cash, €10.455/day on a meal card.
Is it mandatory?
Only if set by contract, internal policy or the applicable collective agreement — true in most sectors.
What happens above the limit?
The excess is taxed as salary for the employee and bears 23.75% employer social security.
Is it paid during holidays?
No — only for days actually worked.
Why do meal cards pay off?
The exemption is 70% higher than cash — about €95/month more, fully net, at the 2026 limits.
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HVR Business Consulting — Avenida da Boa Esperança, Loja 4A, 1990-043 Lisboa, Portugal
+351 965 463 618 · info@hvr.pt
Certified Accountant Hugo Velez Ribeiro · OCC no. 64356
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