Increase in maximum value of meal vouchers from 2026

Automatic increase?

The increase from €8 to €10 is an expansion of the allowed maximum, not of the granted amount. As an employer, you are therefore not obliged to apply this increase.

An actual increase will depend on:

• sectoral agreements (expected this autumn),

• decisions at company level.

Our advice? Wait for the outcome of sectoral negotiations before taking action. This will help you avoid the risk of double costs if the sector imposes an increase.

Tax deductibility

The existing tax deductibility of €2 per meal voucher remains unchanged. If you wish to benefit from an additional tax deduction of €2 as from 2026, two conditions must be met:

• the value of the meal voucher must actually be increased,

• the new amount must exceed the current legal ceiling of €8.

Example: an increase from €6 to €8 does not qualify for the additional deduction.

Gradual increase in the coalition agreement

The federal government foresees a phased increase of the maximum amount, in increments of €2, during the current legislative term:

• Step 1: €10 as from 2026 (confirmed),

• Step 2: possibly €12 as from 2027 (not yet decided).

There are also plans to expand the spending options for meal vouchers and to gradually abolish eco vouchers, sport vouchers and culture vouchers. The exact timing has not yet been determined.

Subject to change

This information is based on a principle agreement of the Council of Ministers and may still change. Final confirmation will follow upon publication in the Belgian Official Gazette.

If you have any further questions about the increase in meal vouchers in your sector, don’t hesitate to contact your file manager.