Employer contribution for meal vouchers to increase in 2026 (update)

At a glance

• The Belgian government has decided to increase the maximum daily employer contribution for meal vouchers from EUR6.91 to EUR8.91 starting 1 January 2026.
• A Royal Decree formalising the increase is expected in the coming weeks or months.
• Employers not bound by collective agreements may choose to maintain the current contribution level.
• The increase may help offset the planned abolition of ecovouchers and cultural vouchers, though no draft legislation has been published.
• All other conditions for tax and social security exemption remain unchanged.

Update: 12 December 2025

On 17 November 2025, a royal decree implementing this change was published in the Official Gazette. Starting 1 January 2026, Belgium will raise the maximum value of meal vouchers from EUR8 to EUR10 per day under a Royal Decree. The employer contribution cap will increase to EUR 8.91, while the employee share remains EUR1.09, both retaining social security exemptions. The actual increase depends on sector or company agreements, and a further rise to EUR12 is planned later in the legislative term, alongside broader reforms to voucher schemes.

On 10 October 2025, the Belgian government announced its intention to raise the maximum daily employer contribution for meal vouchers from EUR6.91 to EUR8.91, effective 1 January 2026. The daily employee contribution must remain at a minimum of EUR1.09. A Royal Decree implementing this change is expected shortly.

Meal vouchers are a popular benefit in kind in Belgium and, provided all conditions are met, the employer’s contribution is exempt from tax and social security charges. Employers not subject to a collective bargaining agreement mandating the increase may opt to keep their contribution unchanged.

This development comes alongside the government’s plan to abolish ecovouchers and cultural vouchers, although no draft legislation has been published and no timeline has been confirmed. The increased meal voucher value may serve as partial compensation, given that ecovouchers can amount to EUR250 annually and sport or cultural vouchers up to EUR100.

The exemption conditions for meal vouchers remain unchanged. These include the requirement for a collective bargaining agreement at joint committee or company level, or alternatively, a written agreement with the individual employee where no trade union delegation exists.

Meal vouchers must be granted for each effectively started working day, excluding sick leave and holidays. They are issued electronically via licensed service providers, and employers should note the associated service fees.

For part-time employees, companies may adopt a system that calculates meal vouchers based on actual hours worked, provided it is introduced via a collective agreement or, where no staff representation exists, through work regulations.