Portugal Meal Allowance 2026: Card vs Cash

How this works

Meal allowance is not automatically taxable salary. Up to the legal ceiling it is excluded from IRS and from the contribution base; only the part above the ceiling is treated as pay. In 2026, the cash ceiling is €6.15 per day and the meal-card/voucher ceiling is €10.46 per day.

1
Choose cash or card
In cash, the tax-free ceiling follows the public-administration meal allowance: €6.15 per day in 2026. On a meal card or voucher, the IRS Code allows the limit to be exceeded by 70%, which gives €10.46 per day rounded to the cent.
2
Enter the daily amount paid
The tool compares the amount paid per day with the ceiling for the payment method. If it is below the ceiling, all of it is exempt; if it is above, only the excess counts as pay.
3
Multiply by paid days and months
Use the working days paid in the month and the months in which the employer pays the meal allowance. Many employers pay roughly 11 months per year because holidays and absences may not count, but this depends on the contract and payroll.
4
See the taxable excess
The excess above the ceiling enters IRS as employment income and, under the same CIRS terms, the Social Security contribution base. We also show the indicative general-regime Social Security contribution on that excess.

Frequently asked

What is the tax-free meal allowance limit in 2026?

In cash, €6.15 per day. On a meal card or voucher, €10.46 per day, because the IRS Code allows the legal limit to be exceeded by 70% when the allowance is provided through meal vouchers.

Is a meal card taxed less than cash?

It can be more efficient up to the ceiling. Cash is exempt only up to €6.15 per day; a card or voucher allows 70% more, up to €10.46 per day. Above the relevant ceiling, the excess is treated as taxable pay.

Is the meal allowance mandatory?

In the private sector, there is no general Labour Code rule forcing every employer to pay a meal allowance. It may be mandatory under your contract, a collective agreement or internal policy. This tool only calculates the tax and contribution treatment when it is paid.

Do I receive meal allowance during holidays?

The meal allowance normally compensates actual working days, so holidays, absences and sick leave may not be paid. Check your contract, collective agreement or payslip.

Does the excess pay Social Security?

Yes. Social Security treats meal allowance paid in cash or vouchers under the same CIRS terms: the part within the ceiling stays out of the base, and the part above the ceiling enters as remuneration subject to contributions.

OFFICIAL SOURCES

Diário da República · Portaria n.º 51-B/2026/1 ↗Updates the public-administration meal allowance to €6.15, effective 1 January 2026.
Portal das Finanças · Código do IRS, artigo 2.º ↗States that meal allowance is taxed only on the part above the legal limit, or the legal limit plus 70% for meal vouchers.
Segurança Social · Guia Prático da Declaração de Remunerações ↗Explains reporting of meal allowance and the contribution base under the CIRS terms.
DGAEP · Suplementos remuneratórios e subsídio de refeição ↗Public reference table showing the €6.15 meal allowance from 2026.

DISCLAIMER

Informational estimate for employees in Portugal, using the limits in force in 2026: €6.15/day in cash and €10.46/day on a meal card or voucher. The card ceiling is €6.15 × 1.70, rounded to the cent. The Social Security estimate uses the general regime (11% employee + 23.75% employer) only on the excess; special regimes, absences, holidays, collective agreements, IRS withholding and internal payroll rules can change the result. Not tax advice or payroll processing.