Personal income tax (“IRS “) and social security exemption for meal allowances

Meal allowance update
May 9, 2023

To mitigate the impact of inflation and the resulting loss of purchasing power, Ordinance 107-A/2023 of April 18 raises the nominal amount of the meal allowance for public sector employees.

Under article 3.2.b) of the IRS Code, the tax-exempt amount of meal allowance (for both public and private employment relationship) is now set at:

  • €6.00, when paid in cash; and
  • €9.60, when paid in meal vouchers (legal limit plus 60%).

These exemption limits will apply retroactively from January 1, 2023.

May 9, 2023