What are meal vouchers?
Meal vouchers (chèques repas or titres-repas) are a widely used employee benefit in Luxembourg. They allow employees to pay for meals at restaurants, bakeries, supermarkets and other partnered food outlets. According to estimates, more than half of all employees in Luxembourg receive this benefit, making it one of the most common forms of supplementary compensation in the country.
In short: Meal vouchers offer a tax advantage for both employer and employee. The employer's contribution is exempt from taxes and social contributions up to EUR 12.20 per voucher.
Current amounts
Luxembourg regulations set the following limits for meal vouchers:
Maximum face value
EUR 15.00
Per voucher, per work day
Maximum employer contribution (exempt)
EUR 12.20
Exempt from taxes and contributions
Minimum employee contribution
EUR 2.80
Deducted from salary
The face value of the meal voucher is freely set by the employer, up to a maximum of EUR 15.00. However, the employer's contribution cannot exceed EUR 12.20 per voucher to qualify for the tax exemption. The remainder, at least EUR 2.80, is borne by the employee.
Eligibility conditions
The allocation of meal vouchers is governed by several rules:
- One voucher per effective work day: the employee receives one meal voucher for each day actually worked. Part-time work days generally also qualify, depending on the applicable agreements.
- No combination with business meals: if the employer reimburses a business meal for a given day, the employee cannot also receive a meal voucher for that same day.
- Excluded during absences: days of annual leave, sick leave, parental leave or any other absence do not entitle the employee to meal vouchers.
- Collective or individual agreement: providing meal vouchers is not a legal obligation. It results from an agreement between employer and employee, or from a collective bargaining agreement.
Tax treatment of meal vouchers
The tax treatment of meal vouchers is one of their main attractions:
| Component | Income tax | Social contributions |
|---|---|---|
| Employer contribution (up to EUR 12.20) | Exempt | Exempt |
| Employee contribution (min. EUR 2.80) | Deducted from net salary | Not subject |
The employer's contribution, up to EUR 12.20 per voucher, is fully exempt from income tax and social contributions for both employer and employee. This represents a significant advantage compared to a standard salary increase, which would be subject to social charges and income tax.
The employee's contribution is simply deducted from net salary. It is not considered taxable income as it constitutes an expense borne by the employee.
Impact on net salary: a concrete example
Consider a typical month with 20 work days and a meal voucher with a face value of EUR 15.00:
| Item | Calculation | Amount |
|---|---|---|
| Total face value | 20 x EUR 15.00 | EUR 300.00 |
| Employer contribution (exempt) | 20 x EUR 12.20 | EUR 244.00 |
| Employee contribution (deducted) | 20 x EUR 2.80 | EUR 56.00 |
| Net benefit for the employee | EUR 300 - EUR 56 | EUR 244.00 |
Result: for a deduction of only EUR 56 from your net salary, you receive EUR 300 in food purchasing power. That is a net benefit of EUR 244 per month, entirely tax-free.
By comparison, a gross salary increase of EUR 244 would yield only approximately EUR 130 to 170 net after taxes and contributions (depending on tax class). Meal vouchers are therefore significantly more advantageous.
Electronic card mandatory since 2025
Since 1 January 2025, paper meal vouchers no longer exist in Luxembourg: regulations require a fully electronic format. Employees use a dedicated payment card (Pluxee — formerly Sodexo —, myLunch and other approved issuers), reloaded each month by the employer.
- Up to 5 vouchers per day: a maximum of EUR 75 per day.
- Usable 7 days a week: including weekends and public holidays, for meals or food purchases at affiliated merchants in Luxembourg.
- Simplified management: real-time balance, no lost vouchers, lighter administration for the employer.
Calculate your net salary with meal vouchers
Use our salary simulator to estimate your net compensation in Luxembourg, taking into account all benefits in kind, including meal vouchers.