Meal vouchers for company directors: amount, how to apply and how much can you deduct?

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Meal vouchers are extremely popular in Belgium: around half of all workers enjoy this extra-legal benefit. The reason is simple: meal vouchers are advantageous for both employer and employee.

Are you self-employed with your own company? You can give yourself meal vouchers to maximise your income. And because, in your own company, you’re both employer and employee, you benefit twice from the tax advantage.

Meal vouchers for the self-employed: how does it work?

As a company director in Belgium, you can give yourself meal vouchers, just like ordinary employees. As a self-employed sole trader, this is not possible. More on that below.

All the practical arrangements are handled by one of the officially recognised issuing companies. Monizze, Pluxee and Edenred are currently the main providers in Belgium. They help you with the set-up and initial admin, such as drafting an individual meal voucher agreement for your company. After that, they send you a monthly invoice and credit the vouchers to your meal voucher account.

Of course, the meal vouchers also need to appear on your monthly payslip.

Do you have one or more employees? If so, you are obliged to give them meal vouchers too, and the value per voucher cannot be lower for them than for yourself.

Not for self-employed sole traders

Are you self-employed as a sole trader? Bad news: you cannot give yourself meal vouchers. This is only possible if you are self-employed through a company. A self-employed sole trader does not pay themselves an official salary, which is a prerequisite for the meal voucher system.

Looking to optimise your taxes as a sole trader? Take a look at deductibles.be, where you will find plenty of tips and advice.

How much are meal vouchers worth in 2026?

From 1 January 2026, the new maximum amounts are:

• Maximum per meal voucher: €10.00
• Employer contribution: maximum €8.91
• Employee contribution: minimum €1.09 (deducted from salary)

The value per voucher can be lower, but to maximise your remuneration it is best to opt for the maximum amount of €10.00.

With an average of 20 working days per month, that works out to:

• €200.00 in meal vouchers per month
• Of which €178.20 is paid by the company
• And €21.80 via salary deduction

The tax advantages of meal vouchers

Tax advantage for the employee (you!)

As a salaried company director, by giving yourself meal vouchers you receive €178.20 extra net per month from your company, fully exempt from social security contributions and income tax. That is net purchasing power you can use entirely for food.

Tax advantage for the employer (also you!)

On the €178.20 your company contributes towards meal vouchers, there are no employer contributions, no social security contributions, and no personal income tax to pay.

That is a huge difference compared to a salary increase. If you want to increase your salary by the same amount, it quickly costs you up to three times as much as an employer.

The only additional cost is the fee charged by the issuing company. These fees depend on the provider and are negligible compared to the tax advantages. In any case, you receive an invoice for these admin fees, which you can deduct as a business expense.

Are meal vouchers tax-deductible for corporate tax purposes?

Only partially. The deductible amount depends on the value of your meal vouchers.

• Vouchers worth less than €10: you can deduct a maximum of €2 per voucher as a business expense.
• €10/voucher (the maximum): you can deduct €4 per voucher.

The remaining amount is not deductible, but is fully exempt from social security contributions and personal income tax.

How do I record my meal vouchers in Accountable?

Follow the steps below to accurately record the meal voucher invoices for your company:

• Add the invoice in the ‘Expenses’ screen.
• Select the category ‘Meal vouchers’ and enter the correct amount.

⚠️ Important: You can only deduct part of the amount per meal voucher for tax purposes. Therefore, don’t enter the total amount of the invoice. If the invoice is for 20 vouchers of €10 each, you can only deduct €80 (20 x €4).

• Select 0% in the ‘VAT’ section (meal vouchers are exempt from VAT).
• Add a second item and select the category ‘Administrative fees for meal vouchers’. 
• Enter the admin fees (admin fees are subject to 21% VAT).
• Click ‘Save’.

If you have any further questions about this topic, don't hesitate to contact Accountable's tax coaches. They’ll be happy to help!

If you’re a sole trader looking to optimise your tax situation, take a look at deductibles.be.You'll find plenty of tips there to ensure you’re not missing out on any deductible expenses.

Frequently asked questions about meal vouchers

Author - Valesca Wilms

As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.

Who is Valesca ?