Meal allowance (subsídio de refeição) — daily IRS-exempt limit (2026)
Verified
FACT ID · irs-meal-allowance
Canonical value
€6.15/day in cash · €10.46/day via meal card or voucher●Verified ·
Unit
EUR
Issuing authority
Diário da República — Código do IRS (texto consolidado)
Legal instrument
CIRS Art. 2.º-A n.º 1 al. b)
Last verified
Review cadence
quarterly
Notes
The cash limit equals the public-administration meal-subsidy reference value, set at €6.15 for 2026 (Acordo Plurianual 2026–2029). When paid via meal card/voucher the exempt limit is that value + 70% = €10.46. Amounts above the limit are taxed as Category A income and subject to social-security contributions.
Change history
Initial capture€6.15/day in cash · €10.46/day via meal card or voucher
No further changes recorded yet — unchanged since it was first captured.
