Meal Allowance Calculator 2026: Portugal

The meal allowance (subsídio de refeição or subsídio de alimentação) is an amount paid for each working day to help with meals. Up to a daily limit it is exempt from IRS and Social Security; anything above that is taxed like salary. The limit depends on how it is paid: €6.15 per day in cash and €10.46 per day (70% more) by meal card or voucher, in 2026. Enter the daily amount, the payment method and your working days to see how much you receive per month and how much of it is tax-free.

Daily allowance amount€Payment methodWorking days in the monthdays

Use the allowance per working day. A meal card or voucher has a higher exempt limit (70% more) than cash. The working days (22 by default) are only the days actually worked.

Monthly allowance total

€224.40

22 days × €10.20

Part exempt from IRS and Social Security

€224.40

Taxed part: €0.00

Exempt limit per day	€10.46
Exempt part per day	€10.20
Monthly total	€224.40
Exempt part for the month	€224.40
Most you can receive tax-free per month	€230.01

The whole allowance is within the limit, so it is exempt from IRS and Social Security.

Estimate for employees in mainland Portugal, with the 2026 limits (€6.15 in cash, €10.455 by card). It does not cover meals provided in kind (canteen) or limits set by a specific collective agreement.

Educational estimate, not advice. The €6.15 (cash) and €10.455 (card) limits and the 11% Social Security are official for 2026. It does not compute the IRS on the taxed part. Always check your payslip.

The exempt limit: €6.15 in cash, €10.46 by card

Portuguese IRS law exempts the meal allowance up to a limit per working day. In 2026 that limit is €6.15 when paid in cash and €10.455 (shown as €10.46) when paid by meal card or voucher, that is, the cash value plus 70%. So paying the allowance on a card lets the employer give more tax-free. Up to the limit, the allowance carries no IRS and no Social Security.

Anything above the limit is taxed

The part of the daily allowance above the limit (for example, €12 paid by card exceeds €10.455 by €1.545 a day) counts as employment income: it enters IRS (category A, at your rate) and the Social Security base. The calculator shows that excess, multiplies it by your working days and applies the employee’s 11% Social Security. The IRS depends on your bracket, so it is explained but not computed here.

How much you receive per month

The monthly total is the daily amount times your working days (22 by default). The calculator splits that total into the exempt part and the taxed part, and shows the take-home after the Social Security on the excess. It also shows the most you can receive per month fully tax-free with the payment method you chose.

Cash or card: the difference

For the same daily value, the card is more tax-efficient: the exempt limit is 70% higher (€10.46 vs €6.15). For example, €11 a day in cash has €4.85 a day taxed, but on a card only €0.55 a day. That is why most companies pay the allowance on a meal card.

Worked example

Take a €12 daily allowance, paid by card, over 22 working days. The card exempt limit is €10.455 a day, so the exempt part is €10.455 and the taxed excess is €12 − €10.455 = €1.545 a day. In the month: total of €12 × 22 = €264, of which €230.01 is tax-free and €33.99 is taxed. On the €33.99, the employee’s Social Security (11%) takes €3.74, leaving €260.26 net (the IRS on the €33.99 depends on your bracket). If the same value were paid in cash, the limit would be only €6.15 and far more would be taxed.

Frequently asked questions

What is the meal allowance exempt limit in Portugal in 2026?

In 2026 the meal allowance is exempt from IRS and Social Security up to €6.15 per day when paid in cash and up to €10.455 per day (shown as €10.46) when paid by meal card or voucher. The card limit is the cash value plus 70%.

Why does the card have a higher limit?

IRS law sets the exemption limit at the reference value plus 70% when the allowance is granted through a meal voucher or card. In 2026, €6.15 × 1.70 = €10.455. The goal is to encourage card payment, which can only be used for meals and food.

Is the meal allowance subject to IRS and Social Security?

Only the part above the daily limit is. Up to €6.15 (cash) or €10.455 (card) per day, the allowance is exempt from IRS and Social Security. Anything above is added to salary for IRS (category A) and enters the Social Security base (11% employee, 23.75% employer).

Is the meal allowance paid every day of the month?

No. The meal allowance is paid only for each actual working day. It is not paid on weekends, holidays, bank holidays or absences. That is why the calculator uses your working days (22 by default), not 30.

Are the figures exact?

The €6.15 (cash) and €10.455 (card) limits and the 11% Social Security are official for 2026. It is an educational estimate: it does not compute the IRS on the taxed part (which depends on your bracket) and does not cover meals provided in kind (canteen) or limits set by a specific collective agreement. Always check your payslip.

Related calculators & reading

Sources

Código do IRS, art. 2.º, n.º 3, al. b), 2): limite de isenção do subsídio de refeição — Autoridade Tributária e Aduaneira (Portal das Finanças)
Portaria n.º 51-B/2026/1: valor do subsídio de refeição da Administração Pública (6,15 €) para 2026 — Diário da República
Decreto-Lei n.º 139/2025: retribuição mínima mensal garantida de 920 € (Continente) para 2026 — Diário da República

Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: 2026-06-05