The Ticket Restaurant – also known as a meal voucher or restaurant cheque – is exempt from personal income tax up to 11 € per working day in 2026. For the worker, that means more purchasing power without paying taxes on that amount; for the company, an expense 100% tax-deductible %. Here's how this taxation works, what requirements you need to meet, what happens if you exceed the limit, and how it's reflected on your payslip, with examples.
Ticket Restaurant is a social benefit highly valued by employees and companies. From a fiscal point of view, it functions advantageously: the amounts the worker receives as meal assistance are exempt from income tax up to €11 per working day, as long as the legal requirements are met. This means the employee receives this benefit without an increase in their tax burden, and the company benefits from simpler management and clear deductions. These amounts, although exempt from income tax, are included in the social security contribution base and must be correctly reflected on the payslip.
For Ticket Restaurant vouchers to benefit from IRPF exemption, it is necessary:
Include the amounts in the payslip as part of the social benefits (food, transport, childcare, etc.).
Do not exceed the limit of €11 per day worked: weekends, holidays and public holidays do not count.
Do not substitute the benefit of a cash amount.
Social Security contributions for such amounts and to record them correctly on the payslip.
Following these steps allows the employee to obtain the tax advantage without complications and ensures the company maintains transparency and regulatory compliance.
The limit of €11 is per working day. If the daily amount exceeds that sum, Only the excess loses the exemptionthis part is considered a benefit in kind and is taxed under income tax as ordinary employment income. The first €11 remains tax-exempt. This is why it's important to dimension the benefit correctly based on the days actually worked.
Implementing Ticket Restaurant brings direct benefits to the company from a fiscal and accounting point of view:
Full deductibility for corporate tax purposesThe amounts earmarked for Ticket Restaurant are deductible at 100%, thereby reducing the tax base and optimising the company's tax burden.
Simplified accountingBy managing expenditure by means of a Monthly single invoice, accounting imputation and monitoring of social benefits are facilitated, avoiding errors and redundancies.
Tax and legal compliance ensuredThe inclusion of Ticket Restaurant in the payroll and correct National Insurance contributions allows demonstrate to the Tax Administration that the expenses comply with current regulations, avoiding inspection risks.
Cost optimisation of labour with no additional tax impactThe company can offer an employee benefit that is highly valued, such as meal vouchers., without any increase of non-deductible taxes or contributions.
If you're self-employed, food expenses linked to your activity can also have tax advantages, provided they are duly justified, accounted for, and recorded in the financial year in which they are incurred.. The rules for deductibility for the self-employed have their own peculiarities, so it's advisable to confirm your case with your advisor before applying them.
Ticket Restaurant not only facilitates daily meals, but also offers concrete fiscal and financial benefits:
Direct tax savingsThe amounts received are exempt from income tax up to €11 per working day, which translates into tangible savings on your tax return without reducing your net salary.
Flexible BenefitsCan be integrated into Flexible Benefit Plans, allowing the total remuneration to be optimised and the worker's purchasing power to be increased without increasing the tax burden.
Simplified management and time savingThe use of Ticket Restaurant streamlines the tracking of food expenses, avoiding complicated administrative procedures and receipts.
Digital control and convenienceTicket Restaurant Card: If the Ticket Restaurant Card is used, the employee can Check balance, transactions, and search for affiliated restaurants from your mobile., combining tax savings with ease of use in your day-to-day life.
Annual salary: €30,000
Use of Ticket Restaurant: €11 per day × 20 days per month × 11 months
Total days with Ticket Restaurant: 20 days × 11 months = 220 days
Total spent on Ticket Restaurant: 220 days × €11 = €2,420
Daily exemption limit: €11
As Pablo uses exactly €11 daily, The entirety of the €2,420 is exempt from income tax..
Without a restaurant ticket, those €2,420 would be taxed as part of your salary for income tax.
With Ticket Restaurant, save IRPF on those €2,420, which represents an approximate saving depending on your tax rate.
I want to calculate the tax savings of Ticket Restaurant!
A very common question is how the Ticket Restaurant appears on the payslip. Imagine Pablo receives €220 per month (€11 × 20 days):
The result: those €220 they are not included in the IRPF base, so Pablo receives his usual net salary plus the €220 balance on his card, without being taxed on it.
In short, the tax treatment of the Ticket Restaurant scheme benefits both parties: employees enjoy up to €11 per day exempt from income tax – greater purchasing power without affecting their take-home pay – and the company gains a 100% tax-deductible expense under the % scheme, with simple administration that is fully compliant with regulations. It is one of the employee benefits offering the best balance between tax savings and implementation effort, whether offered directly or as part of a flexible remuneration scheme. Furthermore, having specialised solutions such as those from Edenred it facilitates the management of this benefit, guaranteeing an agile, secure experience tailored to the needs of each organisation.
I am an expert in employee benefits, specialising in strategic communication and consulting. I currently work at Edenred Spain as a Customer Success Manager, where I support organisations in the effective implementation of their compensation and benefits plans. My goal is to maximise the perceived value of these solutions as a key lever for talent attraction and retention.
