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Italian meal vouchers — tax-free and taxable share

Meal vouchers are not taxable up to 4 euros a day on paper and up to 10 euros a day in electronic form; the cash meal allowance paid on building sites and in areas without catering is tax-free up to 5.29 euros a day. Whatever a voucher is worth above the daily limit counts as employment income.

2026 rules — verified on September 25, 2026Free, no account

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Sources and assumptions

  • Gazzetta Ufficiale — TUIR (DPR 917/1986) — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « le prestazioni sostitutive delle somministrazioni di vitto fino all'importo complessivo giornaliero di euro 4 »
  • Gazzetta Ufficiale — TUIR — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « fino all'importo complessivo giornaliero di euro 4, aumentato a euro 10 nel caso in cui le stesse siano rese in forma elettronica »
  • Gazzetta Ufficiale — TUIR — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « le indennita' sostitutive delle somministrazioni di vitto corrisposte agli addetti ai cantieri edili, ad altre strutture lavorative a carattere temporaneo o ad unita' produttive ubicate in zone dove manchino strutture o servizi di ristorazione fino all'importo complessivo giornaliero di euro 5,29 »

Calculation assumptions

  • The limit is daily (article 51(2)(c) of the TUIR): the calculator applies it to each day's voucher and multiplies by the number of days.
  • The cash allowance is tax-free up to 5.29 euros only for staff on building sites, at temporary work locations or at units in areas with no catering available.
  • Staff canteens, other cash meal allowances and social security contributions are not covered.

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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.