Who can receive meal vouchers in Luxembourg in 2026? Eligibility, legislation and tax rules

6 min to read

October 1, 2026

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Full-time and part-time employees, eligible interns and apprentices, and certain salaried company directors can receive meal vouchers in Luxembourg, provided the applicable conditions are met. What rules apply, what is the maximum permitted value and how are meal vouchers taxed? This guide answers the main questions about eligibility, taxation and how meal vouchers work in Luxembourg in 2026.

Quick answer: Meal voucher rules in Luxembourg in 2026

Full-time and part-time employees can receive meal vouchers; interns and apprentices with a contract and payslip may also be eligible.
The value is determined by the employer and can be up to €15 per meal voucher.
For a €15 meal voucher, the employee contributes €2.80 and the employer can contribute up to €12.20 under the applicable tax-exemption rules.
Only one meal voucher may be granted per day worked; a commonly used reference is around 218 vouchers per year, or approximately 18 per month.

What is a meal voucher in Luxembourg?

A meal voucher is a payment voucher provided by an employer to help cover food expenses linked to an employee’s professional activity. In Luxembourg, it is an employee benefit that may qualify for favourable tax and social-security treatment when the applicable conditions are met.

Since 1 January 2025, meal vouchers have been fully digitalised. Paper vouchers have been replaced by digital solutions, including meal voucher cards that can be used as physical cards or via Apple Pay or Google Pay. Depending on the solution offered, a virtual card may also be available.

Who can receive meal vouchers in Luxembourg?

Eligibility primarily depends on the existence of a paid employment relationship and on the rules applied by the employer. Meal vouchers are not reserved for large companies: a company can grant them from its first employee, regardless of its size.

Under the eligibility categories validated for the applicable scheme, full-time and part-time employees can receive meal vouchers. According to the CSL, interns under contract who receive a payslip may also be eligible. Company directors who pay themselves a salary may be eligible when their situation meets the conditions of the scheme.

Category	Eligibility	Details
Full-time employees	Yes	Subject to the employer’s allocation rules.
Part-time employees	Yes	The number of meal vouchers granted depends in particular on the time actually worked. In Luxembourg, an employee generally needs to work at least 4 hours in a day for that day to qualify for a meal voucher.
Interns under contract with a payslip	Yes	Eligible when they have a contract and receive a payslip.
Salaried company directors	In some cases	A company director remunerated for day-to-day management may be eligible when that remuneration qualifies as income from salaried employment. Guichet.lu specifies that remuneration for day-to-day management constitutes income from salaried employment, unlike directors’ fees (tantièmes).

Who is not eligible for meal vouchers?

Under the Luxembourg meal voucher rules, the following categories are not eligible: posted employees who remain under contract with a foreign employer; self-employed people operating in their own name without a company structure or payslip; employees of a company that provides access to an employer-subsidised canteen; State employees; and volunteers.

The distinction between a self-employed person and a company director is important: a company director who receives a salary through a company may be eligible, unlike a self-employed person operating in their own name without a payslip.

What is the legislation on meal vouchers in Luxembourg?

The current framework is based in particular on the Grand-Ducal Regulation of 25 September 2023, which modernised the rules applicable from 2024. The reform increased the tax-exempt ceiling, broadened the ways meal vouchers can be used and organised the transition to a fully digital system.

The ITM also notes that the Labour Code does not contain a standalone general regime specifically governing meal vouchers. Under labour law, their treatment may depend on the employment contract, established practice and case law. The ITM emphasises that entitlement is linked to a day actually worked.

What is the maximum value of a meal voucher in 2026?

The face value of a meal voucher can be up to €15 in 2026. The amount is determined by the employer and may be lower than the maximum, provided the applicable rules are respected.

Discover the Pluxee Lunch card

How much do the employee and employer contribute?

For a face value of €15, the tax-exempt structure presented by Pluxee consists of a €2.80 employee contribution and an employer contribution of €12.20. If the employer pays the full €15, the €2.80 portion is taxable for the employee as a benefit in kind.

Element	With employee contribution	Without employee contribution
Employee contribution	€2.80	€0
Employer contribution	€12.20	€15
Taxable amount for the employee	€0	€2.80

How many meal vouchers can an employee receive per month?

Under Luxembourg rules, an employee can receive a maximum of one meal voucher per day actually worked. In practice, many companies use a flat-rate calculation to simplify administration. This is based on 218 working days per year, calculated as follows: 260 working days (52 weeks × 5 days), minus 26 days of annual leave, 11 public holidays and 5 flat-rate days.

This corresponds to 218 meal vouchers per year, or approximately 18 meal vouchers per month. The actual number granted may vary depending on the days actually worked and the employee’s individual situation.

What is the minimum working time required to receive a meal voucher?

For part-time employees, a meal voucher may be granted when at least 4 hours have been worked during the day. The allocation may also be prorated based on working time compared with a full-time schedule, at the employer’s discretion.

What are the tax advantages of meal vouchers?

For employers, contributions may be deductible as business expenses and the employer-funded portion may be exempt from social-security contributions within the applicable limits. For employees, participation in the tax-exempt scheme allows them to receive the meal voucher amount without additional taxation on that exempt portion, provided the relevant conditions are met.

For a practical overview of how these rules apply to a meal voucher solution, see the Pluxee Luxembourg offer.

Explore Pluxee’s meal voucher solution

FAQ about meal voucher eligibility and taxation

Can interns receive meal vouchers in Luxembourg?

Yes, when they are under contract and receive a payslip, in line with the eligibility criteria validated for the Pluxee scheme.

Can apprentices receive meal vouchers?

Yes. Apprentices under contract who receive a payslip may be eligible for meal vouchers.

Are posted employees under contract with a foreign employer eligible?

No. This category is excluded under the eligibility criteria validated for the scheme.

Can a self-employed person receive meal vouchers?

A self-employed person operating in their own name, without a company structure or payslip, is not eligible. This should be distinguished from a company director who pays themselves a salary.

Can employees with access to a subsidised company canteen receive meal vouchers?

No. When a company canteen already provides a meal subsidised by the employer, this category is excluded under the validated eligibility criteria for the scheme.