Meal allowance in Portugal 2026: amounts, tax limits and when it is mandatory

Your employer pays you 8 EUR per day on a meal card. Your colleague at the company next door gets 13 EUR. Your cousin, who works freelance, gets nothing. All of this can be perfectly legal. In Portugal, meal allowance is not required by national law for private companies, and the amounts vary by sector and collective agreement.

This guide answers four practical questions: how much it can be, when it is taxed, when it is actually mandatory, and what catches people in between.

How much is it in 2026

Tax-free limits (IRS plus Social Security) come from Art. 2 paragraph 3 of the IRS Code. The cash limit is the value paid to public-service workers (6.15 EUR in 2026, set by Ordinance 51-B/2026/1 of 30 January). On a card it is that value plus 70 percent (6.15 plus 70 percent = 10.455 EUR, rounded to 10.46 EUR):

The difference between the two is large: 70 percent more allowance via meal card. That is why almost all companies offer a meal card instead of cash. It is cheaper for them (less Social Security to pay) and net pay is higher for the worker.

These amounts are not what the company "must pay". They are only the limits for tax-free treatment. The employer can pay 6, 10, 15 or 20 EUR per day. Anything above the tax-free limit is taxed as regular income.

When it is taxed

The rule is simple: only the part above the limit is taxed.

It is not "if you go over the limit, the whole allowance becomes taxable". Only the excess is.

Three typical scenarios:

Scenario 1, employer pays 6.15 EUR in cash. Fully tax-free. Net = 6.15 EUR.

Scenario 2, employer pays 10.46 EUR on a meal card. Fully tax-free. Net = 10.46 EUR.

Scenario 3, employer pays 13.00 EUR on a meal card. Tax-free 10.46 plus taxed 2.54. The taxed portion pays your IRS bracket and 11 percent Social Security. The employer also pays 23.75 percent Social Security on the excess 2.54.

A common trick to avoid: some employers split the payment, like 4 EUR in cash plus 6 EUR on a meal card, thinking that keeps both portions below the limits. It does not work that way. The 4 EUR in cash count against the 6.15 EUR per day cash limit, and the 6 EUR on the card count against the 10.46 EUR per day card limit. Splitting only makes accounting messier.

When it is mandatory

This is the most important section of the guide. Direct answer: it depends.

Public sector

Mandatory by statute. All workers of the State, municipalities, public schools, and the National Health Service receive a meal allowance for each working day. The amount is set by annual ordinance. In 2026 it is 6.15 EUR per day (Ordinance 51-B/2026/1 of 30 January), up from 6.00 EUR in place since 2023. This public-service value is also the legal tax-free ceiling in the private sector (Art. 2 paragraph 14 of the IRS Code).

Private sector

Not mandatory by national law. The Labour Code does not impose a meal allowance on any private company.

It only becomes mandatory if one of these four sources requires it:

1. Collective bargaining agreement (CCT or AE) for the sector. Most Portuguese CCTs require it: retail, manufacturing, hospitality, banking, services, IT. Each CCT sets its own minimum amount.
2. Individual employment contract with an explicit clause.
3. Internal company regulation that establishes it.
4. Repeated company practice. If the employer paid the allowance for a long time, it created a right that cannot be removed arbitrarily.

Practical path:

1. Find your CCT at www.dgert.gov.pt (Boletim do Trabalho e Emprego, BTE).
2. Check the meal allowance clause. The minimum amount is there.
3. Compare with what you receive. If you receive less, you can claim the difference for up to one year back (Art. 337 paragraph 1 CT).

Other rules that catch people

A direct list of what really comes up:

Only for working days.

• No allowance during paid holidays.
• No allowance during sick leave.
• No allowance on weekends or public holidays (unless you work).
• No allowance for absences, even justified ones.

A half day usually counts as a full day. Most CCTs say that starting the workday is enough to qualify for the full daily allowance. Some sectors are exceptions, so check your CCT.

It does not count for anything else.

• Holiday allowance: does not count (Art. 264 CT, read with Art. 260).
• Christmas allowance: does not count (Art. 263 CT).
• Severance: does not count (Art. 366 CT).
• Unemployment benefit: not included in the reference earnings.

Sector cap. If a company pays a higher meal allowance than the standard one, some CCTs include a monthly absolute cap. Always check your specific CCT.

Reduced hours. Yes the allowance can be reduced, but only proportionally. Working 4 hours instead of 8 usually keeps the allowance (since you still worked). Working only 2 hours, some CCTs already reduce.

Overtime. Some CCTs grant a second meal allowance if the working day exceeds a set number of additional hours (typically 5 or 6 extra hours). Check your CCT.

How to find your CCT in 5 minutes

1. Go to www.dgert.gov.pt and search CCT/AE.
2. Search by your sector or company name.
3. Open the most recent CCT.
4. Look for the clause with "subsídio de refeição" or "subsídio de alimentação".
5. Check the minimum amount and the payment form (cash or card).

If the CCT amount is higher than what you receive, you can claim it. If it is equal or lower, you keep the more favourable amount (Art. 476 CT, principle of the more favourable treatment).

What if the employer never paid the allowance owed?

It is treated like any unpaid labour credit. Two paths:

1. Written demand. Registered letter with delivery confirmation requiring payment of the unpaid amounts, a reasonable deadline (8 to 15 days), and late payment interest.
2. ACT complaint. For breach of the IRCT (Law 107/2009). ACT can issue a fine and require regularisation.

If more than 60 days pass and the company still does not pay, you have the right to resign for just cause (Art. 394 paragraph 5 CT) and keep access to unemployment benefit.

More on this path in the unpaid wages guide.

How it all connects

Summary in one line:

Check the CCT, calculate the tax-free limit (6.15 / 10.46), compare with what you receive, demand if less, then ACT or just cause if nothing changes.

Pick the piece that helps you now:

• To estimate true net pay: net salary calculator with meal allowance.
• If the employer is also late with wages: unpaid wages guide.
• To file an ACT complaint: ACT complaint template.