Meal costs represent a major issue for employees and independent professionals in 2025. Understanding how they work is essential to maximize tax benefits while respecting legal obligations. From the deduction of expenses incurred to potential tax exemptions, each aspect deserves particular attention. This article explores in depth the rules in force, the deductible amounts and the steps to follow to optimize your meal expenses.
How Meal Fees Work
THE meal costs are the expenses that employees or self-employed workers engaged in professional activities must bear for food when they cannot return home.
Costs covered
Several situations give rise to the need to cover these costs:
- Professional relocation: Employees on mission or on remote construction sites.
- Working conditions involving regular travel which make it impossible to return home during meal times.
- Special times which do not allow you to return home at lunchtime.
It is essential to note that personal expenses which do not fall within these criteria cannot be reimbursed by the employer, nor deducted for tax purposes.
Support systems in 2025
In 2025, different forms of compensation exist to help employees cover their meal costs:
- Lump sum compensation : A fixed amount is paid to employees to cover their meals.
- Restaurant tickets and cards : These means allow great flexibility and are accepted in many establishments.
- Refunds on receipt : Employees can submit their invoices to be reimbursed.
With the rise of digital technology, managing meal expenses has become simpler thanks to digital tools such as expense management platforms, which allow you to submit receipts quickly and efficiently.
Changes to the meal fee schedule between 2022 and 2025
The scale of meal costs underwent several revisions between 2022 and 2025. It is imperative to familiarize yourself with these changes for effective expense management.
| Year | Price of home meal (€) | Deduction limit price (€) | Maximum deduction per day (€) |
| 2022 | 4.95 | 19.10 | 14.15 |
| 2023 | 5.00 | 19.40 | 14.40 |
| 2024 | 5.00 | 19.40 | 14.40 |
| 2025 | 5.00 | 19.40 | 19.40 |
Each development reflects an adaptation to current financial and professional realities, thus ensuring that the amounts allocated truly correspond to the needs of employees.
Calculation of meal costs in 2025
The calculation of meal costs in 2025 is based on several key elements:
- Workplace expenses : The authorized deduction corresponds to the difference between the expenses incurred and the fixed value of a meal taken at home, set at €5.10 in 2025.
- Supporting documents : Expenses must be validated by appropriate invoices and respect a ceiling of €19.80 per day.
For example, an employee working 220 days per year and unable to return home can calculate their deductions as follows: €5.10 x 220 = €1,122.
For self-employed workers, it is crucial not to exceed the maximum deductible amount. Thus, if expenses exceed the limits, only the portion up to €19.80 will be taken into account as deductible.
Deduction of meal expenses in 2025
Meal expenses may become deductible under certain conditions. The rules to follow differ between employees and self-employed people.
For employees
Employees can deduct the excess portion of expenses that are not reimbursed by the employer. It is important to keep proof of expenses incurred to support this deduction.
For the self-employed
Expenses are also deductible provided they are justified by professional necessity and are not considered excessive.
It is essential to master the specific rules for each category in order to benefit from an advantageous tax framework.
Taxation of benefits in kind in 2025
THE restaurant tickets and meal allowances are classified as benefits in kind. The latter may also be subject to tax charges.
However, they remain exempt up to a certain ceiling established annually. Rigor is also reinforced by the administration which monitors compliance with the ceilings in order to avoid abuse.
In 2025, it is particularly vigilant regarding the documentation which proves the reality of the expenses incurred.
Reporting meal expenses on tax form
When it comes to reporting meal expenses on your tax form, there are separate protocols to follow depending on your employment status.
Employees
Employees must enter excess costs not reimbursed by the employer in the section dedicated to actual costs.
Independents
Likewise, the costs incurred must be reported in the professional expenses to be deducted, which requires precise documentation.
Managing documentation and supporting documents is essential to ensure compliance with legislation, and to optimize possible deductions.
Management of actual costs
The actual fee strategy requires special attention. Good management allows each expense to be perfectly justified and errors to be avoided. Using expense management software can greatly facilitate this aspect of personal or business accounting.
It is also advisable to keep all receipts and invoices, not only for the tax declaration but also to anticipate possible tax audits.