Meal benefits in Czechia — vouchers, flat allowance or workplace catering

Since 2024 the tax treatment of employee meals has been markedly simplified. Until then each method had its own rules and employers worked with a cap of 55% of the price of a meal. Today the Income Tax Act (Act No. 586/1992 Coll.) does not look at the form — what matters is how much the employee receives and under what conditions. As a result all three routes are assessed the same way and a company can pick the one that suits it operationally.

For the director of a smaller company this is good news: the choice is no longer driven by tax but by practicality. Below we go through how meal vouchers, the meal allowance and workplace catering differ, how much of the contribution is exempt from tax in 2026 and what the company itself can deduct.

Three ways to contribute to employees' meals

An employer essentially has three options. Meal vouchers — today mostly in electronic form (a payment card from providers such as Edenred or Pluxee) — are used by employees in restaurants and food shops. The meal allowance (stravenkový paušál) is a cash contribution the company adds directly to the wage; it needs no intermediary or card. Workplace catering means an in-house canteen or arranged meals (for example delivered lunches), typical of larger operations.

From the employee's point of view the difference is mainly convenience: a voucher has to be spent on food, while the allowance comes as money the employee can use freely. For the company the difference lies in administration and fees — the allowance is the simplest, vouchers carry a provider's commission, and an in-house canteen has its own costs and overheads.

The meal allowance — how much is exempt in 2026

On the employee's side the meal contribution is exempt from tax and levies up to a cap derived from the business-trip meal allowance. The limit is 70% of the upper rate of the meal allowance for a trip lasting 5 to 12 hours. Under MPSV Decree No. 573/2025 Coll. this upper rate for 2026 is CZK 185, so the exempt cap works out at CZK 129.50 per shift.

The exemption has two conditions: the employee must work at least 3 hours in the shift and must not, for the same shift, be entitled to a business-trip meal allowance — the two cannot be combined at once (we cover travel reimbursements in a separate article). If the shift, including the mandatory break, lasts more than 11 hours, the company can exempt a second contribution up to the same amount.

Example: if a company contributes CZK 150 a day, up to CZK 129.50 is exempt for the employee and the remaining CZK 20.50 is added to the wage — it is taxed and enters the levy base. That is not a mistake; you just need to know that anything above the cap is ordinary taxable income.

Vouchers and workplace catering — same cap, different form

Importantly, the same exempt limit of CZK 129.50 per shift applies to all three forms. It therefore makes no difference whether the employee receives a voucher, a cash allowance or a lunch in the company canteen — it is the value of the contribution that is assessed, not its shape. This is the main change from the position before 2024, when the individual forms had different rules.

The choice therefore depends on the operation. Vouchers give employees a wider choice of places to eat, but the company pays the provider a commission. The allowance is the easiest to administer and the money goes straight into the pay. In-house catering pays off where there are enough people to make a canteen or regular delivery worthwhile.

What the company deducts and what the employee is taxed on

For the employer the meal contribution is a tax-deductible expense, and in full — the old cap of 55% of the price of a meal has not applied since 2024. The company can therefore put the whole contribution into its costs regardless of whether part of it exceeds the employee's exempt limit. Up to CZK 129.50 per shift the contribution is, moreover, also exempt from insurance levies.

Which form to choose

For a small company with a few employees the simplest is usually the meal allowance — it needs no contract with a card provider or an in-house canteen, and the benefit goes straight into the pay. Vouchers make sense where employees see them as a distinct benefit and like to use them in restaurants. In-house catering is the domain of larger operations. Whichever route a company chooses, it is one of the obligations and options of an employer worth setting up right from the start.

Conclusion

Since 2024 meal vouchers, the meal allowance and workplace catering share the same tax regime: for the employee the contribution is exempt in 2026 up to CZK 129.50 per shift, and for the company it is fully tax-deductible. Choosing a form is therefore mainly a matter of practicality and overheads. For a company that wants both its benefits and its documents in order, a credible address and tidy paperwork matter just as much — which is exactly what a carefully run house for just thirty companies offers.

Frequently asked questions

How much of the meal allowance is tax-exempt in 2026?

In 2026 the meal contribution is exempt from tax and levies for the employee up to CZK 129.50 per shift. The amount equals 70% of the upper rate of the meal allowance for a business trip of 5 to 12 hours, which under Decree No. 573/2025 Coll. is CZK 185. The condition is that the employee works at least three hours in the shift and is not entitled to a business-trip meal allowance for it. Anything the employer provides above this limit is taxed as wage for the employee.

Does the exempt limit apply the same way to vouchers and the allowance?

Yes. Since 2024 meal vouchers, the meal allowance and workplace catering have had a single tax regime and the same exempt limit — CZK 129.50 per shift in 2026. What matters is the value of the contribution, not its form. The employer can therefore choose the method according to the operation without being pushed one way or the other by tax.

Is the meal contribution a tax expense for the company?

Yes, for the employer the meal contribution is a tax-deductible expense in full. The older cap of 55% of the price of a meal has not applied since 2024, so the company puts the entire amount it contributes to employees into its costs. Up to CZK 129.50 per shift the contribution is also exempt from insurance levies for the employee; the part above the limit enters the wage and is taxed in the ordinary way.