Meal vouchers vs daily allowance: which makes more sense for your freelance business? If you work through your own company in Belgium, both can lower your tax burden, but they come with different conditions. Here’s how the amounts, tax treatment and administration compare, and when you can combine them.
First things first: if you work as a sole trader, neither option is available. You don’t pay yourself a salary as a company director, and both benefits depend on that.
Meal vouchers: a fixed benefit for every day you work
As a company director, you are both employer and employee. So your company can grant you meal vouchers, just as it would for staff. Since 1 January 2026, these amounts apply:
- up to €10 per meal voucher
- of which up to €8.91 is paid by your company
- and at least €1.09 as your own contribution, deducted from your salary
- one voucher per day actually worked
Do you work around 220 days a year? That’s up to €2,200 in meal vouchers a year. The part your company pays is exempt from personal income tax and social security contributions. On a €10 voucher, your company can deduct up to €4 from its taxes.
Keep in mind:
- You must pay yourself a salary as a company director.
- Do you have staff? Then you must grant them vouchers of the same value.
- You must use an approved issuer, such as Monizze.
- You use the vouchers for food and drink in shops, supermarkets and restaurants.
Daily allowance: a flat rate for days on the road
A daily allowance isn’t an extralegal benefit. It’s a reimbursement of costs. A business trip means working away from your usual workplace, for example at a client’s. If you’re on a business trip for at least six hours, your company can pay you a flat amount to cover your meal costs. You don’t need to keep receipts. Since 1 September 2026, the tax authorities accept up to €22.08 per day. If you opt for a monthly flat rate, the cap is 16 days, or €353.28 a month. The allowance is tax- free for you and fully deductible for your company.
Keep in mind:
- It only covers real business trips in Belgium, not your commute. Trips abroad have their own rates per country.
- Do you work more than 40 days in the same tax year at the same client? Then that site counts as your fixed workplace.
- Your meals can’t already be paid for in another way, such as a company restaurant.
- You report the allowance on your 281.20 tax form and keep a record of your trips.
Meal vouchers or daily allowance: what’s the
difference?
| Meal vouchers | Daily allowance | |
| What is it? | Extralegal benefit | Reimbursement of costs |
| When? | Every day you work | Only on days with a business trip of 6+ hours |
| Amount | Up to €10 per day (€8.91 from your company) |
Up to €22.08 per day |
| Deductible for your company |
€4 per voucher | In full |
| Administration | Through an approved issuer | Keep a record of your trips (no meal receipts needed) |
| Where to use it? | Food and drink at accepting merchants |
Free to spend |
Can you combine them? Not on the same day without an adjustment. If you also
get a meal voucher on a travel day, your company has to deduct the employer’s
share of that voucher from the daily allowance.
Over the year, you can use both: vouchers for office days, a daily allowance for days
on the road. Ask your accountant to help you keep track. Still looking for one? Here’s how to find an accountant in Belgium.
Meal vouchers with Monizze: set up in 5 minutes
Going for meal vouchers? Then you want as little work as possible. With Monizze,
you keep the admin as light as possible.
- Quick start: register your company and order online in 5 minutes, no
appointment needed. - Automatic top-ups: your Monizze card is topped up every month.
- One card for everything: meal, eco, gift, and sport and culture vouchers sit
on the same 4-in-1 card. - Pay with your smartphone: activate Monizze Pay and pay straight from the Monizze app.
- Widely accepted: use your vouchers at more than 45,000 merchants in Belgium, in store and online.
- Personal help: talk directly to a member of our team, Monday to Saturday, in Dutch, French or English.
Your card lands in your letterbox within 5 working days. And your accountant finds all invoices in one place for the bookkeeping.
Combine your meal vouchers with eco vouchers? Then you enjoy even more benefits as a company director, within the legal framework.
Exclusive offer for Freelancers in Belgium readers: open a new freelancer account with Monizze and you get:
– a free account setup (worth €22)
– a reduced order fee of €6.95 instead of €7.99
Request a quote
Which option suits you best?
It mainly depends on how you work.
- Mostly working from home or a fixed office? Meal vouchers may be the better choice. You get them every day you work, with no trips to record.
- Often on short assignments at different clients? Then a daily allowance can pay more per day. Do watch the 40-day rule.
- On a long assignment at one client? After 40 days, the daily allowance no longer applies for that workplace. Meal vouchers just keep going.
- A mix of both? Combine them: vouchers on office days, a daily allowance on travel days.
Talk your choice through with your accountant. They know your pay set-up and can see which option gives you the most net.
Going for meal vouchers? With Monizze, you set them up for your company fully online. Request a quote.
