Romania meal voucher calculator 2026 — value, tax, net
See exactly how much you receive from your monthly meal vouchers: gross value, 10% income tax and net amount on the card. With an automatic comparison: how much you would lose if the same amount were paid as gross salary.
21 × 45 RON
Withheld from voucher value.
Without issuer commission.
Amount loaded on the voucher card after tax withholding.
Free account in 30 seconds, e-Invoice included.
Meal vouchers vs salary — the real tax advantage
As meal vouchers
- Gross amount
- 945 RON
- CAS (25%)
- —
- CASS (10%)
- —
- Income tax (10%)
- 95 RON
- Net take-home
- 851 RON
As equivalent gross salary
- Gross amount
- 945 RON
- CAS (25%)
- 236 RON
- CASS (10%)
- 95 RON
- Income tax (10%)
- 61 RON
- Net take-home
- 553 RON
Extra income from vouchers
298 RON
(31,5 % of the gross amount) — extra money every month.
How meal vouchers are taxed in 2026
Maximum value per day
The 2026 legal ceiling is 45 RON / working day, under Law 201/2025 and Joint Order MMSS / MF no. 484/280/2025. Applicable from November 2025 through September 2026.
No CAS and CASS
Meal vouchers are exempt from social contributions (CAS 25% and CASS 10%) — for both the employee and the employer.
Income tax
Since 2024 (Law 296/2023), meal vouchers are subject to a 10% income tax. Before that they were fully tax-exempt.
Deductible for the company
Meal voucher costs are fully deductible when computing corporate income tax, within the legal ceiling.
In 2026, the maximum legal value of a meal voucher is 45 RON / working day. Check the Ministry of Labour orders periodically for adjustments.
Official sources
The rates and thresholds used in the calculation come from legislation in force at the verification date.
- Law 165/2018 — meal voucher system and nominal value
- Law 201/2025 — increase of the maximum nominal value of meal vouchers to 45 RON per working day
- Joint Order MMSS / MF no. 484/280/2025 — maximum nominal value 45 RON / day, November 2025 – September 2026
- Law 227/2015 — Romanian Fiscal Code, art. 76 (4) lit. p (10% income tax on meal vouchers)
- Law 296/2023 — introduction of 10% income tax on meal vouchers
Data updated on 10 mai 2026. These calculations are indicative and do not replace advice from a chartered accountant.
Frequently asked questions about Romanian meal vouchers in 2026
Your vouchers, your invoices — all in one place.
Storno issues invoices compliant with the Romanian Fiscal Code, sends e-Invoices to ANAF and keeps track of employee benefit expenses.