Sachbezugswert 2026: How Much Meal Subsidy Employers Can Give (€4.57 + €3.10 = €7.67 per Day)

Meal Subsidy 2026: What Employers Can Actually Give

Many companies want to subsidise team lunch but get stuck on the rules. This article explains the 2026 Sachbezugswert, the top-up of up to €3.10, and what it means for your company.

For 2026, the official value for a lunch is €4.57. With the top-up, subsidies of up to €7.67 per day per employee are possible.

As of October 2026. This is not tax advice. Check the setup with your payroll team.

The Sachbezugswert is the official value used to account for employer-provided meals on payroll. It is set every year in Germany’s social security wage ordinance.

For 2026, the change was published in the Federal Law Gazette on 29 December 2025 (source: lohn-info.de).

These meal values apply per day in 2026:

The lunch value was €4.40 in 2025, so it rose by €0.17 for 2026.

A meal’s value may exceed the lunch Sachbezugswert by up to €3.10. According to the sources cited here, no tax or social security is due on that portion.

€4.57 plus €3.10 gives up to €7.67 per day per employee (source: VLH).

Most companies use one of two models. The right one depends on your payroll and on whether employees pay a contribution.

Employer pays flat tax

The employer bears the Sachbezugswert and taxes it at a flat 25% under § 40 (2) EStG. Among other conditions, the meals must be provided on working days and must not be agreed as part of salary.

Employee contribution

If employees pay at least the Sachbezugswert themselves, no taxable benefit arises. The employer can then add up to €3.10. The exact result depends on how the contribution is structured.

With 15 subsidised days per month, each employee receives:

• 15 days × €7.67 = €115.05 per month
• 12 months × €115.05 = about €1,381 per year

That is the maximum. You can set your daily budget anywhere below it.

Without an agreement, employers must reclaim meal vouchers for days of leave, sickness or business travel. If you agree on no more than 15 subsidies per month, that proof requirement falls away (source: VLH).

1. Set a daily budget between €3.00 and €7.67.
2. Employees order in the Office Lunch app or browser. The subsidy is applied automatically.
3. The per-employee report (days, amounts, monthly totals) goes into payroll.

Read more on our meal subsidy & Sachbezug page. For an overview of all benefits, see the employee benefits guide 2026, and find out why Office Lunch is becoming Germany’s most valuable employee benefit.

What is the Sachbezugswert for lunch in 2026?
€4.57 per meal.

How much meal subsidy is possible in 2026?
A meal’s value may be up to €3.10 above the Sachbezugswert, so up to €7.67 per day.

How much is that per year?
With 15 subsidised days per month, about €1,381 per employee.

Do I have to document absences?
Not if you agree on no more than 15 subsidies per month.

Who pays the flat tax?
In the flat-tax model, the employer, at 25% under § 40 (2) EStG.

How does this work with Bella&Bona?
Your team orders in Office Lunch, the subsidy is applied automatically, and the report for payroll is built in.