In principle, up to three meals per day are eligible for tax benefits. In practice, however, the meal subsidy is limited to one main meal per working day, as the meal must be consumed during working hours.
What is subsidized?
The Hrmony meal subsidy is a tax-free subsidy for the main meal of the working day. Reimbursable are all dishes and food items intended for the meal during working hours – regardless of whether they are purchased at a restaurant, supermarket, or via a delivery service.
Important: Breakfast meals are not reimbursable. The time of meal consumption is decisive, not the time of purchase. Therefore, a bread roll bought in the morning but eaten at noon can be reimbursed.
Important rules at a glance
Daily rate
- Maximum subsidy per working day: €7.67 (as of 2026)
- Composition: non-cash benefit value (€4.57) + tax-free employer contribution (€3.10)
- Only one daily rate can be claimed per working day
Receipts
- Employees can submit multiple receipts per day (e.g., food and drinks from different providers)
- The sum of all receipts is automatically totaled up to the daily rate of €7.67
Monthly maximum
- A maximum of 15 reimbursements per month can be made
- This is based on the so-called 15-rule
Meals
- ✅ Lunch
- ✅ Dinner
- ❌ Breakfast
Further information
- 📄 New non-cash benefit value for meals from 01.01.2026
- 📄 The 15-rule in detail
- 📄 What credit can I provide to employees?
Still have questions? Our operations team is happy to assist you.