Can a one-person company really give its director vouchers?

Yes, within the applicable rules. Meal vouchers in particular are commonly used by company directors. Confirm the setup and amounts with your social secretariat or accountant.

Are vouchers better than a company car?

They serve different purposes. Vouchers are simple, tax-free within ceilings and low-admin; a mobility budget or car is a separate calculation. A good optimiser shows both.

Do I automatically get the new €10 meal voucher?

No. The face value can rise from €8 to €10 from 1 January 2026, but only once a collective labour agreement or an individual written agreement authorizes it for your company — check this with your social secretariat before assuming the higher amount applies.

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Tax-free benefits4 min read

Meal, eco and gift vouchers for company directors in 2026: the new €10 ceiling

Published 28 January 2026Updated 19 July 2026

Fringe vouchers are the most underused lever for one-person companies. They cost the business little, reach you nearly tax-free, and delivering the same value through salary would be taxed at your marginal rate.

The three vouchers

As a company director you can award yourself meal vouchers for each working day, an annual amount of eco vouchers, and gift vouchers on specific occasions. Within the legal ceilings, these are exempt from income tax and social contributions — unlike ordinary salary.

Meal vouchers: face value up to €10 per working day from 1 January 2026 (employer share up to €8.91, your own contribution €1.09) over roughly 220–230 working days
The step up to €10 needs a collective bargaining agreement or an individual written agreement — it does not apply automatically
€4 of the employer share per meal voucher is deductible for the company
Eco vouchers: a fixed annual maximum of €250, tax-free
Gift vouchers: a modest tax-free amount up to €40 per occasion

Why they beat a raise

To hand yourself the same net value through salary, the company would have to pay you far more gross, because that salary is taxed at your marginal rate plus social contributions. A voucher euro reaches you almost whole. Over a full year the vouchers add up to a meaningful, low-effort gain.

Frequently asked

Can a one-person company really give its director vouchers?: Yes, within the applicable rules. Meal vouchers in particular are commonly used by company directors. Confirm the setup and amounts with your social secretariat or accountant.
Are vouchers better than a company car?: They serve different purposes. Vouchers are simple, tax-free within ceilings and low-admin; a mobility budget or car is a separate calculation. A good optimiser shows both.
Do I automatically get the new €10 meal voucher?: No. The face value can rise from €8 to €10 from 1 January 2026, but only once a collective labour agreement or an individual written agreement authorizes it for your company — check this with your social secretariat before assuming the higher amount applies.

This article is general information for a one-person company (BV/SRL), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.

The three vouchers

Why they beat a raise

Frequently asked

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