Meal vouchers and food cards: When are they tax-free in Greece?

Beyond salary increases, Greek companies are increasingly turning to meal vouchers and food cards. These benefits aim to boost employees' disposable income and serve as a tool for attracting and retaining staff. While Greece still lags behind the European average in offering such benefits, their use is steadily expanding.

The rising cost of living and high food prices are placing significant pressure on household budgets. According to a recent survey by IME GSEVEE, approximately one in four workers in Greece currently receives meal benefits, either regularly or occasionally. Many recipients have been receiving these benefits for years, indicating the practice has become a permanent feature of the Greek labor market.

Social partners have formally requested the Ministry of National Economy and Finance to increase the daily tax-exempt limit for meal vouchers from 6 to 10 euros. They argue this increase is necessary to better align the benefit with the current, higher cost of food.

Meal vouchers provided by employers have a specific tax treatment. Their value is exempt from income tax up to 6 euros per working day, amounting to approximately 1,400 euros annually. Amounts exceeding this daily limit are taxed as a benefit in kind. Different rules apply to gift vouchers and shopping coupons, which are generally considered benefits in kind. If the total annual value of these benefits does not exceed 300 euros, there is no tax burden; above this threshold, standard taxation rules for benefits in kind apply.