According to the State Budget for 2025 already announced and delivered to the Assembly of the Republic (AR), there is a measure that aims to determine that the legal limit from which the exemption from the meal allowance paid by card increases from 60% to 70%, compared to the amount paid in cash.
As explained by the Notícias ao Minuto, the amount exempt from IRS and Social Security contributions for meal subsidies paid by card will increase to €10.20, according to the State Budget proposal for 2025 (OE2025) delivered in the Assembly of the Republic on Thursday.
The new document proposes that, whenever the meal allowance exceeds the legal limit established or exceeds it by 70%, it is attributed through meal vouchers.
Currently, the meal subsidy paid in fixed cash value excluded from taxation by six euros - amount received by public employees - causes the exempt limit on meal cards to be 9.60 euros. With the increase in the exemption limit for IRS and Social Security contributions, the value will then increase to 10.20 euros.
However, the cash subsidy payment will not change, remaining exempt at six euros.
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