Travel meals: conditions and limits

Practical answers about travel, receipts and expenses for your business.

Country determines the rules. Language is independent.

Sources consulted :

Your questions, in practice · France

When can a meal be reimbursed?

A meal can be paid by the business when linked to an assignment, work constraints or a business meeting. Keep the invoice and purpose. An ordinary private lunch does not become a business expense because it was paid with a company card. A sole trader deducts only the portion allowed by their tax rules.

What is the maximum business meal amount in 2026?

For French employees, the 2026 tax-free meal allowance limits are €7.50, €10.40 or €21.40 depending on the situation. They are not caps on actual restaurant invoices. For an eligible sole trader taxed on actual profits, the additional deductible meal cost is normally capped at €15.90: €21.40 less the €5.50 home-meal value.

How do meal allowances and restaurant invoices differ?

A restaurant invoice supports an amount actually paid. A meal allowance is a fixed payment for additional work-related meal costs when the scheme’s conditions are met. Use the treatment that fits the situation and do not repay the same meal twice.

What is the travel meal limit?

In France in 2026, the exempt allowance can reach €21.40 when a travelling employee must eat at a restaurant, or €10.40 for eating away from the workplace without a restaurant requirement. Under actual-cost reimbursement, the supported business cost is repaid; €21.40 is not a general invoice cap.

Can a meal on a construction site be reimbursed?

Yes, when site conditions create additional meal costs. Treatment depends on whether the meal is at work under particular schedules, away from the workplace, or necessarily at a restaurant. The corresponding French allowance limits for 2026 are €7.50, €10.40 and €21.40.

Can an employee’s solo meal be reimbursed?

Yes. An assignment meal can qualify even without a client or colleague present. The relevant factor is the work requirement, such as being unable to return home during a business trip. Keep the invoice and trip purpose; an ordinary personal lunch is different.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.