Tax exemptionOngoing
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Exemption from social security contributions for meal vouchers (titres-restaurant)

Purpose: encourage companies to introduce meal vouchers. Beneficiaries indicated: companies. The financial information and availability must be checked against the current official source before use.

The “Exemption from social security contributions for meal vouchers” scheme concerns companies. Its application depends on the legal and tax situation, the nature of the activity and the rules in force. Before relying on it, check the conditions with the administration or competent body, particularly if the catalogue parameters are old or incomplete.

Funded by URSSAF

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Who can apply

Beneficiaries indicated in the catalogue: companies. Eligibility depends on the legal form, activity, area and the legal conditions actually applicable.

Eligibility conditions

Conditions taken from the catalogue: to be exempt from social security contributions, the employer’s contribution to buying meal vouchers must meet 2 conditions — the employer must fund between 50% and 60% of the voucher’s value, and the voucher’s face value must fall within the range giving entitlement to the maximum exemption, which is updated each year (for 2026, URSSAF indicates a face value of between €12.20 and €14.64 for the maximum exemption). They must be compared with the current text and the applicable forms before concluding on eligibility.

What the scheme covers

Operation or advantage described: awarding meal vouchers. For tax and social exemptions, check the basis and the triggering event.

Amount and funding terms

Amount or advantage mentioned in the catalogue: an exemption whose amount depends on the employer’s contribution to the value of the voucher. Do not treat a tax or social exemption as a grant paid out; confirm the basis, caps and conditions for the year concerned.

How to apply

Recommended steps: 1) confirm the applicable text and official page; 2) check the area, legal form and criteria; 3) check the form, application date and documents; 4) keep the acknowledgement of submission and supporting documents. Use the 2026 values; check that the employer’s contribution is between 50% and 60%, the face value and the rules for introducing the vouchers.

Timeline

No usable end date is recorded in the catalogue. Check the timetable and applicable conditions with the administration or operator.

Key facts

Funder
URSSAF
Type of funding
Tax exemption
Status
Ongoing
Geographic scope
All of France

Frequently asked questions

What kind of advantage is this?

The catalogue describes the scheme as encouraging companies to introduce meal vouchers. It is a tax or social regime, an exemption or a relief mechanism; it should not be treated as a grant paid out if that is not its legal nature.

What is the exemption cap in 2026?

URSSAF shows a maximum exemption of the employer’s share of €7.32 per voucher in 2026. To benefit from the maximum, the voucher’s value must be between €12.20 and €14.64, depending on the employer’s contribution.

What amount or rate can be applied?

The catalogue indicates an exemption whose amount depends on the employer’s contribution to the value of the voucher. This parameter must be confirmed according to the year, the basis and the beneficiary’s situation.

Which steps and dates should be checked?

No usable end date is recorded in the catalogue. Check the timetable and applicable conditions with the administration or operator. The URSSAF page shows for 2026 a maximum exemption of the employer’s share of €7.32 per voucher, corresponding to a face value between €12.20 and €14.64 for the maximum exemption, depending on the employer’s contribution rate. The procedure and deadlines must be confirmed before acting.

Official source

No official URL is available in our data for this grant.

Other grants of type “tax exemption”

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