Meal allowance – check if you are eligible
You can deduct an amount corresponding to the meal allowance per day of travel as expenses for the production of income, if you work in the construction sector, earthmoving sector or in forestry. You will receive the allowance if the following conditions are met:
- You are a special-sector employee (construction, earthmoving or forestry) and you do not have a fixed place of work.
- Your employer has not provided lunch service at the special place of work or a place close to it.
- Your employer has not paid you a meal allowance, a daily allowance or other compensation for meals.
- Your expenses for the production of income total more than €750.
You can claim a deduction equal to the meal allowance on your tax return. In 2024, the meal allowance was €12,75 per day. If the workday is over 11 hours long, including 2 meal breaks, the meal allowance is 25,5 euros. Travel time is not included in the working hours.
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