Use Code: ITR40
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Meal vouchers (like Sodexo, Pluxee, or employer-provided food cards) have become one of the most underrated tax-saving components in a salaried employee’s CTC. With the new Income Tax Rules, 2026, this benefit has significantly improved—making it crucial to understand how to use it effectively while filing your ITR.
Meal vouchers or food coupons are non-cash employee benefits provided by employers for meals during working hours. Under income tax provisions, these are treated as tax-exempt perquisites, subject to limits.
This is a 4x increase, making meal benefits a serious tax-saving tool.
Increased Exemption Limit
Applicable to Both Tax Regimes
“Working Hours” Condition Becomes Important
Higher Tax Savings Potential
The exemption depends on:
Example:
If you receive:
If you are in:
Based on updated guidance and reporting rules:
If your employer does not report it correctly, you may need to manually calculate and disclose it while filing ITR.
1. Opt for Meal Component in Salary Structure
Negotiate with your employer to include:
2. Use Full Eligible Limit
3. Track Working Days
4. Choose the Right Tax Regime
5. Check Your Form 16 Carefully
Ensure meal benefits are:
You can claim it if:
Not automatically. The ₹200 limit is allowed if your employer structures the benefit accordingly and complies with valuation rules under the Income Tax Act.
Yes—in most structured salary cases. Since this is treated as a perquisite exemption (not a deduction), it can be available in both regimes. However, confirm via your Form 16 / payroll policy.
Any amount exceeding ₹200 per meal is fully taxable and added to your salary income.
Typically:
No. The exemption applies only to:
Meals claimed for weekends, leaves, or holidays are not eligible.
You can, but it’s risky unless:
Best practice: ensure employer reports it correctly.
Unused balance = lost tax advantage. The benefit exists only if:
Yes, but with conditions:
No. This is strictly:
Meal vouchers are superior because:
