Rates updated for 2026
Meal vouchers calculator (2026)
Enter the worked days and the voucher value. The calculator applies the per-voucher cap and subtracts income tax and CASS to find the net value.
Estimated result
Estimated result: 0,00 lei
Vouchers breakdown
| Gross vouchers value | 0,00 lei |
|---|---|
| Income tax (10% of gross − CASS) | 0,00 lei |
| CASS (10%) | 0,00 lei |
| Gross salary raise giving the same net | 0,00 lei |
| Employer saving vs. a salary raise (excl. issuer fee) | 0,00 lei |
| Net value | 0,00 lei |
Estimate based on the general 2026 rates. This is not tax advice. For complex cases (special exemptions, meal vouchers, other income, particular situations) check with your accountant.
How the net value of meal vouchers is calculated in 2026
One voucher is granted for each worked day. Monthly gross value = worked days × voucher value, with the value capped at the legal per-voucher limit (45 lei until 30 September 2026; after that, the cap set by the joint order in force). 10% CASS is withheld from this value, and the 10% income tax applies to what is left after CASS (art. 78(2)(a) of the Fiscal Code); no CAS is withheld.
Why the net is smaller than the gross
With 10% CASS on the gross value and 10% income tax on what is left after CASS, the employee effectively receives about 81% of the gross voucher value (for example, 765.45 lei out of 945). The per-voucher cap is indexed twice a year — check the value in force.
Worked example
Frequently asked questions about meal vouchers
- What taxes are withheld on meal vouchers?
- 10% CASS on the gross value and 10% income tax on the value left after CASS. No CAS is withheld. So about 81% of the gross value remains net.
- How many vouchers are granted per month?
- One voucher for each day actually worked. Days of leave, sick leave or travel do not qualify for a voucher.
- What is the per-voucher cap?
- The maximum value per voucher is legally capped: 45 lei until 30 September 2026, then the value set by the joint order for the next half-year — check the cap in force. It is a limit, not an obligation.