Meal expenses and tax in 2026
2026 official thresholds for deductible meal expenses in France, with practical rules and evidence requirements.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Meal expenses and tax in 2026
Updated March 2026 - Meal expenses are deductible in France only under strict conditions. The issue is not the restaurant receipt itself but the professional necessity and the deductible excess cost.
The 2026 reference amounts
Official French tax guidance updated the thresholds for 2026:
- ▸EUR 5.50 for the notional value of a meal taken at home;
- ▸EUR 21.40 as the practical threshold beyond which the expense becomes excessive without specific justification.
This means the usual maximum deductible excess cost is EUR 15.90.
See also our guides on the income statement, 2026 tax deadlines and VAT for SMEs.
Evidence matters
Keep the restaurant receipt, proof of payment, date, place and the professional reason for the meal.
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Conclusion
In 2026, deductibility still depends on professional necessity, proof and normality of the amount spent.
📞 Need to review your expense policy before year-end? Book an appointment with an expert
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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