Rates as of 2 November 2026
What meal vouchers actually save.
Meal vouchers are excluded from the CNSS base, within two limits. This calculator applies both, and nothing else: there is no income-tax exemption to add.
- Vouchers per month
- 8 800,000 TND
- Excluded from the CNSS base
- 3 000,000 TND
- Employer saving per month
- 497,100 TND
- Employee saving per month
- 275,400 TND
Limited by the 5% payroll cap: above it, vouchers are contributed on normally.
How it is computed
Two limits from Décret n° 2003-1098 du 19 mai 2003, applied in that order.
- Per meal: up to 3 × the hourly SMIG (2.667 TND in 2026), so 8.001 TND per meal and per double-shift working day — article 1er, point 13.
- Overall: all excluded benefits together may not exceed 5% of the company's total payroll — article 3. Meal vouchers share that envelope with other excluded benefits, so the real figure can be lower.
- CNSS rates: 16.57% employer, 9.18% employee (non-agricultural general regime).
- For income tax, a meal voucher is taxable salary. This page shows social-contribution relief only.
An estimate, not tax advice. How the 5% envelope is used across your staff is a decision for your accountant.