As the ITR filing season starts, many salaried employees are confused about meal voucher tax rules. A common question is — will the tax exemption be ₹50 or ₹200 per meal?
Many companies now offer meal benefits up to ₹200, so people assume the full amount is tax-free. But that’s not completely correct.
If you don’t follow the right rules while filing your return, you could end up paying extra tax. So, it’s important to understand what actually applies this year.
What Rule Applies This Year?
For the financial year 2025–26 (assessment year 2026–27), the old rule is still in effect.
Under this rule, only ₹50 per meal is tax-free.
This means if your company provides a meal voucher of ₹200:
₹50 will be tax-exempt
The remaining ₹150 will be added to your salary and taxed
So, don’t assume the full ₹200 benefit is tax-free while filing your ITR this year.
What Is the ₹200 Rule?
The government has increased the meal voucher tax-free limit to ₹200 per meal.
However, this new rule is not applicable yet.
It will come into effect from the next financial year (2026–27). Only after that will employees be able to claim a higher tax-free benefit.
Old vs New Tax Regime
There is another important detail many people miss.
For FY 2025–26:
Meal voucher exemption is available only in the old tax regime
If you choose the new tax regime, you will not get this benefit
Once the ₹200 rule becomes active, the exemption is expected to be available in both tax regimes.
Why You May Not See It in Form 16
Many employees get confused because meal vouchers are not clearly shown in Form 16.
This is because the amount is usually included under perquisites.
To check full details, you should look at:
Form 12BA
Salary slips
Company salary structure
Important Things to Keep in Mind
Keep proper records of your meal vouchers
Always check Form 12BA and salary details
Report the correct taxable amount while filing your ITR
