Ruokalisa (Meal Allowance)
A tax-free employer benefit covering part of employees' lunch costs through vouchers or digital payments.
A tax-free meal benefit provided by employers to subsidize employees' lunch costs during the workday.
What it means
Ruokalisa is the meal allowance or meal benefit that Finnish employers can provide to their employees. It comes in several forms: traditional meal vouchers (lounassetelit), electronic meal cards (such as Edenred, Eazybreak, or Smartum), or an employer-operated or contracted staff cafeteria. The benefit is a taxable fringe benefit: for 2026, when the meal is worth 8.80-14.00 euros, it is taxed at 75% of its value. It is not tax-free, but it is usually still cheaper for you than paying for the lunch yourself.
Why it matters for internationals
The meal benefit is one of Finland's most common employee perks, and understanding it can save significant money on daily food costs. When negotiating an employment contract, ask about the meal benefit - most Finnish employers offer one. Electronic meal cards are widely accepted at restaurants and lunch spots, and some can also be used at grocery stores for prepared meals. The benefit effectively reduces your lunch costs by several euros per day, adding up to hundreds of euros annually.
Key details
- Taxable value: Taxed at 75% of the value when the meal is worth 8.80-14.00 euros (2026 limits)
- Forms: Electronic meal cards (Edenred, Eazybreak, Smartum), paper vouchers, or staff cafeteria
- Acceptance: Most restaurants and lunch spots accept major meal benefit cards
- Employer cost: Employers typically cover the full benefit or split the cost with employees
- Daily limit: One meal benefit per working day; unused days do not carry over
Related terms
- Lounas: Finnish lunch culture where the benefit is used
- Ravintola: restaurants accepting meal benefit cards
- Verotoimisto: tax office setting the benefit limits