Ruokalisa (Meal Allowance)

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 tax-free up to a limit set annually by the Tax Administration — for 2026, the tax-free range is approximately 8.50-14.40 euros per meal per working day. If the employer provides the benefit within this range, it is not counted as taxable income, making it more valuable than an equivalent salary increase.

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

• •Tax-free range: Approximately 8.50-14.40 euros per meal per working day (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