[Breaking News] National Tax Agency to Implement Meal Subsidy Tax Exemption Limit Increase! Expanded from 3,500 yen to 7,500 yen per month starting April 1, 2026

The "Association for Promoting the Relaxation of Meal Subsidy Cap," comprising 1,140 businesses including restaurants, companies providing meal subsidies, and meal subsidy service providers (with Edenred Japan Co., Ltd. as the lead company), is pleased to announce that the National Tax Agency has officially published a revised notification (※) regarding the system change to increase the income tax non-taxable limit for meal provisions from 3,500 yen to 7,500 yen per month, which took effect on Wednesday, April 1, 2026.

This system revision marks the first review in 42 years since 1984, and as a system to support the lives of working people and promote corporate human capital investment, it will finally enter the practical implementation phase.

※Source: https://www.nta.go.jp/law/tsutatsu/kihon/shotoku/kaisei/260331/index.htm

## ■Background of the Increase in the Meal Subsidy Tax Exemption Limit

Previously, the tax-exempt limit for meals provided by companies to employees was set at 3,500 yen per month (approximately 175 yen per meal※). This was based on the price levels of 1984 and had not been reviewed for 42 years, despite rising prices and increased costs for eating out and prepared foods, making the current system out of touch with reality.

Against this backdrop, our company (Edenred Japan), established the "Association for Promoting the Relaxation of Meal Subsidy Cap" and continuously conducted advocacy activities. As a result, the revision was included in the "Basic Policy 2025" and tax reform requests, and the cabinet decided to raise the non-taxable limit in the December 2025 tax reform outline. Now, with the revision of the National Tax Agency's notification, the increased non-taxable limit will apply to meal subsidies provided from April 1, 2026, onwards.

The confirmation of the enforcement is expected to serve as an opportunity for companies to review their human capital strategies, leading to an increase in companies considering the introduction of meal subsidy systems or the utilization and increase of the non-taxable limit. The Association has always engaged in awareness-raising activities to promote correct understanding and appropriate operation of the non-taxable meal subsidy system, providing information to corporate practitioners by publishing a special page (https://edenred.jp/important-notes) summarizing the system's mechanisms and points of caution.

Going forward, we will continue to strengthen our support system for the introduction and operation of the system by various companies, in cooperation with relevant organizations.

※The amount per meal is calculated based on 20 working days per month.

## ■What is the Mechanism of the Meal Subsidy System's "Tax Exemption Limit"?