France Tax Agency Updates Administrative Doctrine on Meal Expense Deductions

The French General Directorate of Public Finance Feb. 18 updated the administrative doctrine on meal expense deductions, with the 2026 values for taxpayers subject to the commercial profits tax (BIC) and the non-commercial profits tax (BNC). The updates include: 1) the 5.50 euro (US$ 6.47) flat rate for the value of meals taken at home, including all taxes; and 2) the 21.40 euro (US$25) exemption limit on allowances for meal expenses incurred on business trips, including all taxes. [France, General Directorate of Public Finance, 02/18/26]

Reference:
View Guidance No. BOI-BNC-BASE-40-60-60. View Announcement. View Index.