Each year, the tax authorities release the updated tax-free limits for employee benefits applicable in the following year. In practice, these updates primarily affect meal benefits, as the tax-free thresholds for other popular employee benefits have remained consistent over time.
In addition to meal benefits, the most commonly used employee benefits include sports and culture benefits, sports-only benefits, and massage benefits. The tax-free limit for all these remains €400 per tax year per employee.
Meal benefit tax limits for 2025
The new tax-free limits for meal benefits in 2025 range from €8.60 to €13.70 per day per employee. In practice, this means that if a meal costs less than €8.60, the entire expense falls to the employee. Similarly, any amount exceeding €13.70 must also be covered by the employee out of pocket.
For detailed information on the tax-free limits for employee benefits, please refer to the Finnish Tax Administration's publication. Guidance on meal benefits can be found in Section 10, titled "Ravintoetu" (Meal Benefit).
The Tax Administration's decision on the calculation criteria for fringe benefits in taxation
Make the most of the tax year
Remember that employee benefits are always calculated per tax year. The tax year and calendar year don’t necessarily align, so you can provide benefits this year that remain valid well into the next.
Prepaid benefits are valid for 12 months from the payment date, while postpaid benefits are valid until the end of the current calendar month.
If you want to reward your employees for their hard work this year, surprise them with an extra round of benefits. You can allocate as much as you have left within your company's tax-free limits. Just remember to distribute the benefits fairly and equally among your employees.
Learn more about how to make the most of the tax year and order benefits before the holidays!
A blog post: Order tax-free benefits for this year
