In Turkey, meal vouchers—most commonly issued in the form of prepaid meal cards—are a popular employee benefit and an effective tool in compensation management. These in-kind benefits not only provide financial support to employees for daily meals but also offer significant tax and social security advantages to employers when implemented in compliance with Turkish labor and tax regulations.
This article provides an in-depth overview of meal vouchers in Turkey, explaining how they work, their legal and tax treatment, and the key compliance issues employers should be aware of in 2025.
1. What Are Meal Vouchers (Meal Cards) in Turkey?
In Turkey, meal vouchers are typically delivered as electronic prepaid cards loaded monthly with a certain amount to cover employees’ meal expenses. Employees can use these cards in restaurants, cafes, grocery stores, bakeries, and other affiliated food vendors.
Top providers in Turkey include Sodexo, Multinet, Ticket Restaurant (Edenred), SetCard, and MetropolCard.
2. Key Advantages for Employers
Meal vouchers offer multiple benefits for employers operating in Turkey:
- ✅ Social Security Exemption: If structured correctly, the value loaded onto meal cards is excluded from the social security base (SGK) and reduces the employer’s contribution burden.
- ✅ Income Tax Exemption: Daily meal allowance up to a certain limit is exempt from income tax (TRY 158 per day in 2025).
- ✅ Attractive for Talent: Offering meal cards enhances employer branding, helps attract and retain talent, and increases employee satisfaction.
- ✅ Digital and Scalable: Modern card systems offer centralized dashboards and seamless HR integration.
3. Benefits for Employees
From the employee’s perspective, meal cards are a convenient and valuable part of their compensation package:
- ✅ They receive extra net income without paying income tax or social security contributions.
- ✅ The card can be used at thousands of food establishments across Turkey.
- ✅ No documentation or cash handling is required by the employee.
4. Legal and Regulatory Framework in Turkey
a. SGK Exemption Requirements
Under Article 80 of Social Insurance and General Health Insurance Law No. 5510, meal allowances provided in kind (i.e., meal cards) may be excluded from the social security base, provided they meet the following conditions:
- The card cannot be used to withdraw cash;
- It cannot be used like a bank card for non-food purchases;
- It must be restricted to food and meal purchases;
- All transactions must be trackable and invoiced;
- It must be limited to workdays and used only for meal-related purposes.
A landmark decision by the Council of State in March 2025 reaffirmed these principles, stating that meal cards used in accordance with these rules qualify as in-kind benefits and are not subject to social security contributions.
b. Tax-Free Daily Limit
As of 2025, up to TRY 158 per workday may be loaded onto a meal card tax-free. Any amount exceeding this threshold will be subject to social security contributions unless additional exceptions apply.
5. Meal Card vs. Cash Allowance
Employers in Turkey may choose to pay a cash meal allowance instead of issuing a card. However, cash allowances are always considered part of the gross salary and are fully subject to both income tax and SGK contributions.
In contrast, meal cards structured according to legal criteria offer a tax-efficient alternative, reducing both employer and employee contribution liabilities.
6. Best HR Practices in 2025
For companies wishing to incorporate meal vouchers into their compensation policies, here are some best practices:
- ✅ Work with approved and compliant providers (Edenred, Multinet, Sodexo, etc.);
- ✅ Ensure cards cannot be used for non-food purposes;
- ✅ Communicate clearly with employees about proper use;
- ✅ Monitor monthly usage and days worked to avoid exceeding the daily exemption limit;
- ✅ Define clear internal policies in case of card loss, misuse, or remote work scenarios.
7. Trends in Meal Voucher Usage
As the Turkish workforce embraces hybrid and remote working models, employers are adapting by choosing more flexible and mobile-compatible meal card systems.
Key industry trends include:
- 🌐 Mobile apps with instant balance checks and vendor maps;
- 📈 Advanced analytics for finance and HR departments;
- 🧾 Integration with payroll and accounting systems;
- 💳 Virtual meal cards for remote workers and freelancers.
These trends reflect a growing interest in digitizing employee benefits while maintaining full legal compliance.
8. Risks of Non-Compliance
Employers that fail to comply with the SGK and tax regulations risk:
- ❌ The reclassification of meal cards as taxable income;
- ❌ Backdated social security liabilities and penalties;
- ❌ Loss of payroll-related incentives or tax breaks;
- ❌ Administrative fines in the event of a labor inspection.
To avoid these risks, companies must continuously monitor legal developments, audit their HR policies, and work with legal or payroll experts familiar with Turkish labor laws.
9. Future Legal Developments
The Council of State’s decision in 2025 and the updated SGK Circular No. 2024/17 have established a more secure and consistent legal basis for meal card practices. However, further clarifications and updates are expected from the Social Security Institution.
Companies are advised to:
- ✅ Review their internal policies on meal benefits;
- ✅ Follow updates from SGK and the Ministry of Labor;
- ✅ Align HR policies with local legal counsel or Employer of Record (EOR) services.
Conclusion
Meal vouchers in Turkey remain a cost-effective and tax-advantaged tool for employee compensation in 2025. For employers, they offer a way to optimize payroll, reduce taxation, and boost employee satisfaction. For employees, they provide valuable, tax-free support for everyday living expenses.
However, as the regulatory landscape continues to evolve, employers must ensure strict compliance with SGK criteria to preserve exemptions and avoid penalties.
📌 Need help setting up a compliant meal card policy in Turkey?
Contact our HR specialists for personalized guidance and legal support.
