Is Gym Membership Tax Deductible for Your Business?

No, gym membership is generally not tax deductible as a business expense. The IRS considers this a personal expense, even if it has some connection to your work activities. However, there may be limited exceptions in specific circumstances.

Key Rules for Deducting Gym Membership

Gym memberships are inherently personal expenses, even for individuals with physically demanding jobs. Only exception: professional athletes, or if prescribed by a physician for a specific medical condition (then deductible on Schedule A as medical, not as business).

Requirements to Claim This Deduction

• Always personal expense
• Exception: professional athletes
• Exception: prescribed by doctor (then medical deduction)

How to Document Gym Membership for Tax Purposes

Proper documentation is critical for any business deduction. For gym membership, you should:

• Keep all receipts and invoices showing the amount paid
• Record the date of the expense and the business purpose
• If mixed-use, maintain a log showing business vs. personal usage
• Store records for at least 3 years (7 years for major purchases)

Source: IRS Publication 502; Rev. Rul. 2002-19. This information is for educational purposes only. Consult a qualified tax professional for advice specific to your situation.