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Gym memberships | 2023 Gotax

August 23, 2023

Can I claiming Gym Membership on my Tax?

You can, but in very, very, very limited circumstances.

When it comes to tax deductions, many people wonder if they can claim the expenses associated with their gym membership as a deduction. According to the Australian Tax Office, gym fees and other fitness expenses are considered private expenses and are not deductible, except in very limited circumstances.

As a general rule, Gym Fees are considered private expenses and accordingly NOT deductible.

The ATO has 3 golden rules for what they accept as a valid business deduction:

  1. The expense must have been for your business, available as an allowable deduction and not for private use.
  2. If the expense is for a mix of business and private use, you can only claim the portion that is used for your business.
  3. You must have records to prove it.

For example, there are very limited circumstances where you can claim a deduction if your employment requires an extremely high level of fitness. This means strenuous physical activity is an essential and regular element of your work. However, members of the REGULAR Australian Defence Force, police officers and firefighters cannot claim their fitness expenses.

According to the ATO, deductions for gym fees can be claimed if your employment requires an extremely high level of fitness that is beyond the ordinary expectations of your occupation.  Each case is evaluated individually.  The hard and fast rule would be "No" except where exceptional circumstances prevail.


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