Key takeaways:
You generally can’t use a health savings account (HSA) or flexible spending account (FSA) to pay for gym memberships unless you meet certain medical requirements.
A gym membership may be eligible for HSA or FSA tax savings if it qualifies as a medical expense. This usually requires a healthcare professional recommending the membership as part of treating a diagnosed medical condition, such as a heart-related condition or obesity.
You may need a letter of medical necessity, receipts, and other supporting documentation to show the expense qualifies.
Having access to a gym helps many people exercise consistently and manage their health. But with gym memberships typically costing between $40 and $70 monthly, you may wonder if you can use pretax dollars from a health savings account (HSA) or flexible spending account (FSA) to cover the cost.
In most cases, the answer is no. In 2025, the U.S. House of Representatives passed a bill under the One Big Beautiful Bill Act that would have allowed HSA funds to be used for gym memberships and some other fitness expenses. But the provision was removed from the final act passed by the Senate, so it’s not current law. However, you may be able to use HSA or FSA funds to pay for a gym membership used to treat a diagnosed medical condition.
Can you use your HSA for gym memberships?
The IRS does not consider a gym membership used for general fitness or wellness to be a qualified medical expense. This means you usually can’t use tax-free HSA funds to pay for a gym membership, even if you’re exercising to stay fit.
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But there’s an exception. You may be able to use your HSA to pay for a gym membership if a healthcare professional recommends it as part of your medical care.
According to the IRS, a gym membership may qualify if it is:
Used to help your body heal or function better, like prescribed physical therapy to help treat an injury
Part of a treatment plan to address a medical condition diagnosed by a healthcare professional
For example, a healthcare professional may recommend a gym membership to help treat or manage:
Physical effects from a major surgery, injury, or serious illness
In these situations, the gym membership would qualify for HSA reimbursement because it’s being used to treat a medical issue, not just to improve general fitness or wellness.
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Can you use your FSA for gym memberships?
The same IRS rules apply to gym memberships whether you’re paying with an HSA or FSA. You generally can’t pay for a gym membership with tax-free FSA funds if it’s used for general fitness or wellness purposes. But if a healthcare professional recommends a gym membership to treat a diagnosed medical condition, you may. You may also be able to use your FSA for a gym membership if it’s part of a prescribed treatment plan to help restore your body’s movement or function.
How to use your HSA or FSA for a gym membership
If you think your gym membership qualifies as an HSA- or FSA-eligible expense, you’ll need to submit documentation for reimbursement. Here’s what to do in six steps.
1. Check with your HSA or FSA administrator
Contact your plan administrator to verify reimbursement criteria. Find out if there are restrictions on what gyms qualify. Ask what documentation you’ll need to submit.
2. Talk with a healthcare professional
To qualify for reimbursement, you must have a diagnosed medical condition or physical issue that requires treatment. Ask your healthcare professional whether exercise at a gym is medically necessary as part of your treatment plan.
3. Ask for a letter of medical necessity
Your healthcare professional should write a letter of medical necessity explaining why a gym membership is necessary to treat your condition. The letter should include your diagnosis, why the gym membership is a vital part of treatment, and how long the treatment will last.
4. Choose a gym and keep your receipts
Sign up for a gym membership and save all receipts and documentation. You’ll need these for reimbursement or in case of an IRS audit.
5. Submit your claim
Some plan administrators require you to pay first and then request reimbursement. When you submit your claim to your HSA or FSA administrator, include the letter of medical necessity from your healthcare professional, your gym membership receipts, and any other required documentation.
6. Keep all documentation
Keep copies of all documentation submitted for reimbursement. The IRS may ask for proof that your gym membership qualified as an HSA- or FSA-eligible expense.
Can you use your HSA or FSA for gym equipment?
No, you generally can’t use your HSA or FSA to buy gym equipment for general fitness. This includes items like:
Free weights
Gym equipment bought for a weight-loss plan does not qualify for HSA or FSA reimbursement either. But you may be able to use your HSA or FSA funds if a healthcare professional prescribes the equipment to treat a medical condition.
A healthcare professional may recommend exercise equipment for the treatment of:
Osteoarthritis or other joint conditions
Chronic back pain or spinal conditions
Physical effects from a surgery or serious illness like a stroke
Neurological conditions that affect movement or balance, such as multiple sclerosis or Parkinson’s disease
Can you use your HSA or FSA for a fitness tracker?
Similar to gym memberships and equipment, you generally can’t use your HSA or FSA to buy a fitness tracker such as a Fitbit or Apple Watch. The IRS considers fitness trackers to be for general health and wellness purposes, not for medical treatment.
In some cases, a fitness tracker may qualify for HSA or FSA reimbursement if it’s recommended to treat a diagnosed medical condition. Reasons a healthcare professional might prescribe a fitness tracker include:
To track daily activity and calories burned as part of a medically supervised weight-management plan
To monitor activity patterns that affect blood sugar control in people with diabetes
To follow heart rate trends or symptoms during treatment for or recovery from a heart condition
To collect sleep data in someone with a sleep disorder, like insomnia or sleep apnea
In one of these situations, you may be able to use your HSA or FSA to pay for the fitness tracker. But to qualify for reimbursement, you’ll need a letter of medical necessity from a healthcare professional. The letter must explain why the device is required for your treatment.
What other fitness-related expenses can you pay for with an HSA or FSA?
Most fitness-related expenses don’t qualify for HSA or FSA reimbursement. Here are some that may be eligible.
Oura Ring
An Oura Ring is a wearable ring that tracks sleep, heart rate, body temperature, and other health data.
Some FSA and HSA administrators consider the Oura Ring eligible because it provides medically relevant health monitoring information. Some plans also allow reimbursement for the monthly membership fee associated with the device.
Reimbursement is not guaranteed, and rules can vary by plan. Confirm eligibility with your plan administrator before buying an Oura Ring.
Athletic support products
Several athletic support items are eligible for FSA and HSA tax savings without a prescription or letter of medical necessity. These include:
Knee wraps and supports
Yoga classes (with a letter of medical necessity)
Yoga classes may qualify for reimbursement if a healthcare professional recommends them to treat a medical condition, like chronic back pain or arthritis. But you’ll need a letter of medical necessity. Yoga classes taken for stress relief or general fitness do not qualify.
Cold plunge tubs (with a letter of medical necessity)
Cold plunge tubs may qualify for HSA or FSA reimbursement if they’re prescribed to treat a medical condition, such as chronic pain or inflammation. But when used for personal recovery or wellness, cold plunge tubs don’t qualify. To get reimbursement, you’ll need a letter of medical necessity.
The bottom line
You generally can’t use your health savings account (HSA) or flexible spending account (FSA) to pay for gym memberships, gym equipment, or fitness trackers. These expenses are usually categorized as items for general wellness, not medical treatment. But if you’re using one to treat a diagnosed medical condition, you may be able to pay with your HSA or FSA funds if you have a letter of medical necessity from your healthcare professional.
Some fitness-related items, like athletic support products and even Oura Rings, are HSA- and FSA-eligible without a letter of medical necessity.
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References
Cilluffo, A. A., et al. (2025). Tax provisions in H.R. 1, the One Big Beautiful Bill Act: House-passed version. Congressional Research Service.
FSAstore.com. (n.d.). What is LMN eligible?
HSAstore.com. (n.d.). Athletic bandages and braces: HSA eligibility.
HSAstore.com. (n.d.). Cold plunge tub: HSA eligibility.
HSAstore.com. (n.d.). Exercise equipment: HSA eligibility.
HSAstore.com. (n.d.). Fitness tracker: HSA eligibility.
HSAstore.com. (n.d.). Kinesiology tape: HSA eligibility.
HSAstore.com. (n.d.). Knee wraps and support: HSA eligibility.
HSAstore.com. (n.d.). Yoga: HSA eligibility.
Internal Revenue Service. (2024). Publication 502, medical and dental expenses.
Internal Revenue Service. (2025). Frequently asked questions about medical expenses related to nutrition, wellness and general health.
Oura. (n.d.). Purchase with HSA or FSA funds.
