Are Gym Memberships Tax Deductible?

In 2023, U.S. gyms counted a record 72.9 million members — or nearly 24% of the population age 6 and older. For many, going to the gym is a proactive way to stay on top of health and wellness goals. For others, it’s a way to manage conditions like obesity and diabetes. 

With gym memberships averaging around $59 per month, you might be wondering if they qualify as tax-deductible medical expenses? Below, we’ll explore the tax rules for gym memberships and other health-related programs so you can plan ahead.

Can you claim a gym membership as a medical expense on your taxes?

No, the IRS generally does not classify gym memberships as qualified medical expenses. They are considered personal expenses for general health and fitness. Only expenses used to treat a specific medical condition qualify as deductible medical expenses on your tax return. 

What are qualified medical expenses?

The IRS defines qualified medical expenses in Publication 502 as costs for the “diagnosis, cure, mitigation, treatment, or prevention of disease, or payments for treatments affecting any structure or function of the body.” 

To claim qualified medical expenses, you must itemize deductions on your tax return instead of taking the standard deduction. Additionally, the unreimbursed medical expenses you deduct must collectively exceed 7.5% of your adjusted gross income (AGI).

For example, if your AGI is $50,000, the threshold would be $3,750 (i.e., 7.5% of $50,000). If you incurred $10,000 in qualified medical expenses, you could deduct $6,250, which is the amount exceeding the threshold.

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Common examples of qualified medical expenses include:

• Treatments for chronic conditions, such as diabetes or asthma

• Medical procedures, such as surgery or diagnostic tests

• Physical therapy or rehabilitation

• Prescription medications, such as Zofran (ondansetron) or Zoloft (sertraline)

• Mental health treatments, such as therapy

It’s important to note that general health and fitness expenses, such as gym memberships, are typically not deductible. These are considered personal expenses unless prescribed for a specific medical condition.

For example, weight-loss treatments can qualify as tax deductible if they are prescribed by a physician for a diagnosed condition like obesity, heart disease, or hypertension. Weight-loss programs may qualify under these circumstances, but gym memberships do not.

How do you claim a gym membership on your taxes

While gym memberships are generally not tax deductible, certain tax-advantaged accounts may cover these expenses if specific conditions are met. 

For example, you may use a flexible spending account (FSA) to pay for your gym membership tax-free if a healthcare professional prescribed it for a specific medical condition. An FSA allows you to set aside pretax dollars through payroll deductions, which lowers your taxable income. When you use your FSA funds for eligible medical expenses, the withdrawals are tax-free. However, FSAs usually follow a “use it or lose it” policy. This means that any remaining funds are forfeited at the end of the year, unless your employer provides a grace period or carryover option.

Here are other tax-advantaged accounts that you may be able to use to pay for your gym membership tax-free:

• Health savings accounts (HSAs): If you have a high-deductible health plan (HDHP), you can contribute funds to an HSA and use the money to pay for qualified medical expenses. Unlike with FSAs, HSA funds roll over each year, so you can even use the money during retirement to pay for a qualified gym membership.  

• Archer medical savings accounts (Archer MSAs): Archer MSAs are designed for self-employed individuals and employees of small businesses. To qualify, you must be enrolled in a HDHP. The funds in an Archer MSA can be used for tax-free withdrawals to cover qualified medical expenses, and any unused funds roll over to the next year.

• Health reimbursement arrangements (HRAs): HRAs are employer-funded health plans that reimburse employees for eligible medical expenses. Employees cannot contribute to an HRA, since it is entirely funded by employers. Employers may choose to allow unused funds to carry over to the following year.

The IRS allows these accounts to cover gym memberships if one of the following is true: 

• A qualified healthcare professional has prescribed the membership as a treatment for a specific medical condition.

• The gym membership is prescribed to help with the structure or function of the body, similar to physical therapy for an injury.

Can you claim dance classes on your tax return?

According to the IRS, activities like dancing lessons are not deductible as medical expenses if they are done solely for general health purposes, even if recommended by a healthcare professional. This is because these activities are considered beneficial for overall well-being, rather than necessary for treating or preventing a specific medical condition. 

Can you claim swimming lessons on your tax return? 

Like dancing lessons, swimming lessons are generally not deductible. The IRS considers them to be personal expenses and for general wellness.

What proof do you have to provide to the IRS to deduct medical expenses?

To deduct medical expenses on your tax return, you need to be able to substantiate each expense with proper documentation. This means keeping records of the following:

• The nature and purpose of the medical expenses

• The name and address of each person or entity you paid

• The amount and date of each payment

• The medical care received and who received it

• Letters of medical necessity or prescriptions from qualified healthcare professionals for recommended treatments

How much do gym memberships typically cost?

The average cost of a gym membership ranges from $40 to $70 per month. However, the price can vary based on several factors, including:

• Location: Gyms in urban areas often cost more than those in smaller towns.

• Amenities: Extras like pools, saunas, personal training services, and group classes can increase the price.

• Membership type: There are often different prices for individual, family, and premium memberships.

• Contract terms: Monthly memberships may cost more per month than annual commitments.

For budget-friendly gyms, memberships can start as low as $15 per month. On the other hand, luxury gyms with state-of-the-art facilities and premium amenities can cost several hundred dollars per month.

8 ways to save on gym memberships

Although gym memberships can’t generally be deducted from your taxes, there are other ways you can make them more affordable. Here are some options to consider: 

1. Employer wellness programs: Many employers offer wellness programs that include gym membership discounts or reimbursement. Check with your human resources department to see if these types of benefits are available to you.

2. Student discounts: If you're a student, many gyms offer reduced rates through student programs. You may have to show a student ID or proof of enrollment. 

3. Health insurance benefits: Some health insurance plans will reimburse you for some or all of your gym membership expenses. However, you may have to track your activity with a mobile app and use an approved gym location.  

4. Seasonal promotions: Gyms often run seasonal promotions, especially around the new year and during back-to-school season.

5. Negotiation: Don't hesitate to negotiate membership terms. Many gym managers are open to discussing discounts or waiving initiation fees if you ask. 

6. Alternative membership options: Some gyms offer off-peak memberships for use during less busy times at a reduced rate. Others provide pay-as-you-go plans or class-only packages if you don’t need full access to the facility. 

7. Referral programs: Bringing in new members can sometimes earn you discounts or free months through membership referral programs. 

8. Medicare: It’s common for Medicare Advantage plans to offer coverage of gym memberships. Some Medicare supplement insurance (Medigap) plans also offer this benefit. These plans often provide access to programs like  SilverSneakers, RenewActive, and Silver&Fit. 

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Written by:

Tom Taulli, EA

Tom Taulli, EA, operates his own tax preparation and planning firm, Pathway Tax, which he founded in 2000. He is a licensed enrolled agent and can represent taxpayers before the IRS. He can also prepare and advise on tax matters for all 50 states.

Edited by:

Charlene Rhinehart, CPA

Charlene Rhinehart, CPA, is a personal finance editor at GoodRx. She has been a certified public accountant for over a decade.

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