Can I deduct tax deductible gym membership?

Gym memberships are typically considered personal expenses and are not deductible. However, if a gym membership is prescribed by a doctor as part of a treatment plan for a specific medical condition, it may be deductible as a medical expense. This deduction would be subject to the 7.5% of adjusted gross income (AGI) threshold for medical expenses. For businesses, if a gym membership is provided as a fringe benefit to employees, it may be deductible as a business expense. However, for self-employed individuals or freelancers, personal gym memberships do not qualify as a business deduction.