Can I deduct write off gym membership?

Gym memberships are typically considered personal expenses and are not deductible. However, there are exceptions: if you are a professional athlete or a bodybuilder, and maintaining a certain level of fitness is a requirement for your job, the cost may be deductible. Additionally, if a doctor prescribes exercise at a gym as part of a treatment for a specific medical condition, it may be deductible as a medical expense, subject to the 7.5% adjusted gross income (AGI) threshold for medical expenses. For business owners, if the gym membership is provided as a fringe benefit to employees, it may be deductible as a business expense, but not for the owner’s personal use.