Can you write off gym membership business expense?

Gym memberships are typically considered personal expenses and are not deductible. However, if you are in a profession where physical fitness is essential and directly related to your job, such as a professional athlete or a fitness trainer, you may be able to deduct these expenses. The key is demonstrating that the expense is ordinary and necessary for your business. For example, a personal trainer who needs to maintain a certain level of fitness to effectively train clients might be able to justify this deduction.