Is can you deduct gym membership on taxes a valid tax write-off?

Gym memberships are typically considered personal expenses and are not deductible. However, if you are a business owner and the gym membership is primarily for the benefit of your employees, it may be deductible as a business expense. Additionally, if a doctor prescribes a gym membership as part of a treatment plan for a specific medical condition, it may qualify as a medical expense deduction. In such cases, the expense must be necessary and not simply beneficial. For example, a personal trainer who uses the gym to train clients might justify a deduction if the membership is essential for conducting business.