Can freelancers deduct write off gym membership?

Gym memberships are typically considered personal expenses and are not deductible. However, if a freelancer can demonstrate that the gym membership is essential to their business—such as a personal trainer who needs to maintain a certain level of fitness to perform their job—then it may be deductible. The key is proving that the expense is ordinary and necessary for the business. For example, a freelance fitness coach who uses the gym to train clients or maintain their own fitness level for professional reasons might qualify. In contrast, a freelance graphic designer would not be able to deduct this expense as it is not directly related to their business activities.