Is can you deduct gym membership on taxes a business expense?

Gym memberships are typically considered personal expenses and are not deductible. However, if a business can demonstrate that the gym membership is directly related to the business, such as a fitness trainer who needs to maintain a certain level of fitness to perform their job, it may be deductible. Additionally, if the gym membership is part of a larger corporate wellness program that is offered to all employees as a fringe benefit, it might be deductible. The key is that the expense must be ordinary and necessary for the business. For example, a personal trainer who uses the gym to train clients could potentially deduct the membership as a business expense. However, a freelance writer would not be able to deduct a gym membership as it is not necessary for their business operations.