Is gym membership business expense tax deductible?

Gym memberships are typically considered personal expenses and are not deductible as business expenses. However, if the membership is directly related to the business, such as a fitness trainer who must maintain a certain level of fitness to perform their job, it may be deductible. Additionally, if a business provides gym memberships as part of a wellness program for employees, it may be deductible as an employee benefit. For example, a personal trainer who uses the gym to train clients and maintain personal fitness could potentially deduct the cost if they can substantiate the business use. In contrast, a freelance graphic designer would not typically be able to deduct a gym membership as it is not directly related to their business activities.