Usually not claimable

Can I claim gym membership on tax?

Gym memberships are usually private expenses and are generally not deductible for most employees.

General guidance for Australian tax deductions only, not personal tax advice.

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When gym membership may be claimable

A direct and specific work-related fitness requirement must be demonstrated.
The expense must go beyond general health or personal fitness.

When it is usually not claimable

General fitness or wellbeing use is not claimable.
Most salaried employees cannot claim standard gym fees.

Records to keep

Proof of payment
Evidence of direct work-related necessity

Quick answer

Usually not claimable. Whether you can claim gym membership usually comes down to work-related use, whether you paid for it yourself, whether any private portion is excluded, and whether you can support the claim with records.

Verify with current ATO guidance

ATO: Occupation and industry specific guides ATO: Records you need to keep ATO: Work-related deductions

Deductly guide last reviewed: 2026-04-16

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