If your annual salary is 70 million won or less... this will also be tax-deductible starting from July next year

Gym and swimming pool facility usage fee

Usage fee 30%, up to 3 million won

Starting from July next year, the usage fees for gyms (fitness centers) and swimming pool facilities will also be eligible for income tax deductions.

The Ministry of Culture, Sports and Tourism announced on the 15th that the cultural expense income deduction, previously applied to books, performances, museums, art galleries, newspapers, and films, will also be applied to gyms and swimming pools starting July 1, 2025.

However, in order to receive income deduction, the taxpayer must be an employee with a total salary of 70 million won or less. These individuals can deduct 30% of the facility usage fee within a limit of 3 million won.

The applying facility is one of the approximately 13,000 gyms and swimming pools nationwide registered with local governments under the Sports Facilities Act that has applied to participate.

The official in charge at the Ministry of Culture stated, "With sports facilities included in the cultural expense income deduction, public participation in sports activities is expected to increase," and added, "We also anticipate growth in related sectors such as public health improvement, facilities, equipment, and clothing."