Fitness Center X Swimming Pool Fees Cultural Fees Apply for Income Tax Credit! From July 1, more than 1,000 sports facilities nationwide will also receive income deductions for cultural expenses

Jun 30, 2025

Fitness Center X Swimming Pool Fees Cultural Fees Apply for Income Tax Credit! From July 1, more than 1,000 sports facilities nationwide will also receive income deductions for cultural expenses



Fitness Center X Swimming Pool Fees Cultural Fees Apply for Income Tax Credit! From July 1, more than 1,000 sports facilities nationwide will also receive income deductions for cultural expenses
Starting July 1, it is possible to deduct income from cultural expenses for the use of facilities in more than 1,000 gyms and swimming pools nationwide.

The cultural expense income deduction implemented by the Ministry of Culture, Sports and Tourism (hereinafter referred to as the Ministry of Culture, Sports and Tourism) and the Korea Culture Information Service has been mainly limited to the cultural and artistic sectors such as books, performances, museums, art galleries, newspapers, and movies. As public interest and demand for sports and health surged, the deduction was expanded to the sports sector for the first time this year. Gyms and swimming pools, the most popular sports facilities used by the public, were included in the income deduction.

Earned income earners with a total salary of 70 million won or less can receive 30% of the facility's usage fee back as an income deduction within the maximum limit of 3 million won. The criteria for facility usage fees subject to deduction vary depending on the items used. In the case of admission fees (daily, monthly), the entire amount is recognized as facility usage fees, but only half of the total amount is recognized as facility usage fees if the expenses other than facility use are not separated, such as in-house tuition fees (Health PT, swimming lessons). The purchase of sports equipment and beverages in the facility is excluded from the facility usage fee.




The Ministry of Culture, Sports and Tourism and the Korea Culture Information Service have been recruiting business operators who wish to participate in the system since January. By the end of June, more than 1,000 gyms and swimming pools nationwide were registered, and the number of participating organizations will be expanded through future promotions. You can check the current list of applied facilities on the 'Cultural Expense Income Deduction Home Page', and you can also register new facilities. The government expects the income deduction system to boost sports activities further, adding vitality to the sports industry as well as promoting public health. The Ministry of Culture, Sports and Tourism's policy officer said, `We hope that the public will check sports facilities subject to the cultural expense income deduction and enjoy more benefits. We hope that operators will actively participate and apply as they can expect to expand sales due to increased consumer search and marketing effects."








This article was translated by Naver AI translator.