Starting in July, individuals will also be able to receive tax deductions when using public sports facilities and comprehensive sports facilities, following gyms and swimming pools.
The Ministry of Culture, Sports and Tourism noted on the 28th that the scope of the 'tax deduction for sports facility usage fees' to be implemented in July will expand from existing fitness centers and swimming pools to include public sports facilities and comprehensive sports facilities.
As a result, the number of facilities eligible for tax deduction applications will total approximately 17,300, combining over 16,000 private sports facilities and around 1,300 public sports facilities. The newly included comprehensive sports facilities refer to businesses that operate two or more types of sports facilities, including indoor swimming pools, at the same location managed by the same person.
The tax deduction will be implemented on July 1, 2025, and can only be applied for by employees with earned income of 70 million won or less. The usage fees for facilities such as swimming pools and gyms, as well as lending fees for towels and sports clothing, are fully deductible, while the fees for lessons or personal training aimed at learning to exercise can be deducted up to 50%.
Sports facility operators wishing to apply for the tax deduction must submit their participation applications through the 'Cultural Expense Tax Deduction Website,' operated by the Korea Cultural Information Service under the Ministry of Culture, Sports and Tourism, by the end of June. Details regarding tax deduction applications can also be found on the website.