If you're living and working in Korea, staying healthy can be expensive—especially when gym memberships and swimming pool fees add up fast. But here's some great news: starting July 2025, you can get a tax deduction of up to KRW 3 million per year for using registered fitness facilities.
This guide is for foreign residents who want to take advantage of this new benefit. We'll explain who qualifies, which gyms are eligible, and how to claim the deduction—in plain, easy English. Let’s get started!
Table of Contents :
- Overview: New Tax Benefit for Fitness in Korea
- Who’s Eligible: Can Foreign Residents Apply?
- Which Fitness Facilities Are Covered?
- Deduction Details: How Much Can You Save?
- How to Claim: Step-by-Step Guide for Expats
- How to Check If Your Gym Is Eligible
- Examples: Real Savings Scenarios
- Avoid These Mistakes: Common Pitfalls for Expats
- Year-End Tax Filing in Korea: Quick Overview
- Leaving Korea Before Year-End: What Happens to Your Deduction?
- Other Deductions You Can Use as an Expat
- Useful Resources and Where to Get Help
- Quick FAQ: Your Top Questions Answered
Overview: New Tax Benefit for Fitness in Korea
Starting July 1, 2025, salaried workers in Korea will be able to receive a tax deduction for gym and pool expenses. This benefit is aimed at encouraging people to stay active—without the financial burden.
If you're earning KRW 70 million or less annually and using a registered facility, you could save up to KRW 3 million per year. That’s a big deal for both your health and your wallet.
The good news? This applies to many foreign residents too. In this guide, we’ll show you exactly how to make the most of it.
Who’s Eligible: Can Foreign Residents Apply?
Yes, foreign workers and residents in Korea can qualify—if you meet the same conditions as Korean citizens.
Basic Requirements
To be eligible for the fitness tax deduction:
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You must live in Korea for at least 183 days (you’re considered a “tax resident”)
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Your total salary must be KRW 70 million or less per year
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You must pay using your own credit card, debit card, or with a cash receipt
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The gym or pool you use must be officially registered
You cannot claim this deduction using someone else’s card—even your spouse’s. Only payments made in your own name will count.
Special Case: 19% Flat Tax Rule
Some foreign workers choose to apply the 19% flat tax rate instead of regular income tax. If you’re using this flat rate, you cannot receive this or any other tax deductions.
Not sure which category you fall into? Ask your HR team or check your past year’s tax summary. Most long-term residents use the standard tax system.
Which Fitness Facilities Are Covered?
To get the deduction, you must use a registered fitness facility—not just any gym or swimming pool.
What Counts as Eligible
The following are covered:
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Private gyms (헬스장)
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Swimming pools (수영장)
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General sports centers (종합체육시설)
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Public sports centers (국민체육센터, city-run facilities)
As of 2025, over 17,000 locations across Korea are approved. Most big-name fitness chains and public centers are included.
What’s Not Included
Be careful—some places don’t qualify:
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Golf clubs
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Small private PT studios
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Yoga or Pilates studios not officially registered
To avoid missing out on your deduction, always check if your facility is registered before joining. We’ll show you how to check in Section "How to Check If Your Gym Is Eligible".
Deduction Details: How Much Can You Save?
Let’s break down the numbers.
If you qualify, you can get a 30% tax deduction on your annual fitness expenses—up to a limit of KRW 3 million per year. This deduction is part of Korea’s broader “culture expense deduction,” which also includes books, concerts, and museum visits.
What’s Fully Deductible?
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Monthly gym or pool membership fees
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Regular group classes included in your membership
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General fitness facility usage fees
These count at 100% of the 30% deduction rate.
What’s Partially Deductible?
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Private lessons like personal training (PT)
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One-on-one coaching or custom classes
These are counted at 50% of the 30% deduction rate, and only if they happen inside a registered facility.
So if you spend KRW 1 million on gym fees, you could deduct KRW 300,000 from your taxable income. If you also spend KRW 600,000 on PT, half of that (KRW 300,000) is eligible—so you'd deduct another KRW 90,000.
How to Claim: Step-by-Step Guide for Expats
The best part? You don’t have to do much. The deduction is applied automatically during year-end tax settlement (연말정산), based on your spending records.
Here’s how it works:
Step 1: Use the Right Payment Method
Only payments made by your own credit card, debit card, or through a registered cash receipt are eligible. No shared or family cards.
Step 2: Make Sure the Facility Is Registered
Before joining a gym or pool, ask if they’re part of the “문화비 소득공제” (Culture Expense Deduction) program. If not, your spending won’t count—no matter how much you paid.
Step 3: Keep Track Automatically
You don’t need to submit any forms if your payments are recorded properly. Your employer or tax service provider will pull your card data directly from the National Tax Service system during tax season.
That’s it! Just make sure your payments are visible in your official records.
How to Check If Your Gym Is Eligible
Not sure if your gym or pool qualifies? Don’t worry—there’s a simple way to check online.
Step-by-Step: Checking a Facility on the Official Site
Go to the Culture Expense Deduction website.
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At the top menu, click 제도 혜택 받기 (Get Tax Benefits).
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From the dropdown menu, select 사업자 찾기 (Search for Registered Businesses).
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Enter the name of the gym or select your region and facility type (e.g. 헬스장 for gym, 수영장 for pool).
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Click search. If the facility is listed, it means it’s eligible for the deduction.
📌 Tip:
The website is only in Korean, so it's a good idea to use Google Translate in your browser. If that's difficult, just ask the gym staff:
“Is your facility registered for 문화비 소득공제 (Culture Expense Deduction)?”
Need extra help?
You can call 1688-0700 for guidance (Korean only), or visit a local expat support center—like Seoul Global Center or Busan Global Center—for help in English.
It’s always safer to check before signing up.
Examples: Real Savings Scenarios
Let’s look at how much you can actually save.
Example 1: Basic Gym User
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You pay KRW 80,000 per month at a registered gym
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Over one year, that’s KRW 960,000
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Deduction: 30% of 960,000 = KRW 288,000
That amount will be deducted from your taxable income, which could reduce your final tax bill by around KRW 40,000 to 70,000 depending on your tax rate.
Example 2: Gym + Personal Training
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Gym fee: KRW 100,000/month → KRW 1.2 million/year (100% deductible)
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PT fee: KRW 600,000/year → Half is deductible = KRW 300,000
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Total eligible: 1.5 million → 30% = KRW 450,000
Your actual tax refund depends on your income level, but you could easily get back tens of thousands of won.
It’s not huge money, but it adds up—especially when combined with other deductions like books or cultural events.
Avoid These Mistakes: Common Pitfalls for Expats
Even if you're eligible, many people miss out on this benefit due to small mistakes. Here’s what to avoid:
❌ Using Someone Else’s Card
Only payments made with your own card or cash receipt count. Using your spouse’s card = no deduction for you.
❌ Using a Non-Registered Facility
Just because a gym looks official doesn’t mean it’s registered. Always search on the Culture Deduction website.
❌ Paying Cash Without a Receipt
Paying in cash is fine—only if you get an official cash receipt (현금영수증). No receipt, no deduction.
❌ Flat Tax Confusion
Some foreign workers choose the 19% flat tax without realizing it means no deductions allowed. Check your payroll records or ask HR.
Avoiding these common issues will ensure you get the refund you deserve.
Year-End Tax Filing in Korea: Quick Overview
If this is your first time doing taxes in Korea, here’s a simple breakdown.
When It Happens
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Year-end tax filing (연말정산) usually takes place in January to February
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Your company does it for you if you’re a regular employee
What You Need to Do
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Make sure your fitness spending is on record (via card/cash receipt)
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Submit any extra documents your HR asks for
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Check your tax result in March via the Hometax website
If you’re self-employed or leaving Korea mid-year, you’ll need to do a final tax return (종합소득세 신고) in May. But most expats on salary just wait for their company to handle it.
No need to panic—if you used your card correctly, your deduction should apply automatically.
Leaving Korea Before Year-End: What Happens to Your Deduction?
If you plan to leave Korea before the year ends, you can still claim the deduction—but you need to file your taxes manually.
What to Do
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File a final income tax return (종합소득세 신고) before leaving
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This is usually done between May 1–31, but if you leave earlier, you can apply for an early filing
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Use the Hometax website or visit your local tax office
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Bring your passport, ARC, and proof of income/spending
Even if you're not in Korea when tax season comes, you can file through a tax agent or Korean friend with a power of attorney.
Don't miss out—many expats forget to claim this when they leave!
Other Deductions You Can Use as an Expat
This gym deduction is just one part of Korea’s “culture deduction” policy. You can combine it with other spending to maximize your refund.
Additional Deductions Include:
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📚 Books and e-books (from registered sellers)
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🎭 Concerts and performances
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🖼️ Museum and art gallery admission
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💝 Donations to qualified charities
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🛡️ Health insurance premiums
Each of these falls under the same KRW 3 million annual cap, so it’s smart to balance your spending across categories. That way, you’ll reach the limit and get the full deduction benefit.
Useful Resources and Where to Get Help
Korean tax rules can be tricky—especially for non-native speakers. Luckily, there are resources to help.
Where to Ask
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📞 National Tax Service (NTS) English Line: 1588-0560
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🌐 Hometax website (Korean only, but you can use translation tools)
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🧍♀️ Local foreign support centers in big cities (Seoul Global Center, Busan Global Center, etc.)
If you need more help, many tax consultants in Korea speak English or Chinese, and some offer services specifically for expats.
Quick FAQ: Your Top Questions Answered
Q1: I use a foreign credit card. Can I still get the deduction?
A: No. Only Korean-issued cards or cash receipts are eligible.
Q2: My gym isn’t on the list. Can they apply?
A: Yes, but the gym must register by June 30, 2025 for you to get the benefit. Ask the manager to apply at the Culture Ministry site.
Q3: What happens if I change jobs mid-year?
A: As long as you remain a tax resident and your total income is under KRW 70 million, you're still eligible. Just inform your new employer during year-end filing.
Q4: Can I split the deduction with my spouse?
A: No. Only the person paying and earning the income can claim it.
Q5: Can I claim gym and museum expenses in the same year?
A: Yes! Just stay within the KRW 3 million total cap.
Staying active is great—not just for your health, but now for your wallet too.
If you’re living in Korea, this new tax benefit is definitely worth checking out.
And remember, when in doubt, talk to your HR team or a tax professional!
