Everyday expenses
Can my company pay for my gym membership?
Depends on the details: keep good documents
The basic rule
Personal spending is not a business cost. Staff benefits given under a contract or a written policy are part of staff costs.
When it is different
- A gym benefit for employees under a written staff policy is generally deductible as an employment cost.
- Owner-manager of a company: deductible only as part of documented remuneration at market value (you are a Connected Person).
- Freelancer or sole establishment: personal, not deductible.
- A fitness business (for example a personal trainer) may have gym costs that are genuinely business costs.
- VAT on staff benefits for their personal use is generally not recoverable: a gym is rarely needed for an employee to perform their role.
Documents to keep
- Staff policy or employment contract mentioning the benefit
- Invoices
How safe is it?
Depends on the details: keep good documents Medium to high for the owner's own membership without a package.
When to ask a professional
Ask before putting your own gym into your remuneration package. Who can confirm it for your own case: an FTA-registered tax agent (a tax professional approved by the UAE tax authority), or the optional year-end review in SoloBooks.
If you pay no Corporate Tax this year (Small Business Relief): If you use Small Business Relief this year, you pay no Corporate Tax anyway, so this cost does not change your tax for that year. Keep the documents anyway: they back up your income figure, and they matter if you stop qualifying later.
Check it with the free calculator: Small Business Relief calculator →
Sources
- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (consolidated, unofficial English translation) — Art. 28(1), 28(2)(a) and 36
- Executive Regulation of the VAT Decree-Law (Cabinet Decision No. 52 of 2017, as amended up to 2025) — Art. 53(1)(c)
General information, not tax advice. Your situation may differ.
Keep your records ready all year
SoloBooks reads your receipts, you approve each one, and you get your year-end figures to file your return yourself.
No card required. Cancel by doing nothing.
Related questions
- Can my company deduct my car, fuel and parking?
- Is my mobile phone and internet a business expense?
- I work from home. Can I deduct part of my rent and DEWA?
- Are office rent, flexi-desk and licence renewal fees deductible?
- Do I pay UAE Corporate Tax on income from foreign clients?
- Am I eligible for Small Business Relief (no Corporate Tax for small businesses)?