Can Personal Trainers Deduct Their Gym Membership or Studio Rental?

It depends — a gym membership used purely for your own fitness usually isn't deductible, but studio rental fees, equipment, and space you rent specifically to train clients generally are. The IRS draws a line between personal benefit and business necessity. If you train clients at a commercial gym and pay a trainer's access fee or a percentage of session revenue to the gym, that cost is a deductible business expense because it's required to do your job. A personal membership you'd have...