Gym & Pool Fee Deduction Calculator
See how much comes back, with the minimum spending threshold and caps applied.
New in the 2026 tax reform — applies to spending from 2027
A 30% deduction rate for gym and swimming pool facility fees has been proposed. It takes effect for spending on or after 1 January 2027, pending passage through the National Assembly. It does not apply to the year-end settlement filed in early 2027 for 2026 income.
💼 Gross salary
Minimum spending threshold 12,500,000원(25%)
🏋️ Gym & pool fees
💳 Card spending
📊 Result
Estimated refund
269,775원
Based on a 15% marginal rate plus 10% local income tax
- Facility fee deduction (30%)
- 360,000원
- Other card deduction
- 1,275,000원
- Final deduction
- 1,635,000원
- Applicable cap
- 6,000,000원
Gym and pool fees add 59,400원 to your refund.
Basis of calculation
- 2026 tax reform bill — new deduction for gym/pool facility fees
- Facility fee rate 30% (double the 15% credit card rate)
- Threshold — deduction applies above 25% of gross salary
- Caps — salary ≤ KRW 70M: base 3M + extra 3M; above: base 2.5M + extra 2M
- Effective — spending on or after 1 Jan 2027 (planned)
※ Based on the pre-passage reform bill; rates, caps, and covered businesses may change. Refund figures assume only the basic personal deduction.
Last updated 2026-09-05