땀공제 - 헬스장 수영장 소득공제 문화비

How much will be returned as an income tax deduction this year for gym and swimming pool usage fees, as well as cultural expenses for books, performances, and movies? — Write it down every time you make a payment and check the remaining amount up to the limit.

[Use this when]

- When you sign up for a gym or swimming pool and wonder, "Is this eligible for the year-end tax settlement?"

- When you are unsure if a purchase for books, performances, movies, or museums qualifies for the cultural expense deduction.

- When the end of the year is approaching and you want to see how much of your allowance remains for the year.

[What you can do]

1. Payment Record — Write down the date, store, amount, and payment method (credit card / debit / cash receipt), and leave a check mark confirming that the store is a Culture & Sports affiliate. The record is stored only within the device.

2. Scale Image — Recorded dumbbells (gym/swimming), books (books/performances), and tickets (movies/exhibitions) are stacked on one side of the scale, while the deductible amount is stacked as coins on the other. Unverified merchants appear as hollow figures.

3. Estimating Deductions — When you enter your total income, the system calculates deductions starting from the amount exceeding the 25% threshold of your total income: 15% for credit cards, 30% for debits and cash receipts, and 30% for culture and sports (for total income of 70 million KRW or less), displaying the results on the limit bar. Limits based on the number of children are also reflected.

4. Year-End and January Notifications — Notifications are sent at 9 AM on December 1st, 24th, and 31st, as well as during the January simplified data verification period.

5. Merchant Verification Checklist — Before applying, verify each item one by one, including total income requirements, payment methods, designated business status, usage dates (after July 1, 2025 for sports facilities), and duplicate deductions.

[Notice]

- The calculations are simplified approximations. Details such as usage at traditional markets and public transportation, and dependent requirements are not reflected in detail, so the results may differ from your actual year-end tax settlement. - The specific scope of sports facilities (which facilities apply) is defined in the Enforcement Decree, so verification is required. Please be sure to check if it is recorded as cultural and sports usage in the simplified year-end tax settlement data.

- Standard amounts, deduction rates, and limits are updated automatically without app updates when the law changes.

[Official Sources]

- National Law Information Center, Article 126-2 of the Restriction of Special Taxation Act: https://www.law.go.kr

- National Tax Service: https://www.nts.go.kr · Hometax: https://hometax.go.kr

This app is an unofficial app that does not represent the National Tax Service or the government, and it does not provide tax advice.