시행일자
- 2025년 7월 1일부터 적용되며, 당일 또는 이후 결제된 경우 소득공제 대상입니다
정책 배경
- 기존 문화비 소득공제는 책, 공연, 영화, 박물관 등 문화예술분야에 국한되어 있음.
- 운동비용에 대한 경제적 부담을 줄이고 국민 건강 증진을 유도하기 위해 문화비 공제 범위를 **체육 분야(헬스장·수영장)**까지 확대하는 조치
- 약 1,000여 개 등록 시설이 포함되어 있으며, 문체부와 한국문화정보원이 참여 사업자를 모집해 정책을 준비
수혜 대상
- 총급여 7,000만 원 이하인 근로소득자
- 연 300만 원 한도 내에서 공제 가능(7월부터 500만원 사용했으면 연말정산시 300만원 공제 받아~ 세금덜내거나 환급받자~)
- 전국 약 1,000개 등록된 헬스장·수영장 이용자
공제 대상 및 비율
- 입장료, 월간·일일 이용권, 운동복·수건 대여료 등은 전액(100%) 공제
- PT, 수영 강습 등 강습비와 혼합된 이용료는 50%만 공제
- 운동용품 구매, 음료 구입 등은 공제 불가
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