Gym Membership Benefit in Kind Tax 2025-26
Employer-provided gym memberships are a taxable benefit in kind. You pay Income Tax and National Insurance on the annual cost of the membership. Find your combination below.
How gym membership BIK tax works
BIK value
Annual gym cost
Basic rate taxpayer cost
~28% of gym value
Higher rate taxpayer cost
~42% of gym value
Tax collected via
PAYE code or P11D
On-site gyms available to all employees can be exempt. Off-site gym memberships and subsidised third-party gym access are taxable as a BIK at the full annual membership cost.
£500 gym membership — BIK tax by salary
| Salary | Tax on gym | NI on gym | Annual total | Monthly cost | Net benefit |
|---|---|---|---|---|---|
| £25,000 | £100 | £40 | £140 | £12 | £360 |
| £30,000 | £100 | £40 | £140 | £12 | £360 |
| £35,000 | £100 | £40 | £140 | £12 | £360 |
| £40,000 | £100 | £40 | £140 | £12 | £360 |
| £50,000 | £146 | £27 | £173 | £14 | £327 |
| £60,000 | £200 | £10 | £210 | £18 | £290 |
| £70,000 | £200 | £10 | £210 | £18 | £290 |
| £80,000 | £200 | £10 | £210 | £18 | £290 |
£750 gym membership — BIK tax by salary
| Salary | Tax on gym | NI on gym | Annual total | Monthly cost | Net benefit |
|---|---|---|---|---|---|
| £25,000 | £150 | £60 | £210 | £18 | £540 |
| £30,000 | £150 | £60 | £210 | £18 | £540 |
| £35,000 | £150 | £60 | £210 | £18 | £540 |
| £40,000 | £150 | £60 | £210 | £18 | £540 |
| £50,000 | £246 | £32 | £278 | £23 | £472 |
| £60,000 | £300 | £15 | £315 | £26 | £435 |
| £70,000 | £300 | £15 | £315 | £26 | £435 |
| £80,000 | £300 | £15 | £315 | £26 | £435 |
£1,000 gym membership — BIK tax by salary
| Salary | Tax on gym | NI on gym | Annual total | Monthly cost | Net benefit |
|---|---|---|---|---|---|
| £25,000 | £200 | £80 | £280 | £23 | £720 |
| £30,000 | £200 | £80 | £280 | £23 | £720 |
| £35,000 | £200 | £80 | £280 | £23 | £720 |
| £40,000 | £200 | £80 | £280 | £23 | £720 |
| £50,000 | £346 | £37 | £383 | £32 | £617 |
| £60,000 | £400 | £20 | £420 | £35 | £580 |
| £70,000 | £400 | £20 | £420 | £35 | £580 |
| £80,000 | £400 | £20 | £420 | £35 | £580 |
£1,200 gym membership — BIK tax by salary
| Salary | Tax on gym | NI on gym | Annual total | Monthly cost | Net benefit |
|---|---|---|---|---|---|
| £25,000 | £240 | £96 | £336 | £28 | £864 |
| £30,000 | £240 | £96 | £336 | £28 | £864 |
| £35,000 | £240 | £96 | £336 | £28 | £864 |
| £40,000 | £240 | £96 | £336 | £28 | £864 |
| £50,000 | £426 | £41 | £467 | £39 | £733 |
| £60,000 | £480 | £24 | £504 | £42 | £696 |
| £70,000 | £480 | £24 | £504 | £42 | £696 |
| £80,000 | £480 | £24 | £504 | £42 | £696 |
£1,500 gym membership — BIK tax by salary
| Salary | Tax on gym | NI on gym | Annual total | Monthly cost | Net benefit |
|---|---|---|---|---|---|
| £25,000 | £300 | £120 | £420 | £35 | £1,080 |
| £30,000 | £300 | £120 | £420 | £35 | £1,080 |
| £35,000 | £300 | £120 | £420 | £35 | £1,080 |
| £40,000 | £300 | £120 | £420 | £35 | £1,080 |
| £50,000 | £546 | £47 | £593 | £49 | £907 |
| £60,000 | £600 | £30 | £630 | £53 | £870 |
| £70,000 | £600 | £30 | £630 | £53 | £870 |
| £80,000 | £600 | £30 | £630 | £53 | £870 |
£2,000 gym membership — BIK tax by salary
| Salary | Tax on gym | NI on gym | Annual total | Monthly cost | Net benefit |
|---|---|---|---|---|---|
| £25,000 | £400 | £160 | £560 | £47 | £1,440 |
| £30,000 | £400 | £160 | £560 | £47 | £1,440 |
| £35,000 | £400 | £160 | £560 | £47 | £1,440 |
| £40,000 | £400 | £160 | £560 | £47 | £1,440 |
| £50,000 | £746 | £57 | £803 | £67 | £1,197 |
| £60,000 | £800 | £40 | £840 | £70 | £1,160 |
| £70,000 | £800 | £40 | £840 | £70 | £1,160 |
| £80,000 | £800 | £40 | £840 | £70 | £1,160 |
£2,500 gym membership — BIK tax by salary
| Salary | Tax on gym | NI on gym | Annual total | Monthly cost | Net benefit |
|---|---|---|---|---|---|
| £25,000 | £500 | £200 | £700 | £58 | £1,800 |
| £30,000 | £500 | £200 | £700 | £58 | £1,800 |
| £35,000 | £500 | £200 | £700 | £58 | £1,800 |
| £40,000 | £500 | £200 | £700 | £58 | £1,800 |
| £50,000 | £946 | £67 | £1,013 | £84 | £1,487 |
| £60,000 | £1,000 | £50 | £1,050 | £88 | £1,450 |
| £70,000 | £1,000 | £50 | £1,050 | £88 | £1,450 |
| £80,000 | £1,000 | £50 | £1,050 | £88 | £1,450 |
£3,000 gym membership — BIK tax by salary
| Salary | Tax on gym | NI on gym | Annual total | Monthly cost | Net benefit |
|---|---|---|---|---|---|
| £25,000 | £600 | £240 | £840 | £70 | £2,160 |
| £30,000 | £600 | £240 | £840 | £70 | £2,160 |
| £35,000 | £600 | £240 | £840 | £70 | £2,160 |
| £40,000 | £600 | £240 | £840 | £70 | £2,160 |
| £50,000 | £1,146 | £77 | £1,223 | £102 | £1,777 |
| £60,000 | £1,200 | £60 | £1,260 | £105 | £1,740 |
| £70,000 | £1,200 | £60 | £1,260 | £105 | £1,740 |
| £80,000 | £1,200 | £60 | £1,260 | £105 | £1,740 |