[What's Changing in the Second Half] 30% Income Tax Deduction for Swimming Pool and Fitness Center Fees

Going forward, facility usage fees for swimming pools and fitness centers will also be eligible for income tax deductions.

The income requirement applies to residents with a total annual salary of 70 million won or less, and the deduction rate is 30%. Fees that are not directly related to the use of sports facilities, such as membership admission fees, are excluded from the deductible sports facility usage fees. The deductible amount is included within the existing additional deduction limit of 3 million won. If it is not possible to distinguish between facility usage fees and other costs, 50% of the total amount will be considered as eligible sports facility usage fees for deduction purposes.

The support amount for the Integrated Culture Voucher will be increased by 7.7%, from 130,000 won to 140,000 won per person per year. The Integrated Culture Voucher is a program that supports cultural, sports, and tourism activities for socially disadvantaged and vulnerable groups. The Integrated Culture Voucher can be applied for at the nearest eup, myeon,·dong community service center, or through the website, mobile app, or telephone ARS. It can be used at more than 32,000 online·offline affiliated stores nationwide related to cultural arts, tourism,·and sports activities.

On the 18th, when indoor sports facilities in the metropolitan area resumed operation, citizens were exercising at a gym in Seoul. The quarantine authorities eased some social distancing measures for multi-use facilities such as cafes, indoor sports facilities, and singing practice rooms in the metropolitan area. From this day, cafes can allow in-store dining until 9 p.m., and gyms can operate with a limit of one person per 8 square meters. Photo by Kim Hyunmin kimhyun81@

The protection of the human rights of youth pop culture artists will also be strengthened. Starting in August, pop culture and arts business operators will be required to designate a person responsible for protecting the human rights of youth. In addition, the Ministry of Culture, Sports and Tourism will be granted the authority to request materials and other information related to youth pop culture artists from pop culture and arts business operators and related parties.

The registration requirements for pop culture and arts planning businesses will be relaxed. To reflect the latest startup trends that favor flexible space arrangements such as shared offices, the facility requirement of a "separate office" for pop culture and arts planning business registration has been revised to "office." This amendment will take effect from September 26.

The protection of the human rights of sports professionals will also be strengthened. Starting in August, an objection system will be introduced for the results of investigations conducted by the Sports Ethics Center. If a victim or whistleblower disagrees with the decision of the Sports Ethics Center, they may file an objection within 30 days of receiving the notification. The Sports Ethics Center Objection Review Committee will review the objection within 90 days and notify the result.

In addition, the Sports Ethics Center will be improved to allow it to request disciplinary action, distinguishing between severe and minor disciplinary measures, against those who commit human rights violations or sports-related corruption.