Sports Tax Deduction: Do it right together with the National Fitness Community!

23 September 2025

Since 2022, fitness clubs have been able to provide their clients with the right to refund part of the funds spent on the purchase of season tickets, personal training and other services. To do this, it is necessary that the institution is listed in a special list of organizations and sole proprietors, and the services themselves are included in the list of sports and recreation facilities. We tell you how to bring your business in line with these requirements and what benefits it can bring.

Who forms the list
​The list of physical culture and sports organizations is compiled and supervised by the Ministry of Sports of the Russian Federation. According to the data for 2024, 4088 business entities were included in it. To be included in the list, the club must submit an application before October 1 of the current year. The documents should be sent to the regional department that deals with physical education and sports, and also has the appropriate authority.

Is it necessary to be listed in the registry
The procedure for inclusion in the list is declarative in nature. If the fitness club does not want to change its status, it can continue to operate as before. However, at the same time, the institution will lose the chance to provide customers with the right to return part of the funds spent on the purchase of season tickets and personal training, as well as the opportunity to receive subsidies from the federal and regional budgets.

How to confirm the organization's status
In order for a fitness club to be included in the list of the Ministry of Sports, it is necessary to confirm that the institution provides physical education and wellness services to the population, and this activity is the main one. To do this:

Check the OKVED codes and personnel data
A business must be registered in the Unified Register of State Legal Entities (USRLE) with the OKVED codes 93.1, 93.11-93.13, 93.19;
The staff of the club must include at least one employee who provides clients with physical education and wellness services from the list approved by the Government of the Russian Federation. Such an employee must have the appropriate education: higher, secondary professional or additional professional;
An organization or sole proprietor should not be blacklisted by suppliers, contractors, or performers.

Prepare the documents
— the original application for inclusion in the list;
— duplicate staffing table;
— duplicates of employment contracts and any additional agreements with employees providing physical education and recreation services;
— duplicate diplomas confirming that employees have specialized education;
— consent to the publication of information about the club on the Internet. The standard form of the document is presented in the "Explanations" section on the website of the Ministry of Sports.
All copies of the documents must be certified by the owner of the club, and the application for inclusion in the list and consent to publish information about the organization on the Internet must be signed by the owner personally.
​
Submit an application
The documents must be sent to the regional executive authority responsible for physical education and sports. For example, in Moscow it is the Department of Sports, in the Moscow Region it is the Ministry of Physical Culture and Sports, and in St. Petersburg it is the Committee on Physical Culture and Sports. The deadline for submitting an application is September 30, 2025. To avoid mistakes, it is recommended to clarify in advance exactly where to apply in a particular region and what nuances should be taken into account.

Expect a solution
Regional authorities must review the submitted applications and submit the final list of organizations to the Ministry of Sports of the Russian Federation by November 1, 2025. The Ministry of Sports, in turn, will approve and publish the official list no later than December 1, 2025. If the fitness club is included in the list, customers who bought a subscription in 2026 will be able to return 13% of its value through a tax deduction in 2027.

How to issue a certificate of payment for services
A certificate of payment for services is a document that allows clients of a fitness club to undergo a simplified procedure for obtaining a tax deduction. After the club sends the information to the tax service, a pre-filled application will appear in the taxpayer's Personal Account. The client's task is to send the document and wait for the application to be approved. The refund will be made within 30 days.

Business Benefits
Attracting new visitors
The status of a physical culture and sports organization increases the trust of potential customers in the club. People are more likely to choose establishments that are officially recognized by the state, as this guarantees the quality of services and the professionalism of the staff. In addition, having this status allows customers to return some of the money spent on buying season tickets and personal training sessions.

Receiving subsidies and grants
Fitness clubs with an official status can apply to participate in various government initiatives aimed at promoting a healthy lifestyle. This opens up access to additional financing, subsidies, and grants that can be used to develop infrastructure, purchase equipment, or train personnel.
​
Improving business competitiveness
The status underlines the professional level of the club and its compliance with the standards set by the state. This distinguishes the institution from competitors and strengthens its reputation as a reliable and high-quality place for sports. In addition, such a status can be an important argument in a marketing strategy to attract additional attention.

Support from regional authorities
Clubs included in the list of physical culture and sports organizations are also more likely to receive support from local authorities. This can be expressed in granting preferential terms for renting premises, participating in joint projects or organizing events aimed at popularizing sports. Such cooperation helps to strengthen the club's position and expand its capabilities.

Confirmation of the status of a sports organization is not only a chance to strengthen the reputation of your club, but also a great way to attract new customers.