Can you write off country club membership on taxes?
Michael Gray
Updated on April 06, 2026
You may never deduct country club dues or the cost to play a round of golf for fun. However, if you have a business, you may be able to deduct golf-related expenses as a business entertainment expense. Discussions you have while you play golf don’t qualify for the deduction.
Are social club fees tax-deductible?
Ordinarily, an employer’s contribution to a staff social club for employees would come within this description and would be deductible. Where the expenditure constitutes a fringe benefit, the expense is ordinarily deductible.
Is club membership taxable?
Under the new rules, any membership dues paid to a club for business, leisure, recreation, country club or other social purposes are 100% non-deductible, unless they are included as compensation on an employee’s Form W-2.
Are there any deductions for Country Club dues?
But there is a small silver lining. The IRS in Publication 463 (Travel, Entertainment, Gift and Car Expenses) is very specific regarding deducting club dues and membership fees. Any club that is organized for pleasure, recreation OR other social purposes is not a deductible expense.
Are there any non deductible club memberships for employees?
Under the new rules, any membership dues paid to a club for business, leisure, recreation, country club or other social purposes are 100% non-deductible, unless they are included as compensation on an employee’s Form W-2.
Can you deduct membership dues from your taxes?
You can also deduct dues to public service organizations like the Rotary or Lions clubs as long as their main purpose is to help communities and not to provide members with social activities or entertainment. You cannot deduct membership dues (even if you do business there) for:
Are there any tax deductions for social clubs?
The new tax law (effective 2018) eliminated any business deductions for entertainment. You can deduct meal expenses at a social club, but only 50% of the cost and you must be able to show a business purpose (meeting with a client, for example). The event should also not be “lavish or extravagant.”