An amendment has been made to the Income Tax Act, which allows employers to compensate employees for health promotion expenses without income and social tax for 100 euros per quarter from early 2018. It is important for the employer to provide the benefits to all employees.

The expenses that an employer can compensate for without having to pay tax are:

  1. participation fees of public sports events;
  2. expenses directly related to the regular use of a sports or exercise facility;
  3. expenses of maintaining the existing sports facilities of the employer;
  4. expenses of the services provided by rehabilitation specialists, physiotherapists, activity therapists, clinical speech therapists, or clinical psychologists who have been entered in the national register of health care professionals or have the relevant professional qualification;
  5. insurance premiums of health insurance contracts.


It is obvious that the legislator has tried to define the areas of compensation as broadly as possible to ensure that fitness fans with different interests are treated equally. It is important to support fitness and health promotion irrespective of the ways in which people try to achieve it.

The amendment will enter into force at the start of 2018.