ATO benchmarks for fitness centres
Gyms and fitness centres earn from memberships paid by regular direct debit, along with casual visits, classes and personal training sessions, while rent, equipment, power and staff are their main costs.
General information
Total expenses as a share of turnover
Low and high end of each published range
| Turnover range | Financial year | Low end | High end |
|---|---|---|---|
| $65,000 to $175,000 | 2023-24 | 40% | 64% |
| $65,000 to $175,000 | 2022-23 | 41% | 65% |
| $175,001 to $600,000 | 2023-24 | 69% | 83% |
| $175,001 to $600,000 | 2022-23 | 69% | 83% |
| More than $600,000 | 2023-24 | 72% | 85% |
| More than $600,000 | 2022-23 | 73% | 86% |
Australian Taxation Office, Small Business Benchmarks, key ratios for 2023-24 and 2022-23 (data.gov.au), licensed under CC BY 2.5 AU. Checked 15 Oct 2026.
What sits behind these figures in the books
- The main day-to-day expenses are rent, staff and instructor costs, equipment leases and repairs, power and water, cleaning, insurance and the fees charged for membership billing.
- New gym equipment bought outright is kept apart from repairs and servicing, since machines and racks last for years while running costs belong to the period.
- Invoices from contract trainers and class instructors are entered as they arrive, so the costs of each period include everyone who delivered sessions in it.
Sources
- Small Business Benchmarks, 2023-24 Benchmarks (key ratios)
Australian Taxation Office. 2023-24 financial year, released 16 March 2026. Checked 15 October 2026.
Based on Australian Taxation Office data, Small Business Benchmarks, 2023-24 Benchmarks, licensed under CC BY 2.5 AU Licence: CC BY 2.5 AU.
- Small Business Benchmarks, 2022-23 Benchmarks (key ratios)
Australian Taxation Office. 2022-23 financial year, released 17 March 2025. Checked 15 October 2026.
Based on Australian Taxation Office data, Small Business Benchmarks, 2022-23 Benchmarks, licensed under CC BY 2.5 AU Licence: CC BY 2.5 AU.
Get your books in order
Cost of sales and total expenses are only as reliable as the books behind them. Tell us how your business runs and we will suggest a bookkeeping plan that fits.