The tax rate that the gym industry should pay:

1. If the amount exceeds the prescribed business amount, the gym should pay value-added tax.

2. Taxpayers who convert from business tax to value-added tax must be recognized as general taxpayers if their sales reach 5 million yuan within 12 consecutive months. Gyms are sports services in the cultural and sports industry. The general taxpayer tax rate is 6% and the input tax can be deducted.

3. If the amount does not reach 5 million yuan, it is a small-scale taxpayer. Value-added tax is levied at a collection rate of 3%, and the input tax cannot be deducted. If the taxpayer is a small-scale taxpayer and the monthly sales does not exceed 30,000 yuan, or the quarterly sales reported on a quarterly basis do not exceed 90,000 yuan, the value-added tax (and additional taxes) will be exempted and paid at a 3% tax rate.