This study examined the relationship between leisure activity participation and depressive symptoms among 224 adult day care users aged over 65 with cognitive impairment. Utilizing the Geriatric Depression Scale-15 (GDS-15) and Mini Mental State Examination (MMSE), researchers categorized participants to analyze how depression and cognitive function affect activity engagement. The logistic regression analysis revealed that individuals with higher depressive symptoms (GDS-15 scores of 6–10 and ≥11) had significantly lower odds of participating in leisure activities compared to those with minimal symptoms. Additionally, participants with lower cognitive scores (MMSE 10–19) demonstrated a significantly reduced likelihood of participation. The study concludes that depressive symptoms act as a major barrier hindering leisure activity engagement in this population. Consequently, occupational therapists play a crucial role in supporting leisure activities to help maintain cognitive function and prevent the worsening of depression in older day care users.