Are Contact Lenses Tax Deductible? What the IRS Allows in 2025

Contact Lenses Are a Qualifying Medical Expense

Yes — contact lenses prescribed to correct vision defects are a qualifying medical expense under IRS Publication 502. This includes the lenses themselves, contact lens solution, and the eye exam required to get a contact lens prescription. If you pay for these out-of-pocket and itemize deductions, you can include them in your medical expense deduction on Schedule A.

Exactly What Contact Lens Costs Qualify?

The IRS is fairly generous about what counts as a qualifying vision expense. All of the following contact lens costs qualify:

Contact lenses themselves — daily disposables, monthlies, extended wear, rigid gas permeable (RGP)
Contact lens solution — saline, multipurpose solution, cleaning kits
Contact lens cases — yes, even the storage case qualifies per IRS Publication 502
Eye exams for contact lens fittings — the exam needed to obtain a contact lens prescription
Follow-up visits related to contact lenses — if your ophthalmologist does follow-ups for a new type of lens
Specialty contact lenses — orthokeratology (Ortho-K) lenses, scleral lenses for keratoconus, toric lenses for astigmatism — all qualify

What Doesn’t Qualify

Not every vision-related purchase is deductible. Purely cosmetic items don’t qualify:

Decorative/cosmetic contact lenses — colored lenses worn purely for appearance (with no vision correction) are not deductible
Any amount covered by insurance or paid via HSA/FSA — only unreimbursed costs count
Sunglasses — unless prescription (see below)

The 7.5% AGI Threshold

Contact lens costs count toward your total medical expense deduction, but you only benefit from the deduction on amounts that exceed 7.5% of your AGI. For most people with only contact lens expenses, the deduction alone won’t clear that bar — but it adds to a larger pool of medical expenses that might.

For example, if you spent $800 on contacts and solution throughout the year, and your AGI is $50,000 (threshold: $3,750), you’d need $2,950 in other qualifying medical expenses to get any deduction at all. But if you also had LASIK, therapy, dental work, or prescription costs, contact lens expenses add to that total and help you clear the threshold.

Contact Lenses vs. Prescription Glasses: Same Rules

Both contact lenses and prescription eyeglasses are deductible under the same IRS rule — they’re both corrective devices for vision defects. There’s no advantage to one over the other from a tax perspective. If you buy both in the same year, both sets of costs can be added together as medical expenses. See our glasses and contacts deduction guide for a full comparison.

Can I Deduct Contacts Bought Through an Online Retailer?

Yes. The IRS doesn’t care where you buy contacts — 1-800 Contacts, Costco, Walmart Vision Center, or direct from your eye doctor. What matters is that the contacts are prescribed to correct a vision defect and that you paid the cost out-of-pocket. Keep your receipts and prescription documentation.

HSA and FSA: A Better Way to Save on Contacts

For most people, paying for contacts through a Health Savings Account (HSA) or Flexible Spending Account (FSA) is more tax-efficient than claiming the Schedule A deduction. HSA/FSA contributions reduce your taxable income dollar-for-dollar, and you don’t need to itemize or clear the 7.5% AGI threshold.

If you use HSA/FSA money to buy contacts, that amount is already tax-advantaged — you cannot also claim it as a Schedule A medical deduction. Only unreimbursed costs (those you paid with after-tax money, with no HSA/FSA reimbursement) count toward Schedule A.

Frequently Asked Questions

Can I deduct contacts if my employer’s vision plan covered part of the cost?

You can only deduct the unreimbursed portion. If your plan paid $150 toward a $400 contact lens purchase, you can include $250 in your medical expenses (assuming you paid that out of pocket with after-tax dollars).

Are orthokeratology (Ortho-K) lenses deductible?

Yes. Ortho-K lenses are prescribed specialty medical devices used to temporarily reshape the cornea and correct myopia. They qualify as a medical expense under Publication 502’s broad definition of devices for diagnosis or treatment of disease.

What about contacts for my child or dependent?

If you pay for a dependent’s contact lenses, you can include those costs in your own medical expense deduction — even if the dependent files their own return. The rule is that you paid the expense for someone who qualifies as your dependent. See our guide to deducting medical expenses for dependents.

Can I deduct colored contact lenses if they’re also prescription?

Possibly — if the primary purpose is vision correction (they’re prescribed to correct a refractive error) and the color is secondary. Purely cosmetic colored contacts with no corrective power do not qualify. Gray area: prescription-strength colored lenses — the deductibility is unclear; consult a tax professional.