Is LASIK Eye Surgery Tax Deductible? (2025 IRS Rules)

Yes — LASIK Surgery Is a Qualifying Medical Expense

LASIK (laser-assisted in situ keratomileusis) is one of the clearest-cut medical expense deductions available. The IRS explicitly lists surgery to correct vision defects as a qualifying medical expense under IRS Publication 502. Unlike cosmetic surgery — which is generally not deductible — LASIK corrects a medically recognized condition (refractive error) rather than improving appearance for aesthetic reasons.

That means if you paid out-of-pocket for LASIK, PRK, SMILE, or any other laser vision correction procedure in 2025, the cost qualifies as a deductible medical expense on Schedule A — subject to the 7.5% AGI threshold.

The 7.5% AGI Rule: When Does the Deduction Actually Pay Off?

You can only deduct the portion of your total unreimbursed medical expenses that exceeds 7.5% of your adjusted gross income (AGI). LASIK typically costs $2,000–$4,000 per eye, so a $4,000–$8,000 procedure can be the single expense that pushes you over the threshold.

Important: you must itemize deductions on Schedule A rather than take the standard deduction. In 2025, the standard deduction is $15,000 (single) and $30,000 (married filing jointly). LASIK only provides a net benefit if all your itemized deductions — including mortgage interest, state taxes, and medical — exceed your standard deduction.

What LASIK-Related Costs Qualify?

The deduction isn’t limited to the surgery fee itself. The following LASIK-related costs also qualify as medical expenses:

• Pre-surgery consultation and eye exam — required to determine candidacy
• The surgical procedure itself — both eyes
• Post-operative medications — prescription eye drops, antibiotics
• Follow-up appointments — post-op visits are part of the medical care
• Enhancement procedures — if a touch-up surgery is needed in a future year, it also qualifies
• Transportation to appointments — mileage to/from surgery and follow-ups at 21¢/mile for 2025

What Doesn’t Qualify

If you used a Health Savings Account (HSA) or Flexible Spending Account (FSA) to pay for LASIK, those amounts are NOT deductible on Schedule A — you’d be double-dipping since the HSA/FSA was already funded with pre-tax dollars. Only unreimbursed out-of-pocket costs qualify.

Similarly, if your employer reimbursed you or if your vision insurance covered any portion, subtract those amounts before calculating your deduction.

PRK, SMILE, and Other Laser Vision Correction Procedures

The deduction isn’t limited to LASIK by name. Any medically necessary laser vision correction surgery qualifies:

• PRK (Photorefractive Keratectomy) — older procedure, same deductibility
• SMILE (Small Incision Lenticule Extraction) — newer flapless procedure, fully deductible
• LASEK — deductible
• Implantable Collamer Lens (ICL) — a lens implanted inside the eye; qualifies as a surgical correction of vision defects

Timing Strategy: Bundle Vision Expenses

Because of the 7.5% floor, timing matters enormously. If you’re planning LASIK and also have other significant medical expenses coming up — dental work, therapy, prescription glasses — try to schedule everything in the same tax year. Clustering expenses maximizes your chances of clearing the threshold and generating an actual deduction.

For example: $4,500 in LASIK + $1,800 in dental work + $600 in prescription medications = $6,900 in medical expenses. On a $60,000 AGI (threshold: $4,500), that’s a $2,400 deduction. Spread across two years, you might not clear the threshold in either year and get nothing.

How to Claim LASIK on Your Tax Return

LASIK deductions are claimed on Schedule A (Itemized Deductions), Line 1 (medical and dental expenses). Add LASIK costs to your other qualifying medical expenses, subtract 7.5% of your AGI, and the remainder is your deduction. This flows to Line 17 of Form 1040.

Keep documentation: the invoice from your surgeon showing the date, procedure, and amount paid. If you paid by credit card, a statement corroborating the payment is useful backup.

Frequently Asked Questions

Can I deduct LASIK if I pay with a medical credit card like CareCredit?

Yes. The deduction is tied to when you pay, not when the service is provided. If you financed LASIK with CareCredit or another medical credit card, you deduct payments in the year you actually make them — not the year of surgery (unless you paid the full balance in the surgery year).

Is LASIK deductible if my employer has a vision benefit?

Only the amount NOT covered by your employer benefit is deductible. If your vision plan paid $1,000 toward a $4,000 LASIK procedure, your deductible cost is $3,000.

Can my spouse’s LASIK count toward our joint threshold?

Yes. If you file jointly, you combine both spouses’ qualifying medical expenses and compare to 7.5% of your combined AGI. Both spouses’ LASIK costs count together.

What if my LASIK was done outside the US?

Medical expenses paid to qualified foreign medical providers are generally deductible. LASIK performed in Mexico, Canada, or other countries by licensed physicians qualifies — keep all receipts and documentation. Transportation costs also count.

Related guides: Are Glasses & Contacts Tax Deductible? | Vision Expense Tax Deduction Guide | Medical Expense Deduction Calculator | How to Calculate Your Medical Expense Deduction