An infrared sauna is a significant investment — premium models run $2,000–$8,000. So it's natural to ask: can any of that cost be recouped through taxes?
The answer is: yes, in several scenarios — but with important caveats and requirements that most wellness sites gloss over. This guide breaks down every legitimate pathway to tax benefit, what documentation you need, and what doesn't qualify.
Disclaimer: This is educational information, not tax advice. Consult a CPA or tax attorney for guidance specific to your situation.
Pathway 1: HSA and FSA Funds
Health Savings Accounts (HSAs) and Flexible Spending Accounts (FSAs)
HSA and FSA funds can be used for qualified medical expenses. The critical question: does an infrared sauna qualify?
Standard answer: No. The IRS defines qualified medical expenses as those for "the diagnosis, cure, mitigation, treatment, or prevention of disease." A sauna purchased for general wellness — even with real health benefits — does not typically qualify.
The exception: A sauna prescribed by a physician for a specific diagnosed condition may qualify. The IRS allows HSA/FSA use for equipment "primarily and essentially" used for a medical condition, when supported by a Letter of Medical Necessity (LMN).
Letter of Medical Necessity (LMN)
An LMN is a written statement from a licensed physician (MD, DO, NP, or PA depending on your FSA/HSA plan) that: 1. Identifies a specific diagnosed condition 2. States that infrared sauna therapy is medically necessary for treating that condition 3. Specifies the type of equipment needed
Conditions that have supported LMNs for infrared sauna:
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Fibromyalgia
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Chronic pain syndrome infrared sauna for chronic pain
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Rheumatoid arthritis
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Chronic Lyme disease sequelae
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Cardiovascular rehabilitation
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Anxiety and depression (as adjunct therapy)
Process: 1. Discuss with your physician — come prepared with the research supporting infrared sauna for your condition 2. Request a formal LMN on their letterhead 3. Submit to your HSA/FSA administrator for pre-approval (recommended before purchase) 4. Keep all documentation for 7 years
Important: Some HSA/FSA administrators approve LMNs; others are more restrictive. Pre-approval before purchase protects you from unexpected denial.
2023 IRS Guidance Update
In 2023, the IRS clarified that general wellness expenses — gym memberships, vitamins, spa services — remain non-deductible without medical necessity documentation. This reinforces the LMN requirement for sauna.
Pathway 2: Medical Expense Itemized Deduction (Schedule A)
If you itemize deductions (rather than taking the standard deduction), you may be able to deduct medical expenses exceeding 7.5% of your Adjusted Gross Income (AGI).
What Qualifies
The same medical necessity standard applies: the sauna must be prescribed for a specific diagnosed condition and used primarily for medical purposes.
Example: If your AGI is $100,000, your deduction threshold is $7,500. If you have $15,000 in qualified medical expenses (including a $5,000 sauna), you could potentially deduct $7,500.
Documentation required:
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Physician prescription or LMN
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Purchase receipt and proof of payment
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Evidence the sauna is used primarily for the prescribed medical purpose
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Records of medical necessity (diagnosis, treatment notes)
The Primarily Medical-Use Test
The IRS applies a "primarily medical use" standard. If you have a sauna that you use for both medical purposes and general enjoyment, only the portion attributable to medical use may be deductible.
For home wellness equipment, the IRS may question whether it's primarily medical or primarily personal. This is where a physician prescription significantly strengthens your position.
Pathway 3: Self-Employed / Business Deduction
If you are self-employed, own a business, or have a home office, there are additional pathways.
Health Care Expense Deduction for Self-Employed
Self-employed individuals can deduct 100% of health insurance premiums (with qualifications). The extension of this to equipment is more limited — but if you meet the LMN standard, the medical expense deduction applies and self-employed individuals often benefit more (higher marginal rates, combined with AGI threshold dynamics).
Business Use
If you run a business where sauna access is legitimately a business expense — a health coaching practice, wellness center, chiropractic office, physical therapy clinic, or similar — a commercial-grade sauna may be deductible as a business expense or depreciable asset under Section 179.
This is most applicable for:
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Health and wellness professionals who offer sauna services
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Corporate wellness programs
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Airbnb/VRBO hosts who include sauna as a guest amenity (deductible as a rental expense)
Home Office Consideration
If you have a qualifying home office, expenses for that dedicated space are deductible. A sauna installed in a separate dedicated wellness room that is also used for business (e.g., you conduct telehealth consultations there) may allow a partial allocation.
This is an area requiring careful CPA guidance — the IRS scrutinizes home office deductions.
What Doesn't Qualify (Common Misconceptions)
"My sauna has health benefits, so it's medical." The IRS requires a specific diagnosed condition + physician prescription. General wellness benefits don't qualify.
"I use my sauna after workouts for recovery." Athletic recovery and fitness optimization are personal expenses, not medical deductions — even if the health benefits are real.
"I saw it on a wellness list." Unless that list is an IRS publication, it doesn't control. The IRS standard is specific and documented.
Documentation Checklist
If you're pursuing any of the above pathways, keep:
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✅ Physician LMN (on letterhead, with diagnosis code if possible)
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✅ Original purchase receipt
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✅ Credit card/bank statement showing payment
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✅ Product specifications (make, model, full-spectrum IR, intended medical use)
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✅ Pre-approval letter from HSA/FSA administrator (if applicable)
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✅ Medical records showing ongoing treatment for the qualifying condition
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✅ Usage log (date, duration, purpose) — supports "primarily medical" argument
The Smart Path: Pre-Authorization Before Purchase
The highest-confidence approach:
- Get an LMN from your physician before purchasing
- Submit the LMN plus a product description to your HSA/FSA administrator and request pre-authorization
- Get written pre-approval
- Purchase using HSA/FSA funds or retain all receipts for tax filing
- Keep all documentation
This sequence — LMN → pre-authorization → purchase — is the most defensible position if ever audited.
State Tax Considerations
Several states offer additional medical expense deductions or health-related tax credits. California, New York, and Massachusetts, among others, have state medical deduction rules that may differ from federal rules. Consult a CPA familiar with your state's tax code.
Peak Saunas: The Investment That Keeps Working
Beyond tax treatment, the economics of home infrared sauna ownership are compelling:
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Eliminate gym/spa sauna memberships ($50–$200/month)
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Access daily sessions without travel (time savings compound)
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Limited lifetime warranty — one purchase that lasts decades
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Free shipping — no hidden delivery costs
Whether or not you capture a tax deduction, the long-term value proposition is strong. With documentation and physician support, recovering some of that cost through HSA/FSA or itemized deduction is a meaningful bonus.
Explore Peak Saunas and start the conversation with your physician.
Consult a licensed CPA or tax attorney before making deduction decisions. Tax law changes annually and individual circumstances vary significantly.