CPT code 28041: Tumor excision, deep, 1.5 cm or larger2026 Medicare rate & RVUs

Reports removal of a foot or toe tumor located beneath the fascia when the tumor measures at least 1.5 cm.

CMS RVU26DEffective Oct 1, 2026109 payment localities1K Medicare services in 2024

Medicare pays $421.19 for 28041 nationally in a facility.

Medicare rate · 28041

Tumor excision, deep, 1.5 cm or larger

Office or facility?

Work RVUs
6.95
Total RVUs
12.61
Global days
090

National rate · 2026

$421.19

Facility setting, before claim adjustments.

See every locality for 28041 →Billed by an NP, PA or therapist? →

Medicare allowed amount for participating (non-QP) physicians, before deductible, coinsurance and claim adjustments. Not a patient’s bill or a hospital charge.

Your location

Medicare pays by the payment locality where the service is performed.

On this page 10 sections
  1. Medicare rate
  2. What 28041 covers
  3. By payment locality
  4. Rate map
  5. How it’s calculated
  6. Payment rules
  7. Similar codes
  8. Related codes
  9. Billing questions
  10. Sources

What 28041 covers

A surgeon, commonly an orthopedic surgeon or podiatrist, uses this code to remove a tumor in the foot or toe that lies deep to the fascia and measures 1.5 cm or more. The procedure may be performed in an operating room or another setting appropriate for the surgical approach. The operative report should identify the foot or toe site, describe the tumor’s depth and measured size, and explain the extent of removal.

Choose this code when both the deep location and size threshold are supported; a superficial lesion or a smaller deep lesion falls under a different code in the family. Medicare assigns a 90-day global period, which includes the day-before preoperative visit and 90 days of related postoperative care. When multiple procedures are performed in the same session, the highest-valued procedure is paid in full and the others are subject to the standard 50% reduction. For bilateral surgery, modifier 50 results in payment at 150%. Assistant-at-surgery payment requires documented medical necessity; co-surgeons and team surgery are not permitted.

This summary was written with AI assistance from CMS physician fee schedule data and checked against the CMS billing rules shown here. Rates on this page come directly from CMS files.

Where 28041 pays more and less

The same RVUs, adjusted for each area’s costs. Open a locality for its calculation, history and nearby areas.

109 of 109 payment localities

28041 office and facility rates by payment locality
Payment localityOfficeFacility
AlabamaUnavailable$388.99
AlaskaUnavailable$535.29
ArizonaUnavailable$412.19
ArkansasUnavailable$384.99
Atlanta, GAUnavailable$430.04
Austin, TXUnavailable$427.85
Bakersfield, CAUnavailable$430.24
Baltimore area, MDUnavailable$443.25
Beaumont, TXUnavailable$404.70
Brazoria, TXUnavailable$415.49

28041 rates by state

Office rate range in each state. Select a state to see its payment localities.

Explore a state

Local rates. Clear comparisons.

Hover or focus a tile to see its rate range. Select it to open the state’s fee schedule.

View every state and territory as a table
28041 office rate range by state
State / territoryOffice rate rangeLocalities
AKNo published base rate1
ALNo published base rate1
ARNo published base rate1
AZNo published base rate1
CANo published base rate29
CONo published base rate1
CTNo published base rate1
DCNo published base rate1
DENo published base rate1
FLNo published base rate3
GANo published base rate2
GUNo published base rate1
HINo published base rate1
IANo published base rate1
IDNo published base rate1
ILNo published base rate4
INNo published base rate1
KSNo published base rate1
KYNo published base rate1
LANo published base rate2
MANo published base rate2
MDNo published base rate3
MENo published base rate2
MINo published base rate2
MNNo published base rate1
MONo published base rate3
MSNo published base rate1
MTNo published base rate1
NCNo published base rate1
NDNo published base rate1
NENo published base rate1
NHNo published base rate1
NJNo published base rate2
NMNo published base rate1
NVNo published base rate1
NYNo published base rate5
OHNo published base rate1
OKNo published base rate1
ORNo published base rate2
PANo published base rate2
PRNo published base rate1
RINo published base rate1
SCNo published base rate1
SDNo published base rate1
TNNo published base rate1
TXNo published base rate8
UTNo published base rate1
VANo published base rate2
VINo published base rate1
VTNo published base rate1
WANo published base rate2
WINo published base rate1
WVNo published base rate1
WYNo published base rate1

How the 28041 rate is calculated

Each of 28041’s three RVUs is multiplied by a geographic index (GPCI) for the payment locality, added up, and multiplied by the conversion factor. Drag the indexes or enter a ZIP to see what moves the rate.

How the rate is built · 28041

RVUs × geographic indexes × conversion factor

Office or facility?

Work6.95

6.95 RVUs× 1.000 GPCI

Practice expense4.83

4.83 RVUs× 1.000 GPCI

Malpractice0.83

0.83 RVUs× 1.000 GPCI

Adjusted RVUs

12.6100

Conversion factor

$33.4009

Medicare rate

$421.19

Every GPCI starts at 1.000, the national rate. Enter a ZIP or drag a slider.

Payment rules and modifiers for 28041

28041 has a 90-day global period: related visits in that window are included in the surgery payment.

CMS payment indicators · 28041

Tumor excision, deep, 1.5 cm or larger

RuleCMS valueWhat it means
Global period090Major surgery: the day before, the day of, and 90 days after are included.
Multiple procedures2Standard reduction: highest-valued procedure at 100%, others at 50%.
Bilateral (modifier 50)1Bilateral with modifier 50 pays 150% of the fee schedule amount.
Assistant at surgery (80/81/82/AS)0Not paid without supporting documentation.
Co-surgeons (62)0Not permitted.
Team surgery (66)0Not permitted.
Professional/technical0Physician service: no professional/technical split.
Split (54/55/56)0.10/0.69/0.21Share of the payment for pre-op, the procedure itself, and post-op care.

Global surgery period · 28041

Tumor excision, deep, 1.5 cm or larger

90-day global period ends

Dec 30, 2026

Covers Sep 30, 2026 through Dec 30, 2026 (92 days, including the day before surgery).

Visit on Oct 31, 2026

Day 30 of the 90-day post-op period: related follow-up care is included in the surgical payment.

  • 24Unrelated E/M visit by the same physician
  • 79Unrelated procedure (starts its own global period)
  • 58Staged, more extensive, or therapy procedure that was planned
  • 78Unplanned return to the operating room for a related complication
SurgeryVisit
Sep 23, 2026Jan 10, 2027

Pre-op dayGlobal period

What modifiers do to the payment

Modifier 50 · payment effect

With and without the modifier

28041 without 50 · national facility

$421.19

Tumor excision, deep, 1.5 cm or larger

28041-50 · Bilateral: 150%

$631.79

Both sides on one line with modifier 50 are paid at 150% of the fee schedule amount (subject to multiple-procedure rules with other procedures).

When to use modifier 50

28041 compared with similar codes

Compare codes · National

4 codes, side by side

Office or facility?

  • 28041

    Tumor excision, deep, 1.5 cm or larger6.95 wRVU

    Not priced

  • 28039

    Tumor excision, subcutaneous, 1.5 cm or larger5.28 wRVU

    $476.63

  • 28045

    Foot mass excision, deep, under 1.5 cm5.31 wRVU

    $484.98

  • 28046

    Tumor resection, soft tissue under 3 cm12.07 wRVU

    Not priced

How to choose

28039Tumor excisionSubcutaneous, 1.5 cm or larger
Both codes use the 1.5 cm threshold, but 28039 applies to a subcutaneous tumor. This code requires a tumor beneath the fascia.
28045Foot mass excisionDeep, under 1.5 cm
Both codes describe deep foot or toe tumor excision; choose 28045 when the tumor is smaller than 1.5 cm.
28046Tumor resectionSoft tissue under 3 cm
Code 28046 describes resection of a foot or toe tumor under a different resection category. Use this code for the deep excision defined by the 1.5 cm threshold, not based on size alone.

28041 billing questions

How is this different from 28039?

This code is for a tumor beneath the fascia measuring at least 1.5 cm. Code 28039 is for a tumor at the subcutaneous level measuring at least 1.5 cm.

When should 28045 be reported instead?

Use 28045 for a deep foot or toe tumor smaller than 1.5 cm. The operative documentation should support both the depth and the size used for code selection.

What documentation supports this code?

Document the specific foot or toe site, the tumor’s relationship to the fascia, its measured size, and the removal performed. The record should make clear that the lesion is deep and at least 1.5 cm.

Does the 90-day global include related follow-up?

Yes. The global period includes the day-before preoperative visit and 90 days of related postoperative care.

How does Medicare handle bilateral reporting and assistants?

Bilateral reporting with modifier 50 is paid at 150%. Assistant-at-surgery payment requires documentation of medical necessity; co-surgeons and team surgery are not permitted.

Where these rates come from

FeeBase calculates base physician payments from CMS work, practice-expense and malpractice RVUs, adjusted by each locality’s geographic indexes and the conversion factor. Services without a published rate are labeled, never given a made-up amount. Amounts are Medicare allowed amounts before claim adjustments: not a patient’s bill or a commercial rate.

CMS RVU26D · effective Oct 1, 2026 through the day before Jan 1, 2027

Show the CMS file lines behind this rate
RVUs for 28041PPRRVU2026_Oct_nonQPP.csv, line 3,099 (RVU26D)

Open CMS sourceHow we calculate rates

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