CPT code 28046: Tumor resection, soft tissue under 3 cm2026 Medicare rate & RVUs

Medicare pays $661.67 for 28046 nationally in a facility.

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

What 28046 covers

This code describes radical resection of a soft-tissue tumor in the foot or toe when the tumor is less than 3 cm. The surgeon removes the tumor with a wider operative resection than a routine local excision. Orthopedic surgeons, podiatric surgeons, and surgeons treating soft-tissue tumors may perform the operation, commonly in a facility operating room. The operative report should identify the foot or toe site and document the tumor’s size and the extent of tissue removed.

Select this code for the radical resection approach and size threshold, not simply because a tumor was removed; use the appropriate local-excision code when the operative method and tissue depth fit that code instead. CMS assigns a 90-day global period, including the day-before preoperative visit and related postoperative care during that period. For multiple procedures in the same session, the highest-valued procedure is paid in full and other procedures at 50%. Bilateral reporting with modifier 50 is paid at 150%. CMS does not pay an assistant at surgery; co-surgeons require supporting documentation, and team surgery is 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 28046 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

28046 rates by state

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

How the 28046 rate is calculated

Each of 28046’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.

Payment rules and modifiers for 28046

28046 has a 90-day global period: related visits in that window are included in the surgery payment.

What modifiers do to the payment

When to use modifier 50

28046 compared with similar codes

How to choose

28047Tumor resection3 cm or larger

Both describe radical soft-tissue tumor resection; choose 28046 for a tumor under 3 cm and 28047 for one 3 cm or larger.

28045Foot mass excisionDeep, under 1.5 cm

Code 28045 is for local excision of a deep tumor under 1.5 cm. Code 28046 describes radical resection and uses the under-3-cm threshold.

28039Tumor excisionSubcutaneous, 1.5 cm or larger

Code 28039 is for local excision of a subcutaneous tumor 1.5 cm or larger. Code 28046 is for radical resection, not a size-and-depth local-excision category.

Codes related to 28046

Related codes aren’t interchangeable: bill the code that matches the service performed.

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

Open CMS sourceHow we calculate rates