Billing code 28039: Tumor excisionMedicare rate & RVUs
Removal of a subcutaneous soft-tissue mass of the foot or toe measuring at least 1.5 cm, selected by its tissue plane and size.
Medicare pays $476.63 for 28039 nationally in the office and $315.30 in a hospital or facility. Local office rates run $427.51–$610.90.
Medicare rate · 28039
Tumor excision
Swap in your local Medicare rate.
- Work RVUs
- 5.28
- Total RVUs
- 14.27
- Global days
- 090
National rate · 2026
$476.63
Office setting, before claim adjustments.
See every locality for 28039 → · 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.
On this page 10 sections
What 28039 covers
This code describes surgical removal of a soft-tissue mass beneath the skin of a foot or toe when the mass measures 1.5 cm or more. A podiatrist or orthopedic foot surgeon may remove a palpable mass, such as a subcutaneous lipoma, in an operating room or another appropriate surgical setting. The defining features are the subcutaneous location and the size of the lesion, not the length of the incision.
Choose this code when the operative findings place the mass in subcutaneous tissue and document its size at or above the threshold. The report should identify the foot or toe, describe the tissue plane and mass, and record its dimensions. Medicare assigns a 90-day global period, including the day-before preoperative visit and related postoperative care. For multiple procedures in one session, the highest-valued procedure is paid in full and other procedures at 50%. Bilateral reporting with modifier 50 is paid at 150%. Assistant-at-surgery payment may be made; 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 28039 pays more and less
The same RVUs, adjusted for each area’s costs. Open a locality for its calculation, history and nearby areas.
109 payment localities
$427.51 to $610.90
109 of 109 payment localities
| Payment locality | Office | Facility |
|---|---|---|
| Alabama | $433.01 | $291.85 |
| Alaska* | $574.20 | $402.39 |
| Arizona | $465.10 | $308.77 |
| Arkansas | $427.51 | $288.93 |
| Atlanta | $485.61 | $321.70 |
| Austin | $491.01 | $320.33 |
| Bakersfield | $499.21 | $322.40 |
| Baltimore/Surr. Cntys | $504.60 | $331.50 |
| Beaumont | $449.98 | $303.17 |
| Brazoria | $471.18 | $311.31 |
| Chicago | $504.79 | $342.66 |
| Chico | $497.42 | $320.61 |
| Colorado | $492.39 | $320.74 |
| Connecticut | $505.90 | $332.15 |
| Dallas | $474.30 | $313.62 |
| Dc + Md/Va Suburbs | $538.32 | $348.28 |
| Delaware | $472.16 | $312.77 |
| Detroit | $480.33 | $324.65 |
| East St. Louis | $474.17 | $325.75 |
| El Centro | $497.52 | $320.70 |
| Fort Lauderdale | $496.20 | $332.78 |
| Fort Worth | $471.75 | $312.68 |
| Fresno | $497.42 | $320.61 |
| Galveston | $472.69 | $312.49 |
| Hanford-Corcoran | $497.42 | $320.61 |
| Hawaii, Guam | $506.77 | $323.34 |
| Houston | $483.49 | $323.29 |
| Idaho | $443.80 | $295.38 |
| Indiana | $446.02 | $296.47 |
| Iowa | $440.90 | $293.29 |
| Kansas | $439.92 | $294.08 |
| Kentucky | $443.81 | $300.39 |
| Los Angeles-Long Beach-Anaheim (Los Angeles/Orange Cnty) | $528.58 | $337.73 |
| Madera | $497.42 | $320.61 |
| Manhattan | $544.92 | $357.46 |
| Merced | $497.42 | $320.61 |
| Metropolitan Boston | $536.12 | $343.50 |
| Metropolitan Kansas City | $459.06 | $307.58 |
| Metropolitan Philadelphia | $495.11 | $327.17 |
| Metropolitan St. Louis | $463.20 | $309.62 |
| Miami | $518.27 | $350.32 |
| Minnesota | $470.89 | $304.89 |
| Mississippi | $432.49 | $293.59 |
| Modesto | $497.42 | $320.61 |
| Montana** | $476.59 | $315.27 |
| Napa | $567.27 | $354.64 |
| Nebraska | $442.77 | $293.87 |
| Nevada** | $473.62 | $312.13 |
| New Hampshire | $485.67 | $317.73 |
| New Mexico | $457.30 | $309.37 |
| New Orleans | $462.76 | $310.95 |
| North Carolina | $450.72 | $300.20 |
| North Dakota** | $464.93 | $303.60 |
| Northern Nj | $533.97 | $346.83 |
| Nyc Suburbs/Long Island | $557.83 | $366.02 |
| Ohio | $452.38 | $305.09 |
| Oklahoma | $442.22 | $298.15 |
| Oxnard-Thousand Oaks-Ventura | $525.20 | $334.52 |
| Portland | $505.55 | $326.32 |
| Poughkpsie/N Nyc Suburbs | $515.36 | $338.71 |
| Puerto Rico | $479.42 | $316.32 |
| Queens | $547.69 | $357.00 |
| Redding | $497.42 | $320.61 |
| Rest Of California | $497.42 | $320.61 |
| Rest Of Florida | $474.20 | $319.97 |
| Rest Of Georgia | $450.11 | $306.21 |
| Rest Of Illinois | $463.32 | $316.03 |
| Rest Of Louisiana | $443.54 | $300.76 |
| Rest Of Maine | $446.74 | $298.32 |
| Rest Of Maryland | $480.15 | $316.88 |
| Rest Of Massachusetts | $490.32 | $320.45 |
| Rest Of Michigan | $454.76 | $307.47 |
| Rest Of Missouri | $437.40 | $298.34 |
| Rest Of New Jersey | $511.41 | $335.24 |
| Rest Of New York | $456.75 | $303.49 |
| Rest Of Oregon | $469.66 | $308.97 |
| Rest Of Pennsylvania | $452.54 | $304.44 |
| Rest Of Texas | $460.41 | $307.31 |
| Rest Of Washington | $489.08 | $319.21 |
| Rhode Island | $487.11 | $320.46 |
| Riverside-San Bernardino-Ontario | $503.84 | $327.03 |
| Sacramento-Roseville-Folsom | $519.57 | $331.95 |
| Salinas | $517.56 | $330.59 |
| San Diego-Chula Vista-Carlsbad | $527.89 | $334.94 |
| San Francisco-Oakland-Berkeley (Marin Cnty) | $597.76 | $370.29 |
| San Francisco-Oakland-Berkeley (San Francisco/San Mateo/Alameda/Contra Costa Cnty) | $597.09 | $369.62 |
| San Jose-Sunnyvale-Santa Clara (San Benito Cnty) | $610.90 | $378.26 |
| San Jose-Sunnyvale-Santa Clara (Santa Clara Cnty) | $608.16 | $375.53 |
| San Luis Obispo-Paso Robles | $509.48 | $325.73 |
| Santa Cruz-Watsonville | $531.51 | $335.50 |
| Santa Maria-Santa Barbara | $519.00 | $330.89 |
| Santa Rosa-Petaluma | $536.75 | $338.64 |
| Seattle (King Cnty) | $545.53 | $347.58 |
| South Carolina | $452.35 | $303.29 |
| South Dakota** | $463.55 | $302.22 |
| Southern Maine | $466.83 | $306.96 |
| Stockton | $497.42 | $320.61 |
| Suburban Chicago | $500.65 | $334.97 |
| Tennessee | $441.98 | $295.33 |
| Utah | $457.79 | $306.14 |
| Vallejo | $566.30 | $353.67 |
| Vermont | $464.09 | $304.38 |
| Virgin Islands | $479.42 | $316.32 |
| Virginia | $466.07 | $307.48 |
| Visalia | $497.42 | $320.61 |
| West Virginia | $448.37 | $308.18 |
| Wisconsin | $451.21 | $296.66 |
| Wyoming** | $471.51 | $310.18 |
| Yuba City | $497.42 | $320.61 |
28039 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.
$427.51
$574.20
Color shows the midpoint of each state’s locality range.
View every state and territory as a table
| State / territory | Office rate range | Localities |
|---|---|---|
| AK | $574.20 | 1 |
| AL | $433.01 | 1 |
| AR | $427.51 | 1 |
| AZ | $465.10 | 1 |
| CA | $497.42–$610.90 | 29 |
| CO | $492.39 | 1 |
| CT | $505.90 | 1 |
| DC | $538.32 | 1 |
| DE | $472.16 | 1 |
| FL | $474.20–$518.27 | 3 |
| GA | $450.11–$485.61 | 2 |
| GU | $506.77 | 1 |
| HI | $506.77 | 1 |
| IA | $440.90 | 1 |
| ID | $443.80 | 1 |
| IL | $463.32–$504.79 | 4 |
| IN | $446.02 | 1 |
| KS | $439.92 | 1 |
| KY | $443.81 | 1 |
| LA | $443.54–$462.76 | 2 |
| MA | $490.32–$536.12 | 2 |
| MD | $480.15–$538.32 | 3 |
| ME | $446.74–$466.83 | 2 |
| MI | $454.76–$480.33 | 2 |
| MN | $470.89 | 1 |
| MO | $437.40–$463.20 | 3 |
| MS | $432.49 | 1 |
| MT | $476.59 | 1 |
| NC | $450.72 | 1 |
| ND | $464.93 | 1 |
| NE | $442.77 | 1 |
| NH | $485.67 | 1 |
| NJ | $511.41–$533.97 | 2 |
| NM | $457.30 | 1 |
| NV | $473.62 | 1 |
| NY | $456.75–$557.83 | 5 |
| OH | $452.38 | 1 |
| OK | $442.22 | 1 |
| OR | $469.66–$505.55 | 2 |
| PA | $452.54–$495.11 | 2 |
| PR | $479.42 | 1 |
| RI | $487.11 | 1 |
| SC | $452.35 | 1 |
| SD | $463.55 | 1 |
| TN | $441.98 | 1 |
| TX | $449.98–$491.01 | 8 |
| UT | $457.79 | 1 |
| VA | $466.07–$538.32 | 2 |
| VI | $479.42 | 1 |
| VT | $464.09 | 1 |
| WA | $489.08–$545.53 | 2 |
| WI | $451.21 | 1 |
| WV | $448.37 | 1 |
| WY | $471.51 | 1 |
How the 28039 rate is calculated
Each of 28039’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 · 28039
RVUs × geographic indexes × conversion factor
Swap in your local Medicare rate.
Work 5.28Practice expense 8.40Malpractice 0.59
All indexes start at 1.000 (the national rate). Enter a ZIP or drag a slider.
Payment rules and modifiers for 28039
28039 has a 90-day global period: related visits in that window are included in the surgery payment.
CMS payment indicators · 28039
Tumor excision
| Rule | CMS value | What it means |
|---|---|---|
| Global period | 090 | Major surgery: the day before, the day of, and 90 days after are included. |
| Multiple procedures | 2 | Standard reduction: highest-valued procedure at 100%, others at 50%. |
| Bilateral (modifier 50) | 1 | Bilateral with modifier 50 pays 150% of the fee schedule amount. |
| Assistant at surgery (80/81/82/AS) | 2 | Paid. |
| Co-surgeons (62) | 0 | Not permitted. |
| Team surgery (66) | 0 | Not permitted. |
| Professional/technical | 0 | Physician service: no professional/technical split. |
| Split (54/55/56) | 0.10/0.69/0.21 | Share of the payment for pre-op, the procedure itself, and post-op care. |
Global surgery period · 28039
Tumor excision
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.
Pre-op dayGlobal period
What modifiers do to the payment
Modifier 50 · payment effect
With and without the modifier
28039 without 50 · national office
$476.63
Tumor excision
28039-50 · Bilateral: 150%
$714.95
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).
28039 compared with similar codes
Compare codes
28039 vs 28043 vs 28041 vs 28045: national Medicare rates
Swap in your local Medicare rate.
How to choose
- 28043Tumor excision
- Both codes are for subcutaneous foot or toe masses; 28043 applies when the mass is smaller than 1.5 cm.
- 28041Tumor excision
- Use 28041 for a subfascial mass at least 1.5 cm. Use 28039 when the mass is subcutaneous.
- 28045Foot mass excision
- Use 28045 for a subfascial mass smaller than 1.5 cm; 28039 is for a subcutaneous mass at least 1.5 cm.
28039 billing questions
How does this differ from code 28043?
Both describe subcutaneous soft-tissue tumor excision on the foot or toe. Use 28039 for a mass at least 1.5 cm; 28043 is for one smaller than 1.5 cm.
When is 28041 more appropriate?
Use 28041 when the foot or toe mass is subfascial, such as intramuscular, and measures at least 1.5 cm. This code is for a subcutaneous mass.
What documentation supports reporting this code?
Document the foot or toe site, the subcutaneous tissue plane, and the mass dimensions showing it meets the 1.5 cm threshold. The operative report should support that the mass was removed.
Is routine closure separately reported?
Routine exposure, removal, hemostasis, and closure are part of the excision. A separate diagnostic biopsy of the same mass is not reported when that mass is removed in the same session.
How does Medicare handle bilateral excision and multiple procedures?
Bilateral reporting with modifier 50 is paid at 150%. When multiple procedures are performed in the same session, the highest-valued procedure is paid in full and the others at 50%.
What is included in the global period?
The 90-day global period includes the day-before preoperative visit and 90 days of related postoperative care.
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
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