Billing code 28232: Toe tendon incisionMedicare rate & RVUs

Reports open division of one flexor tendon in a toe, commonly to address a tendon-driven toe contracture such as a claw or hammertoe deformity.

CMS RVU26DEffective Oct 1, 2026109 payment localities19K Medicare services in 2024

Medicare pays $374.09 for 28232 nationally in the office and $231.13 in a hospital or facility. Local office rates run $333.54–$491.22.

Medicare rate · 28232

Toe tendon incision

Swap in your local Medicare rate.

Work RVUs
3.42
Total RVUs
11.20
Global days
090

National rate · 2026

$374.09

Office setting, before claim adjustments.

See every locality for 28232 → · 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
  1. Medicare rate
  2. What 28232 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 28232 covers

The surgeon makes an incision and divides one flexor tendon in a toe to reduce a deforming pull or contracture. Orthopedic surgeons and podiatric surgeons commonly perform this procedure for a toe deformity in an operating room or other surgical setting. The defining details are an open approach, a flexor tendon, and one tendon in a toe; this is not repair of a damaged tendon or incision of an extensor tendon.

Select the code from the operative note’s documented tendon, toe, approach, and number of tendons treated. The note should support the deformity or contracture addressed and the specific tendon division. Medicare assigns a 90-day global period, including 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 others at 50%. Modifier 50 is inappropriate for this code. Medicare does not pay an assistant at surgery; 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 28232 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

$333.54 to $491.22

$333.54$412.38$491.22
One dot per payment locality, office / nonfacility. Hover a dot to see the locality; select it to open that rate.

109 of 109 payment localities

28232 office and facility rates by payment locality
Payment localityOfficeFacility
Alabama$338.10$213.01
Alaska*$442.26$290.01
Arizona$364.75$226.23
Arkansas$333.54$210.74
Atlanta$380.69$235.45
Austin$387.44$236.19
Bakersfield$395.68$239.00
Baltimore/Surr. Cntys$396.75$243.36
Beaumont$350.92$220.83
Brazoria$370.27$228.60

28232 rates by state

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

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Local rates. Clear comparisons.

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

$333.54

$442.92

Color shows the midpoint of each state’s locality range.

View every state and territory as a table
28232 office rate range by state
State / territoryOffice rate rangeLocalities
AK$442.261
AL$338.101
AR$333.541
AZ$364.751
CA$394.62–$491.2229
CO$388.881
CT$397.891
DC$425.781
DE$370.531
FL$368.87–$401.643
GA$349.43–$380.692
GU$403.351
HI$403.351
IA$346.121
ID$348.231
IL$358.86–$390.844
IN$350.111
KS$344.601
KY$345.541
LA$345.04–$360.972
MA$386.78–$425.732
MD$377.28–$425.783
ME$349.92–$367.662
MI$353.94–$373.182
MN$373.301
MO$339.50–$362.183
MS$336.581
MT$374.071
NC$353.341
ND$367.341
NE$347.891
NH$382.861
NJ$402.62–$421.822
NM$355.751
NV$372.441
NY$358.29–$438.105
OH$352.561
OK$344.971
OR$369.72–$400.592
PA$353.09–$388.532
PR$376.651
RI$383.231
SC$353.501
SD$366.551
TN$346.221
TX$350.92–$387.448
UT$358.021
VA$366.53–$425.782
VI$376.651
VT$366.001
WA$386.03–$434.132
WI$355.791
WV$346.431
WY$371.141

How the 28232 rate is calculated

Each of 28232’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 · 28232

RVUs × geographic indexes × conversion factor

Swap in your local Medicare rate.

Work 3.42Practice expense 7.44Malpractice 0.34

11.2000 adjusted RVUs×$33.4009 conversion factor=$374.09

All indexes start at 1.000 (the national rate). Enter a ZIP or drag a slider.

Payment rules and modifiers for 28232

28232 has a 90-day global period: related visits in that window are included in the surgery payment.

CMS payment indicators · 28232

Toe tendon incision

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)0The 150% bilateral adjustment doesn’t apply.
Assistant at surgery (80/81/82/AS)1Not paid (statutory restriction).
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 · 28232

Toe tendon incision

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.

  • 24 Unrelated E/M visit by the same physician
  • 79 Unrelated procedure (starts its own global period)
  • 58 Staged, more extensive, or therapy procedure that was planned
  • 78 Unplanned 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 51 · payment effect

With and without the modifier

28232 without 51 · national office

$374.09

Toe tendon incision

28232-51 · Second procedure: 50%

$187.05

When this isn’t the highest-valued procedure in the session, Medicare pays 50% of its fee schedule amount (the highest is paid at 100%).

When to use modifier 51

28232 compared with similar codes

Compare codes

28232 vs 28230 vs 28234 vs 28272 vs 28285: national Medicare rates

Swap in your local Medicare rate.

  • 28232
    Toe tendon incision · 3.42 wRVU
    $374.09
  • 28230
    Tendon incision · 4.25 wRVU
    $430.54+$56.45
  • 28234
    Extensor tenotomy · 3.45 wRVU
    $411.83+$37.74
  • 28272
    Toe joint release · 3.82 wRVU
    $377.10+$3.01
  • 28285
    Hammertoe repair · 5.48 wRVU
    $548.44+$174.35

How to choose

28230Tendon incision
Use 28232 for an open division of one flexor tendon in a toe. Use 28230 for an open incision of a single extensor tendon.
28234Extensor tenotomy
28234 involves multiple extensor tendons; 28232 involves one flexor tendon in a toe. The operative note should identify tendon type and count.
28272Toe joint release
28272 addresses release of a toe joint contracture. 28232 divides a flexor tendon, so distinguish the structure treated.
28285Hammertoe repair
28285 represents hammertoe correction, while 28232 describes an open flexor tenotomy. Determine whether the documented service is an isolated tendon division or part of a broader deformity correction.

28232 billing questions

How is 28232 different from 28230?

28232 is for open division of a flexor tendon in a toe. 28230 describes an open incision of a single extensor tendon.

When would 28234 be considered instead?

28234 is for open incision of multiple extensor tendons. Choose based on the tendon type and number documented, not simply because more than one toe is treated.

Can 28232 be separately reported with hammertoe correction?

Do not assume the tendon division is separately reportable when it is part of a broader hammertoe correction. Check applicable edits and document any distinct work supporting separate reporting.

Should modifier 50 be used when both feet are treated?

No. CMS identifies bilateral adjustment as inappropriate for this code. The descriptor and anatomy do not support modifier 50.

What documentation supports this code?

Record the affected toe, the flexor tendon divided, the open approach, the number of tendons treated, and the deformity or contracture addressed.

What global and multiple-procedure rules apply?

The code has a 90-day global period. For multiple procedures in the same session, Medicare pays the highest-valued procedure in full and the others at 50%.

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 28232PPRRVU2026_Oct_nonQPP.csv, line 3,156 (RVU26D)

Open CMS sourceHow we calculate rates

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