Can you pay for a sauna with an HSA or FSA? Usually not.
You'll see saunas sold as "HSA-eligible." No sauna is eligible on its own. The IRS test is about you: whether the sauna's main purpose is treating or preventing a specific medical condition. For most people buying one for the way it feels, the answer is no. Here's what the rules say, and what it takes if you do have a medical reason.
The short answer
Only for a medical reason
It has to be mainly for treating or preventing a diagnosed condition, documented by your doctor, and accepted by your plan. Even then, a sauna built into your property counts only for the part of its cost that's more than what it adds to your home's value. General wellness doesn't count.
IRS Publications 502 and 969, 2025 editions · Not tax advice
Three rules decide it.
HSAs and health FSAs pay for "medical care" as the tax code defines it. IRS Publication 502 explains that definition. It doesn't mention saunas at all, so these general rules are what apply.
1. It has to be medical care
Medical expenses are "the costs of diagnosis, cure, mitigation, treatment, or prevention of disease." They "don't include expenses that are merely beneficial to general health, such as vitamins or a vacation." Relaxation, recovery after workouts and general wellness fall on the wrong side of that line.
2. Its main purpose has to be medical
Equipment installed in a home counts "if their main purpose is medical care for you, your spouse, or your dependent." Publication 502 also says you can't include "health club dues or amounts paid to improve one's general health," which is how most people would use a sauna.
3. Permanent improvements count only in part
"The cost of the improvement is reduced by the increase in the value of your property. The difference is a medical expense." A backyard sauna is a structure on your property, so this is the math that applies, not the full price.
What could count, even with a medical reason.
Say a sauna costs $10,000 installed, and an appraiser says it adds $4,000 to your home's value. Under the capital-expense rule, at most $6,000 could be a medical expense. If it adds nothing to the value, the whole cost could count. If it adds as much as it cost, nothing counts.
Nobody has good data on how much a backyard sauna adds to a home's value, and it will vary by house and by appraiser. If you're going this route, ask your tax professional whether you need an appraisal.
Running costs are separate. Publication 502 says amounts for "operation and upkeep of a capital asset qualify as medical expenses" as long as "the main reason for them is medical care," even if the purchase itself didn't qualify in full.
Example numbers only. Our prices and specs are on the saunas page.
The steps, in order.
Do these before you buy. Your plan administrator makes the decision, not the seller, and not us.
- 01Talk to your doctorAbout your condition and whether regular sauna use is part of treating it. If they agree, ask for a letter of medical necessity.
- 02Get a specific letterPlans generally want the diagnosis, how sauna use treats it, how often and for how long, and the provider's signature and credentials. A letter saying a sauna is good for your health in general won't pass the "merely beneficial to general health" test.
- 03Ask your plan administrator firstSend them the letter and an itemized quote, and ask whether they'll accept it and what else they need. FSAs require substantiation from an independent third party for every claim.
- 04Work out the capital-expense limitCost minus the increase in your home's value. Ask your tax professional whether you need an appraisal.
- 05Keep everythingThe letter, the invoice, the administrator's approval and any appraisal. With an HSA, you're the one who has to show the money went to a qualified expense.
What a bad claim costs.
The downside isn't a denied claim. It's tax.
HSA. Money taken out for something that isn't a qualified medical expense is taxed as income, plus, in the words of Publication 969, "an additional 20% tax on the part of your distributions not used for qualified medical expenses." That extra 20% doesn't apply after you turn 65, become disabled or die.
FSA. The administrator reviews the claim and can deny it. FSAs "are generally 'use-it-or-lose-it' plans." Some plans allow a small carryover ($660 under the 2025 rules) or a grace period of up to 2½ months. Your plan documents say which, if either.
"HSA-eligible" labels. A product page can't make anything eligible. Some sellers work with services that issue letters after an online questionnaire. Whether your plan accepts those is up to your plan, and the IRS test is still about your actual condition.
December orders. If you're spending down an FSA balance, ask your administrator which plan year the expense falls in. A sauna ordered in December may not be delivered and installed until January.
HSA, FSA and saunas.
Is a sauna HSA eligible?
Not by default. A sauna can be a qualified medical expense only if its main purpose is treating or preventing a specific medical condition, usually documented with a letter of medical necessity from your doctor and accepted by your plan. Saunas used for relaxation or general wellness don't qualify. IRS Publication 502 excludes expenses "merely beneficial to general health."
Can I use my FSA to buy a sauna?
Only for a documented medical reason that your plan administrator accepts. FSAs require third-party substantiation for every claim, so ask the administrator before you buy, and confirm which plan year the expense falls in.
What does a letter of medical necessity for a sauna need to say?
Plans generally look for your diagnosis, how sauna use treats or prevents it, the recommended frequency and duration, and the provider's signature and credentials. Ask your plan administrator what they require.
Can the whole cost of an outdoor sauna count?
Usually not. For permanent improvements, Publication 502 reduces the cost by the increase in your property's value, and only the difference counts as a medical expense. If the sauna adds nothing to the value, the full cost can count.
What happens if I use HSA money for a sauna that doesn't qualify?
The withdrawal is taxed as income, plus an additional 20% tax, unless you're 65 or older, disabled, or the distribution is made after death. Keep your records in case you're asked to show the expense qualified.
Are infrared saunas more likely to be HSA eligible?
No. The IRS rules don't distinguish between types of sauna. The test is whether the main purpose is medical care for a specific condition.
Who wrote this, and what it isn't
We build saunas. We aren't tax advisers, and this isn't tax advice. It's our plain reading of the IRS publications, with the rules quoted so you can check them.
Ask a professional. If you're considering paying for a sauna from an HSA or FSA, talk to your doctor, your plan administrator and a tax professional before you buy.
- IRS Publication 502, Medical and Dental Expenses (2025). Definition of medical expenses, capital expenses, health club dues. irs.gov
- IRS Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans (2025). HSA additional tax, FSA substantiation, use-it-or-lose-it, carryover and grace period. irs.gov