A sauna is typically not eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (HSA). In rare cases, a sauna may qualify if prescribed by a physician to treat a specific diagnosed medical condition and supported by a Letter of Medical Necessity (LMN).
Why Is a Sauna Not FSA/HSA Eligible?
Saunas are generally considered home improvement or wellness items rather than medical equipment. They are commonly used for relaxation, stress relief, circulation, or detoxification—benefits that fall under general wellness rather than the diagnosis, treatment, or prevention of disease.
Under IRS Code Section 213(d), only expenses primarily intended for medical care qualify. According to IRS Publication 502, improvements made for general health, comfort, or lifestyle enhancement are not reimbursable. Because saunas are normally installed in homes for personal wellness use, they are typically ineligible.
What’s Not Covered?
Home sauna units (infrared or traditional) purchased for relaxation or wellness
Portable sauna tents or blankets marketed for detox or recovery
Sauna installation or construction costs
Gym or spa sauna memberships
Electric, wood-burning, or steam sauna systems for general use
LMN and Exceptions
In very limited circumstances, a sauna may qualify if all of the following apply:
A licensed healthcare provider diagnoses a specific medical condition (such as certain chronic pain disorders or medically documented circulatory conditions).
The provider determines sauna therapy is medically necessary for treatment.
A detailed Letter of Medical Necessity (LMN) is provided specifying the diagnosis, prescribed use, and medical purpose.
Even in such cases, reimbursement is not guaranteed. When home improvements or equipment are involved, the IRS typically limits reimbursement to the portion of the expense that does not increase the value of the home, and detailed documentation is required.
To pursue reimbursement:
Obtain a physician’s diagnosis and a detailed LMN explaining why the sauna is required for treatment.
Confirm eligibility with your FSA/HSA administrator before purchase.
Keep itemized receipts and any documentation showing installation costs and home value impact.
Submit all documentation to your plan administrator for review.
Because saunas are considered general wellness or luxury items in most cases, approval is uncommon and requires strong medical justification.
Looking for something else? Check our full list of FSA and HSA eligible items and services to find out what's approved.