Destruction of Benign Lesions (Warts, Skin Tags), Up to 14
CPT 17110 covers destruction (freezing, chemical, or electrosurgical) of up to 14 benign lesions such as warts, skin tags, and seborrheic keratoses. It is performed over 2.2 million times per year. Providers charge an average of $236.99, but Medicare pays only $111.22 in an office setting (2.1x markup). The key fact most patients miss: this code pays the same whether 1 lesion or 14 are treated. If you need multiple lesions removed, treating them all in one visit saves you significant money.
CPT 17110 at a Glance
- Average provider charge: $236.99
- Medicare rate (office): $111.22
- Medicare rate (facility): $62.49
- Typical markup: 2.1x over Medicare office rate
- Covers: Destruction of 1 to 14 benign lesions
- Methods: Cryotherapy, chemical, electrosurgery
- 15+ lesions: Add-on code 17111 applies
- Beneficiaries (2023): 2.2 million
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How the Medicare Rate Is Calculated
Medicare prices every procedure using Relative Value Units (RVUs) across three components, then multiplies by a national conversion factor of $33.4009 (2026). Here is the exact math for CPT 17110:
| Component | What It Covers | Office (Non-Facility) | Hospital (Facility) |
|---|---|---|---|
| Work RVU | Physician time, skill, and judgment | 0.68 | 0.68 |
| Practice Expense RVU | Rent, staff, equipment, supplies | 2.58 | 1.12 |
| Malpractice RVU | Professional liability insurance | 0.07 | 0.07 |
| Total RVU | 3.33 | 1.87 | |
| x $33.4009 | 2026 conversion factor | $111.22 | $62.49 |
Medicare Rate by State
Medicare adjusts the national rate using Geographic Practice Cost Indices (GPCIs). The same lesion destruction procedure pays differently depending on your location, ranging from about $79 in Arkansas to $111 in Alaska (a 40% spread).
Medicare Rate by State (2026)
Medicare adjusts payments by location using Geographic Practice Cost Indices (GPCIs). Select your state to see the adjusted rate.
Sample State Rates (Office Setting)
| State | Medicare Pays | Avg. Charge | Markup |
|---|---|---|---|
| Texas (Austin) | $90.96 | $236.99 | 2.6x |
| California (Los Angeles) | $97.58 | $236.99 | 2.4x |
| New York (Manhattan) | $98.60 | $236.99 | 2.4x |
| Florida (Fort Lauderdale) | $92.15 | $236.99 | 2.6x |
| Ohio | $83.72 | $236.99 | 2.8x |
| Mississippi | $80.33 | $236.99 | 3.0x |
| Arkansas | $79.44 | $236.99 | 3.0x |
| Alaska | $111.09 | $236.99 | 2.1x |
Rates shown are for the non-facility (office) setting using 2026 GPCIs and the $33.4009 conversion factor. The average provider charge of $236.99 is the 2023 national average from CMS utilization data. Actual charges vary by provider.
What Insured Patients Actually Pay for Wart Removal
If you have health insurance, you do not pay the provider's full charge of $236.99. Your insurer has a negotiated rate, typically 120% to 200% of the Medicare rate. For a 17110 procedure, that negotiated rate is usually $130 to $225. What you owe depends on your plan design:
| Your Situation | What You Likely Pay | How It Works |
|---|---|---|
| Copay plan (deductible met or N/A) | $30 to $75 | Specialist copay covers the visit and procedure |
| Coinsurance plan (deductible met) | $26 to $45 | 20% of the negotiated rate ($130 to $225) |
| High-deductible plan (deductible NOT met) | $130 to $225 | Full negotiated rate until your deductible is met |
| Medicare Part B | $22.24 | 20% of the Medicare-approved amount ($111.22) |
| Medicaid | $0 to $5 | Minimal or no cost-sharing in most states |
Should You Use Insurance or Pay Cash?
Wart and lesion destruction is a relatively low-cost procedure. If you have a high-deductible plan and have not met your deductible, you are paying the full negotiated rate ($130 to $225). Many dermatologists offer a cash-pay rate of $100 to $175 for the same procedure, which can be cheaper than the insurance negotiated rate.
When Cash-Pay Wins
- Your deductible is not met and is unlikely to be met this year
- The provider's cash rate is below the insurer's negotiated rate
- Wart removal is cosmetic (some plans exclude cosmetic destruction)
- You want to see a specific out-of-network dermatologist
When Using Insurance Wins
- You are close to meeting your annual deductible
- Your copay is less than the cash-pay rate
- You need the visit to count toward your out-of-pocket maximum
- You expect other medical expenses later this year
Common Billing Problems with 17110
Unjustified separate office visit charge (modifier -25)
Some dermatologists routinely bill a separate office visit (99213 at $95.19 or 99214 at $135.61) with modifier -25 on top of the 17110 destruction code. Modifier -25 is appropriate when a "significant, separately identifiable E/M service" is performed beyond the procedure. If you came in specifically for wart removal and no other medical issue was evaluated, the separate E/M charge may not be justified. This practice can add $95 to $135 to your bill.
Billing 17110 per lesion instead of per session
CPT 17110 is a flat-rate code covering up to 14 lesions in one session. It should only be billed once per visit regardless of how many lesions (up to 14) are treated. If your bill shows 17110 billed multiple times on the same date (for example, 17110 x3 for three warts), this is incorrect. The code should appear once, covering all lesions up to 14.
Cosmetic denial for skin tags
Insurers sometimes deny 17110 claims for skin tag removal as "cosmetic." If this happens, your provider can submit an appeal with documentation of medical necessity, such as skin tags that are irritated from friction, bleeding, or located where they interfere with daily activities. Request that your provider's notes specifically describe the symptoms or functional impact, not just the presence of the lesions.
Splitting lesions across multiple visits
Since 17110 covers up to 14 lesions at the same price as treating just one, there is no clinical or financial reason to spread treatment across multiple appointments (unless more than 14 lesions need treatment). If a provider suggests returning for additional visits to treat a small number of remaining lesions, ask whether they can all be done in one session. Each separate visit generates a new 17110 charge and potentially a new office visit charge.
Related Dermatology Codes
| Code | Description | Medicare (Office) | Avg. Charge |
|---|---|---|---|
| 17110 | Destruction, benign lesions, up to 14 | $111.22 | $236.99 |
| 17111 | Destruction, benign lesions, 15 or more | $55.18 | $120.44 |
| 11102 | Tangential (shave) biopsy, first lesion | $95.53 | $222.64 |
| 11721 | Debridement of nails, 6 or more | $45.09 | $82.92 |
| 99213 | Office visit, established, low complexity | $95.19 | $179.97 |
Frequently Asked Questions
How much does wart removal (CPT 17110) cost without insurance?
Without insurance, wart or lesion destruction billed under CPT 17110 costs $150 to $400 depending on the provider and location. The national average charge is $236.99. Medicare pays $111.22 for this procedure in an office setting. Many dermatologists offer cash-pay rates of $100 to $175. Remember: the code covers up to 14 lesions at a single price, so treat all lesions in one visit for the best value.
Does CPT 17110 cover multiple warts in one visit?
Yes. CPT 17110 covers destruction of up to 14 benign lesions (warts, skin tags, etc.) in a single session. The price is the same whether the provider treats 1 lesion or 14. For 15 or more lesions, add-on code 17111 is billed in addition. This means it is always more cost-effective to have all lesions treated in one visit rather than spreading them across multiple appointments.
Can a dermatologist charge an office visit on top of wart removal?
Some dermatologists bill a separate office visit (99213 or 99214) with modifier -25 on top of the 17110 procedure code. This is appropriate when a separately identifiable evaluation and management service is performed beyond the wart destruction itself. However, if the only reason for your appointment was wart or lesion removal, the additional E/M charge may not be justified. Review your bill for both an office visit and a 17110 procedure on the same date.
What is the difference between CPT 17110 and 17111?
CPT 17110 is the base code covering destruction of 1 to 14 benign lesions in a single session. CPT 17111 is an add-on code used only when 15 or more lesions are destroyed, and it is always billed alongside 17110, never by itself. If your bill shows 17111 without 17110, that is a coding error. If it shows multiple units of 17110 for fewer than 15 lesions, that is also incorrect.
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