Are cosmetic procedures tax deductible

Expenses incurred for purely cosmetic procedures are not qualify for medical expense tax credit after March 4, 2010. This generally includes surgical and non-surgical procedures purely aimed at enhancing one's appearance. 

 Examples of non-eligible expenses include:  

  • liposuction; 
  • hair replacement procedures; 
  • botulinum injections; 
  • teeth whitening. 

However, an expense, including those listed above, may qualify as a medical expense if it is necessary for medical or reconstructive purposes, such as

  •  surgery to address a deformity related to a congenital abnormality, 
  • a personal injury resulting from an accident or trauma, or 
  • a disfiguring disease. 
 
 
 

Additional information