CPT / HCPCS code · 2026 CMS data · Verified 2026-08-31
CPT 28047 RVU and Medicare Payment (2026)
Resect foot/toe tumor 3 cm/> — 17.01 work RVU, about $957.27 non-facility Medicare payment at the 2026 conversion factor.
- Work RVU
- 17.01
- PE RVU (non-facility)
- 8.94
- PE RVU (facility)
- 8.94
- MP RVU
- 2.71
- Office payment
- $957.27
- Facility payment
- $957.27
How the payment is calculated
Total RVU is work plus practice expense plus malpractice, each adjusted by its GPCI factor, then multiplied by the conversion factor. For 28047 in a non-facility setting with national GPCI: (17.01 + 8.94 + 2.71) × $33.4009 ≈ $957.27. The same code in a facility setting pays about $957.27 because facility PE RVU (8.94) replaces office PE RVU.
What changes by locality
GPCI moves 28047 non-facility payment from $871.27 to $1,220.11 across CMS localities — from Arkansas to Alaska. Check your exact locality in the GPCI calculator rather than using a state average.
Related codes
Checking a different code or locality? Open the full RVU calculator to run any of the 7,790 CPT/HCPCS codes with your own GPCI factors.
Frequently asked questions
What is the 2026 work RVU for CPT 28047?
17.01. Work RVU measures physician time, skill, and intensity — it does not change by setting or locality. Total payment adds practice expense and malpractice RVUs plus the conversion factor.
How much does Medicare pay for CPT 28047 in 2026?
About $957.27 non-facility ($957.27 facility) at national GPCI with the 2026 $33.4009 conversion factor. Your locality GPCI moves the number — see the range above.
Does the work RVU change between office and facility?
No. Work RVU (17.01) and malpractice RVU stay fixed; only practice expense changes (8.94 office vs 8.94 facility). That is the entire office-vs-facility payment gap.