Saunas and Infrared Saunas
Home or commercial saunas, including infrared saunas — not eligible CRA medical expenses because they are personal wellness equipment and not a prescribed device under the Income Tax Act
Are saunas CRA eligible in Canada?
No. Saunas and infrared saunas are not CRA-eligible medical expenses. Only specific devices listed in section 5700 of the Income Tax Regulations qualify under paragraph 118.2(2)(m) of the Income Tax Act, and saunas are not on that list. Because they do not qualify, they cannot be reimbursed through a Health Spending Account.
What Does Not Qualify
- Home saunas (barrel, indoor, outdoor, or cabin-style)
- Infrared saunas (full-size cabins or portable tents)
- Sauna blankets and portable infrared blankets
- Sauna memberships, day passes, or commercial sauna sessions
- Installation, construction, or electrical work to add a sauna to a home
Good to Know
- A doctor's note does not make a sauna eligible. The list of prescribed devices in section 5700 of the Income Tax Regulations is closed — if an item is not on the list, it does not qualify regardless of whether a physician recommends it.
- Whirlpool bath treatments administered at a medical clinic, rehabilitation centre, or by a licensed health professional for a specific condition may be eligible, however, the purchase of a hot tub or whirlpool for personal use at home is still not eligible, see the hot tub page for more information.
Frequently Asked Questions
Are saunas CRA eligible?
No. Paragraph 118.2(2)(m) of the Income Tax Act only covers devices that are prescribed by regulation, and section 5700 of the Income Tax Regulations does not include saunas or infrared saunas. A physician's note does not make them eligible.
Can I claim a sauna through my HSA?
No. Because saunas are not METC eligible, they cannot be reimbursed through a Health Spending Account.
What about an infrared sauna prescribed by my naturopath or doctor for a chronic condition?
Still no. Eligibility is determined by the list of prescribed devices, not by medical necessity or practitioner recommendations. Saunas are not on that list.
Source
Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Devices and equipment prescribed by regulation".
This information is sourced from the Canada Revenue Agency's official Medical Expense Tax Credit (METC) reference guide (lines 33099 and 33199). This is not tax advice. For the most current rulings, consult the CRA directly or speak with a qualified tax professional.
Based on CRA data last updated 2026-01-20. Page last reviewed 2026-04-22.