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RVU Calculator

RVU calculator for Medicare payment from work, practice expense and malpractice RVUs with GPCI and the 2026 conversion factor, plus wRVU pay.

Created by CalculatorPlanet Editorial Team
Reviewed by CalculatorPlanet Editorial Team

Published

Last updated

Payment per service
$135.61
Payment for all services
$135.61
Total RVUs (unadjusted)
4.06 RVU
Adjusted RVUs
4.060 RVU
Work RVUs for all services
1.92 wRVU

How the RVU Calculator Formula Works

A relative value unit, or RVU, measures how much resource a medical service takes. The Centers for Medicare & Medicaid Services applies RVUs to each service for three things: the physician's work, the practice expense and the malpractice expense. Each of the three has its own RVU for a given service.

To turn them into dollars, Medicare adjusts each RVU for local costs with its own geographic practice cost index, adds the three together and multiplies by a conversion factor. For calendar year 2026 the conversion factor is $33.4009 for most clinicians and $33.5675 for qualifying participants in advanced alternative payment models. At a geographic index of 1.00, a visit with 4.06 total RVUs is worth 4.06 x $33.4009 = $135.61.

Many physicians are instead paid on work RVUs alone. The compensation mode multiplies annual work RVUs by a rate per wRVU, with an optional base salary and a threshold below which no incentive is paid. Medicare payment is not the same as physician pay, which is set by the contract.

payment = [(work RVU × work GPCI) + (PE RVU × PE GPCI) + (MP RVU × MP GPCI)] x conversion factor; pay = base salary + (wRVUs − threshold) × rate per wRVU
What goes in, what comes out
  • work RVURVUThe physician work component of the service.
  • PE RVURVUPractice expense; differs for office and facility settings.
  • MP RVURVUMalpractice expense component.
  • GPCIindexGeographic practice cost index for each component; 1.00 is the national rate.
  • conversion factor$ per RVUThe dollar amount per adjusted RVU; $33.4009 for most clinicians in 2026.
Payment per service
135.61
Values shown are from the worked example below
work RVU
RVU
The physician work component of the service.
PE RVU
RVU
Practice expense; differs for office and facility settings.
MP RVU
RVU
Malpractice expense component.
GPCI
index
Geographic practice cost index for each component; 1.00 is the national rate.
conversion factor
$ per RVU
The dollar amount per adjusted RVU; $33.4009 for most clinicians in 2026.

Using the RVU Calculator

  1. Enter calculate

    Choose from Medicare payment for a service, Pay from annual work RVUs.

  2. Enter work rvu

    Type the figure you already have, then press Calculate.

  3. Enter practice expense rvu

    Type the figure you already have, then press Calculate.

  4. Enter malpractice rvu

    Type the figure you already have, then press Calculate.

  5. Enter work gpci

    Type the figure you already have, then press Calculate.

  6. Enter practice expense gpci

    Type the figure you already have, then press Calculate.

  7. Enter malpractice gpci

    Type the figure you already have, then press Calculate.

  8. Enter conversion factor ($ per rvu)

    Type the figure you already have, then press Calculate.

  9. Enter number of services

    Type the figure you already have, then press Calculate.

  10. Enter annual work rvus

    Type the figure you already have, then press Calculate.

  11. Enter rate per work rvu ($)

    Type the figure you already have, then press Calculate.

  12. Enter base salary ($, optional)

    Type the figure you already have, then press Calculate. This one is optional.

  13. Enter wrvu threshold (optional)

    Type the figure you already have, then press Calculate. This one is optional.

  14. Read the result

    Press Calculate to update the result. Until you do, the last result is dimmed and marked as out of date, so you always know which numbers belong to the values in the boxes.

A Real Worked Example

CPT 99214, an established patient office visit of moderate complexity, has a work RVU of 1.92, a non-facility practice expense RVU of 2.00 and a malpractice RVU of 0.14. At a geographic index of 1.00, the total is 4.06 RVUs.

At the 2026 conversion factor of $33.4009 the payment is 4.06 × 33.4009 = $135.61. That is $70.63 for each work RVU.

1
mode
payment
2
workRvu
1.92
3
peRvu
2
4
mpRvu
0.14
5
gpciWork
1
6
gpciPe
1
7
gpciMp
1
8
conversionFactor
33.4009
9
units
1
10
annualWrvu
6000
11
ratePerWrvu
55
12
baseSalary
0
13
threshold
0
This calculator returns4.06totalRvu4.06adjustedRvu135.61payment135.61paymentAll1.92totalWrvu

The same visit in a facility

In a facility setting the practice expense RVU for 99214 is 0.47, so the total is 1.92 + 0.47 + 0.14 = 2.53 RVUs.

At $33.4009 the payment is $84.50, which is $44.01 for each work RVU. Only the practice expense component changes between settings.

mode: paymentworkRvu: 1.92peRvu: 0.47mpRvu: 0.14gpciWork: 1gpciPe: 1gpciMp: 1conversionFactor: 33.4009units: 1annualWrvu: 6000ratePerWrvu: 55baseSalary: 0threshold: 02.53totalRvu2.53adjustedRvu84.5payment84.5paymentAll1.92totalWrvu

With example geographic indexes

Apply example indexes of 1.02 for work, 1.10 for practice expense and 0.80 for malpractice. The adjusted RVUs are 1.92 × 1.02 + 2.00 × 1.10 + 0.14 × 0.80 = 4.270.

The payment is 4.2704 × 33.4009 = $142.64. These indexes are only an illustration, not a particular locality.

mode: paymentworkRvu: 1.92peRvu: 2mpRvu: 0.14gpciWork: 1.02gpciPe: 1.1gpciMp: 0.8conversionFactor: 33.4009units: 1annualWrvu: 6000ratePerWrvu: 55baseSalary: 0threshold: 04.06totalRvu4.27adjustedRvu142.64payment142.64paymentAll1.92totalWrvu

A qualifying APM participant

For qualifying participants in an advanced alternative payment model the 2026 conversion factor is $33.5675. For the same 4.06 RVUs the payment is $136.28.

That is $0.67 more than the $135.61 paid at the standard factor.

mode: paymentworkRvu: 1.92peRvu: 2mpRvu: 0.14gpciWork: 1gpciPe: 1gpciMp: 1conversionFactor: 33.5675units: 1annualWrvu: 6000ratePerWrvu: 55baseSalary: 0threshold: 04.06totalRvu4.06adjustedRvu136.28payment136.28paymentAll1.92totalWrvu

Twenty 99214 office visits

Enter 20 services for the office visit. The payment per service is still $135.61, and the total is $2,712.15.

The work RVUs for all twenty visits are 38.4, which is what a productivity plan counts.

mode: paymentworkRvu: 1.92peRvu: 2mpRvu: 0.14gpciWork: 1gpciPe: 1gpciMp: 1conversionFactor: 33.4009units: 20annualWrvu: 6000ratePerWrvu: 55baseSalary: 0threshold: 04.06totalRvu4.06adjustedRvu135.61payment2712.15paymentAll38.4totalWrvu

Pay from 6,000 wRVUs at $55

Choose compensation mode with 6,000 annual wRVUs and a rate of $55 per wRVU, no base salary and no threshold. The annual pay is $330,000, or $27,500 a month.

The $55 rate is only an example, not a benchmark.

mode: compensationworkRvu: 1.92peRvu: 2mpRvu: 0.14gpciWork: 1gpciPe: 1gpciMp: 1conversionFactor: 33.4009units: 1annualWrvu: 6000ratePerWrvu: 55baseSalary: 0threshold: 0330000compensation330000incentive27500monthly

Base salary plus an incentive over 4,500 wRVUs

A contract pays a $150,000 base and $60 for each wRVU above a threshold of 4,500. With 5,800 wRVUs, 1,300 wRVUs are above the threshold, so the incentive is $78,000.

Total pay is $228,000, or $19,000 a month, an effective $39.31 for each wRVU.

mode: compensationworkRvu: 1.92peRvu: 2mpRvu: 0.14gpciWork: 1gpciPe: 1gpciMp: 1conversionFactor: 33.4009units: 1annualWrvu: 5800ratePerWrvu: 60baseSalary: 150000threshold: 4500228000compensation78000incentive19000monthly

What Else to Know

What an RVU Is

CMS applies relative value units to each service for work, practice expense and malpractice expense. Together they measure the resources a service takes, so a more complex visit has more RVUs than a simple one.

RVU payment formula diagram: work, practice expense and malpractice RVUs times GPCI, times the conversion factor

The work RVU reflects the physician's time and intensity. The practice expense RVU covers overhead, and it is higher in an office than in a facility. The malpractice RVU covers professional liability insurance.

Worked RVU example: CPT 99214 has 4.06 RVUs, so the 2026 Medicare payment is 135.61 dollars

The calculator takes the three RVUs you enter, so you can use the values for any code and any year from the CMS relative value files.

As a worked picture, a clinic that bills 20 established patient office visits a day, 99214 at 4.06 RVUs each, is billing 81.2 total RVUs and 38.4 work RVUs a day. At the national 2026 rate the 20 visits are about $2,712 in allowed payments. The same work RVUs feed a productivity plan, so the two views of one day of work can look quite different.

The Medicare Payment Formula

Payment equals the sum of each RVU times its own geographic practice cost index, multiplied by the conversion factor. At a GPCI of 1.00 the national rate applies.

Diagram of the 2026 Medicare conversion factors: 33.4009 dollars and 33.5675 dollars for qualifying APM participants

CMS finalised calendar year 2026 conversion factors of $33.4009 for clinicians who are not qualifying APM participants and $33.5675 for qualifying participants. For CPT 99214 in an office, 4.06 total RVUs x $33.4009 is $135.61.

The payment table shows common RVU totals at both factors, and the GPCI table shows how a local index changes the same service.

Example Codes for 2026

The code table lists four common office visits with their 2026 RVUs. CPT 99213 has a work RVU of 1.30 and 2.85 total RVUs in the office. CPT 99214 has 1.92 and 4.06, and CPT 99215 has 2.80 and 5.76. A new patient visit, 99204, has 2.60 and 5.31.

Bar chart of 2026 national Medicare payments for CPT 99213, 99214, 99204 and 99215 in the office

The facility figures are lower because the practice expense RVU is smaller. For 99214 the total falls from 4.06 to 2.53 RVUs.

Comparison of office and facility total RVUs for CPT 99213, 99214, 99204 and 99215

CPT codes and the CMS values can change each year, so confirm a code in the CMS file for the year of service before relying on it.

Work RVUs and Physician Pay

Many physician compensation plans are built on work RVUs rather than on Medicare payment. The compensation mode multiplies annual wRVUs by a rate per wRVU. A base salary and a threshold can be added, so the rate is paid only on wRVUs above the threshold.

Bar chart of annual pay from 3,000 to 8,000 work RVUs at an example rate of 55 dollars per wRVU

With a $150,000 base, a 4,500 threshold and $60 a wRVU, 5,800 wRVUs gives $228,000. The incentive table shows how pay moves with volume.

Bar chart of total pay with a 150,000 dollar base and a 60 dollar incentive per wRVU above 4,500

The rates in the examples are illustrations. The calculator cannot say what a good rate is, because it varies by specialty, region and contract.

Be careful comparing a wRVU rate with a Medicare conversion factor. The conversion factor is applied to total adjusted RVUs, while a wRVU rate is applied to work RVUs only, so a rate per wRVU is usually much higher than the conversion factor. For 99214, Medicare's $135.61 is $70.63 for each of its 1.92 work RVUs.

Geographic Adjustment

Each RVU component has its own geographic practice cost index. The work GPCI scales the work RVU, the practice expense GPCI the practice expense RVU, and the malpractice GPCI the malpractice RVU.

Bar chart of the 99214 Medicare payment at geographic indexes from 0.85 to 1.2

Because the three indexes differ, the same service pays different amounts in different localities. The GPCI table shows the effect of a single index applied to all components, such as 0.9 or 1.1.

Look up the three GPCIs for your locality in the CMS files. The default of 1.00 gives the national figure.

What Changed for 2026

The CY 2026 final rule set the two conversion factors above and applied a -2.5% efficiency adjustment to work RVUs, based on a five year look-back, according to the CMS fact sheet. It applies to services that are not time-based.

Because the calculator takes the RVUs you enter, you should use values from the 2026 relative value file. The example values on this page are the 2026 figures for the codes shown.

Check the CMS site each year, since RVUs and the conversion factor are updated annually.

The fee schedule is only one part of the Medicare rule for the year, so other policies may apply to a particular service or setting. The calculator leaves all of them to you and concentrates on the RVU arithmetic.

Limits and Disclaimer

This is an educational estimate. It does not look up CPT codes, apply modifiers, multiple procedure reductions, the sequester, copayments or payer rules, and it is not billing, coding, legal or financial advice.

Limits of the RVU calculator: no code lookup, no modifiers, and Medicare payment is not physician pay

Medicare payment is not physician pay. Pay depends on the agreement between a physician and an employer or payer. Confirm any figure with your billing team, your payer and a qualified adviser.

Reference Tables

RVU terms
TermMeaning
RVURelative value unit, applied to each service for work, practice expense and malpractice expense
Work RVU (wRVU)The physician work component, often used to track productivity
Practice expense (PE) RVUThe overhead component; higher in the office than in a facility
Malpractice (MP) RVUThe professional liability insurance component
GPCIGeographic practice cost index, applied to each component
Conversion factor (CF)The dollar amount that converts adjusted RVUs into a payment
Non-facility / facilityThe place of service, which sets the practice expense RVU
CY 2026 Medicare conversion factors (CMS final rule, October 31, 2025)
Clinician groupConversion factor
Qualifying APM participants$33.5675
Other (non-qualifying) clinicians$33.4009
CY 2026 RVUs and national Medicare payment for four common office visit codes (CF $33.4009, GPCI 1.00)
CPTServiceWork RVUPE RVU (office)PE RVU (facility)MP RVUTotal (office)Payment (office)Total (facility)Payment (facility)
99213Office visit, established patient, low complexity1.301.460.330.092.85$95.191.72$57.45
99214Office visit, established patient, moderate complexity1.922.000.470.144.06$135.612.53$84.50
99215Office visit, established patient, high complexity2.802.750.750.215.76$192.393.76$125.59
99204Office visit, new patient, moderate complexity2.602.470.660.245.31$177.363.50$116.90
Medicare payment for a service at different total RVUs and the two 2026 conversion factors
Total RVUsAt $33.4009At $33.5675
1.00$33.40$33.57
2.00$66.80$67.14
2.50$83.50$83.92
3.00$100.20$100.70
4.00$133.60$134.27
4.06$135.61$136.28
5.00$167.00$167.84
6.00$200.41$201.41
8.00$267.21$268.54
10.00$334.01$335.68
15.00$501.01$503.51
20.00$668.02$671.35
Effect of a geographic index on the same service (99214 office, 4.06 RVUs, GPCI applied to all three components)
GPCI (all components)Adjusted RVUsPayment
0.853.451$115.27
0.903.654$122.05
0.953.857$128.83
1.004.060$135.61
1.054.263$142.39
1.104.466$149.17
1.204.872$162.73
Annual pay at a flat rate per work RVU (no base salary, no threshold)
Annual wRVUsAt $40At $50At $60At $70
3,000$120,000$150,000$180,000$210,000
4,000$160,000$200,000$240,000$280,000
5,000$200,000$250,000$300,000$350,000
6,000$240,000$300,000$360,000$420,000
7,000$280,000$350,000$420,000$490,000
8,000$320,000$400,000$480,000$560,000
9,000$360,000$450,000$540,000$630,000
Base salary plus incentive above a wRVU threshold (base $150,000, threshold 4,500, $60 per wRVU)
Annual wRVUsWrvus above thresholdIncentiveTotal pay
4,0000$0$150,000
4,5000$0$150,000
5,000500$30,000$180,000
5,5001,000$60,000$210,000
6,0001,500$90,000$240,000
7,0002,500$150,000$300,000
8,0003,500$210,000$360,000
Common RVU calculation mistakes
MistakeEffectFix
Using wRVUs alone for paymentUnderstates paymentAdd practice expense and malpractice RVUs
Using the office PE for a facility serviceOverstates paymentUse the facility PE RVU
Applying one GPCI to all componentsSmall errorApply each GPCI to its own component
Using last year's conversion factorWrong dollarsUse the CF for the year of service
Treating payment as payDifferent thingPhysician pay depends on the contract

Frequently Asked Questions About the RVU Calculator

How do you calculate an RVU?

For a Medicare payment, multiply each of the three RVUs by its GPCI, add them, then multiply by the conversion factor. CPT 99214 in the office is (1.92 + 2.00 + 0.14) x $33.4009 = $135.61 at a GPCI of 1.00.

What is the RVU formula?

Payment = [(work RVU x work GPCI) + (practice expense RVU x PE GPCI) + (malpractice RVU x MP GPCI)] x conversion factor. CMS states that RVUs are applied to each service for work, practice expense and malpractice expense. The calculator does exactly this.

How much is one RVU worth in 2026?

For Medicare, the CY 2026 conversion factor is $33.4009 for most clinicians and $33.5675 for qualifying APM participants, so one RVU at a GPCI of 1.00 is about $33.40 or $33.57. Physician pay per work RVU is set by contracts, not by Medicare.

How much does Medicare pay for 1 RVU?

One total RVU is worth the conversion factor, $33.40 for most clinicians in 2026 and $33.57 for qualifying APM participants, before the geographic adjustment. Real payments use total adjusted RVUs, so a 4.06 RVU service is $135.61. Private payers use their own rates.

How much does 1 RVU reimburse?

Medicare reimburses the conversion factor per adjusted RVU: $33.40 for most clinicians in 2026. Private payers use their own rates, often a multiple of Medicare. The calculator takes any conversion factor, so enter the rate in your contract. Ask your payer for its schedule.

How many RVUs is a 99213?

CPT 99213 has a work RVU of 1.30. With a practice expense of 1.46 and malpractice of 0.09 in the office, total RVUs are 2.85, which pays about $95.19 nationally. In a facility the total is 1.72. Check the CMS file for the year of service before you rely on these values.

How many RVUs is a 99214?

CPT 99214 has a work RVU of 1.92 and total RVUs of 4.06 in the office, with practice expense 2.00 and malpractice 0.14. At the 2026 conversion factor that is about $135.61 nationally. In a facility the total is 2.53, about $84.50.

How many work RVUs is a 99204?

CPT 99204 has a work RVU of 2.60 in 2026. With practice expense 2.47 and malpractice 0.24, the total in the office is 5.31 RVUs, paying about $177.36 nationally. In a facility the total is 3.50. Check the CMS file for the year of service before you rely on these figures.

How many RVUs is a 99215?

CPT 99215 has a work RVU of 2.80, and total office RVUs of 5.76 with practice expense 2.75 and malpractice 0.21. That pays about $192.39 nationally at the 2026 conversion factor. Check the CMS file for the year of service, and use the facility practice expense for hospital settings.

How many RVUs for a level 4 office visit?

A level 4 established patient visit, CPT 99214, is 1.92 work RVUs and 4.06 total RVUs in the office. A level 4 new patient visit, 99204, is 2.60 work RVUs and 5.31 total. Check the CMS file for the year of service.

What is a work RVU?

The work RVU is the physician work component of a service, reflecting time and intensity. CMS applies RVUs to each service for work, practice expense and malpractice. Work RVUs are often tracked as a productivity measure, separate from the payment.

What is the difference between wRVU and total RVU?

The wRVU is only the physician work part. Total RVUs add practice expense and malpractice. Payment uses all three, adjusted by geography, while many compensation plans use only wRVUs. The calculator reports both. Use wRVUs for productivity and total RVUs for payment.

What is GPCI?

The geographic practice cost index adjusts each RVU component for local costs. Work, practice expense and malpractice each have their own GPCI, so the calculator has three boxes. At a GPCI of 1.00 the national rate applies. Look up your locality's three indexes in the CMS files.

What is the Medicare conversion factor for 2026?

CMS finalised $33.4009 for clinicians who are not qualifying APM participants and $33.5675 for qualifying participants, effective January 1, 2026. The calculator starts at $33.4009 and lets you change it. Use the factor that matches your clinician status and the date of service, since the two differ by about 17 cents.

What is the efficiency adjustment?

CMS applied a -2.5% efficiency adjustment to work RVUs for CY 2026, based on a five year look-back. It affects work RVUs of non-time-based services. Check the CMS file for a particular code's value, since the calculator uses the RVUs you enter.

What is the difference between facility and non-facility RVUs?

Practice expense differs. For 99214, the office (non-facility) practice expense is 2.00 and the facility figure is 0.47, making total RVUs 4.06 and 2.53. At $33.4009 that is $135.61 against $84.50. The place of service on the claim decides which one applies.

How much does a 99214 pay?

At the 2026 national rate, about $135.61 in an office and $84.50 in a facility, for most clinicians. Locality changes it through the GPCI, and private payers set their own rates. Use the calculator with your GPCIs. Private payers set their own rates, so check your own contracts.

How do I calculate physician compensation from wRVUs?

Multiply annual work RVUs by the rate per wRVU. 6,000 wRVUs at $55 is $330,000.00. Many contracts add a base salary and pay the rate only above a threshold. Choose compensation mode and enter your contract terms. The result is annual pay before taxes and benefits are considered.

What is a good RVU rate?

This calculator cannot say. Payment per wRVU varies by specialty, region, payer and contract, and Medicare's conversion factor is only one input. Compare your offer with published benchmarks from a reliable source and ask an adviser. Nothing in the calculator ranks a rate as good or bad, so compare carefully.

How much does a surgeon make per RVU?

It depends on the specialty, employer and contract, so no single figure applies. This calculator turns your own rate per wRVU and your volume into annual pay. Use the rate in your agreement or an offer you are weighing. Compare any offer with the terms of your own agreement.

What is a wRVU threshold?

A threshold is the wRVU total below which no incentive is paid. With a $150,000 base, 4,500 threshold and $60 rate, 5,800 wRVUs earns an incentive on 1,300 wRVUs, $78,000.00, for total pay of $228,000.00. The threshold and rate come from your agreement, not from this calculator, so enter your own terms.

Is RVU payment the same as physician pay?

No. Medicare payment is the amount allowed for a service, paid to the practice or provider organisation. Physician pay is set by an employment or contractor agreement, which may use wRVUs, a base salary, bonuses or other terms. Ask your employer or billing team how the two are connected in your case.

How do I find the RVUs for a CPT code?

Look the code up in the CMS Physician Fee Schedule relative value files for the year of service. The calculator takes the work, practice expense and malpractice RVUs as inputs and does not look codes up, so there is no stale code list.

Do RVUs change every year?

Yes. CMS publishes updated RVUs and a new conversion factor each year, and the 2026 final rule changed both, including a -2.5% efficiency adjustment on work RVUs. Use the values for the year of service and update them annually. That is why the example values here are labelled 2026 and should be refreshed.

Can I use private payer rates?

Yes. Enter the conversion factor your contract uses. Many private payers pay a multiple of Medicare, so for example a conversion factor of 1.2 times $33.4009 is about $40.08. The calculator then shows payments at that rate. Use the exact factor from your contract, since the multiple varies by payer.

How do I calculate the payment for several visits?

Enter the number of services. Twenty 99214 office visits are 20 x $135.61 = $2,712.15 at the 2026 national rate, and 38.4 work RVUs. The calculator shows both the payment per service and the total. Change the code values for each different service you bill and add the totals.

Does the calculator include modifiers or sequestration?

No. It does not apply modifiers, multiple procedure reductions, the Medicare sequester, copayments or any payer-specific adjustment. It computes the formula from the RVUs, GPCIs and conversion factor you enter, so adjust the inputs for those factors. Ask your billing team how to account for them.

Is this billing or financial advice?

No. The calculator is an educational estimate. It does not replace the CMS fee schedule, a billing professional or a contract review. Confirm payments with your payer and speak to a qualified adviser before relying on a figure. It is not a substitute for professional guidance.

How do I use this RVU calculator?

Choose payment or compensation. For payment, enter the work, practice expense and malpractice RVUs, the GPCIs, the conversion factor and the number of services. For compensation, enter annual wRVUs, the rate, any base salary and a threshold. Results update with the inputs, and every figure is an estimate.

References

  1. [1] Centers for Medicare & Medicaid Services. “Calendar Year (CY) 2026 Medicare Physician Fee Schedule Final Rule (CMS-1832-F).” CMS fact sheet. Accessed 2026-10-06.
  2. [2] FastRVU. “RVU calculation formula 2026.” FastRVU. Accessed 2026-10-06.
  3. [3] MedFeeSchedule. “CPT 99214 Medicare reimbursement rate 2026.” MedFeeSchedule. Accessed 2026-10-06.
  4. [4] Tatanka Ledger. “2026 wRVU values for common CPT codes.” Tatanka Ledger. Accessed 2026-10-06.