Physical Therapy CPT Codes 2026: The Complete List for PT, OT & SLP

Every visit your therapists document ends up as a handful of five-digit numbers on a claim. Get those numbers right and you're paid on the first submission. Get one unit or one modifier wrong and the claim comes back weeks later. This guide puts every physical therapy CPT code your clinic is likely to bill in one place, explained in plain English, and shows how the right physical therapy software takes most of the coding work off your team.

What Are Physical Therapy CPT Codes (PT CPT Codes)?

Physical therapy CPT codes, also called PT procedure codes, are the Current Procedural Terminology codes therapists use to bill insurers for evaluations, treatments and modalities. Most PT CPT codes sit in the 97000 range. Timed codes such as 97110 are billed in 15-minute units, while untimed codes such as evaluations are billed once per session.

When people search for "physical therapy codes," "physical therapy procedure codes" or "billing codes for physical therapy," they usually mean the CPT codes for physical therapy billing plus the diagnosis codes behind them: two code sets. CPT codes describe what you did. ICD-10 codes describe why you did it. A clean claim needs both to line up, and it needs the therapy modifier (GP, GO or GN) that tells the payer which discipline provided the care. CPT® is a registered trademark of the American Medical Association, which publishes the full code descriptors each year. A physical therapy EMR or EHR keeps your CPT code list current, so therapists aren't working from an old cheat sheet.

Common PT CPT Codes: The 2026 Cheat Sheet

The common CPT codes for physical therapy in 2026 are 97110, 97140, 97530 and 97112 for treatment, 97161–97164 for evaluations, and 97116, 97535 and 97150 for gait, self-care and group work. These ten codes cover most outpatient PT claims.

If you only memorize one list of common PT billing codes for 2026, make it this one. It's the short version of the full table further down.

Physical Therapy CPT Codes List: All PT Billing Codes for 2026

This physical therapy CPT codes list covers the PT billing codes and PT procedure codes clinics use most, grouped by type. "Timed" codes are billed in 15-minute units; "untimed" codes are billed once per session.

For a deeper look at how time-based and service-based codes differ, see our guide to timed vs untimed CPT codes. In Practice Pro's physical therapy EMR software, every code in this table is built into the documentation flowsheet, so the therapist picks the treatment and the PT software assigns the code.

CPT Code for Physical Therapy Evaluation and Treatment

The CPT code for a physical therapy evaluation is 97161 (low complexity), 97162 (moderate complexity) or 97163 (high complexity); re-evaluations use 97164. Treatment delivered in the same visit is billed with timed codes such as 97110 or 97140 alongside the evaluation. OT uses 97165–97167 and 97168. All evaluation codes are untimed and billed as one unit.

Complexity is set by the patient's history, the number of body systems examined, how stable the presentation is, and the clinical decision-making involved. Your documentation has to support the level you choose, which is why evaluation templates in your physical therapy documentation software should prompt for each element. Good physical therapy EMR software, and good occupational therapy software for your OT team, will match the evaluation code to the complexity you documented.

CPT code for PT evaluation: 97161, 97162 or 97163?

Of the CPT codes for evaluation in physical therapy, 97161 fits a stable patient with few personal factors or comorbidities and a straightforward exam. 97162 fits an evolving presentation with some comorbidities that affect the plan of care. 97163 fits an unstable or unpredictable presentation with several comorbidities and complex decision-making. 97162 is the PT evaluation code many outpatient clinics bill most often, but the right code is always the one your note supports.

When to bill the re-evaluation CPT code 97164

For Medicare, a physical therapy re-evaluation (97164) isn't a routine check-in. It's billable when the documentation shows new clinical findings, a significant change in the patient's condition, or a failure to respond to the treatment in the plan of care. Routine progress reports are part of the treatment visit and aren't billed as 97164.

Evaluate and treat on the same day

When a patient is evaluated and treated on the same day, bill the evaluation code once and add the treatment codes for the minutes spent treating, not the minutes spent evaluating. Time spent on the evaluation can't be counted again toward timed treatment units, and some payers apply bundling edits to certain evaluation and treatment pairs, so check your payer's rules.

PT Treatment Codes: Physical Therapy Treatment Codes by Category

Physical therapy treatment codes fall into five groups: exercise-based codes (97110, 97113), hands-on codes (97140, 97124), neuromuscular and gait codes (97112, 97116), functional codes (97530, 97535, 97542) and modalities (97010–97035). Pick the PT treatment code that matches the purpose of the intervention, not just the activity.

CPT Code 97110: Therapeutic Exercise

CPT 97110 is the CPT code for therapeutic exercise to develop strength, endurance, range of motion and flexibility. It is a timed code billed in 15-minute units and requires direct, one-on-one contact with the therapist.

97110 is the single most-billed physical therapy CPT code. The 97110 CPT code description covers exercises aimed at a specific impairment: strengthening, stretching, range of motion and endurance work. Document which exercises were performed, the parameters (sets, reps, resistance), the impairment they target and how the patient responded. Exercises that simply repeat a home program without skilled cueing are a common audit flag. A physical therapy EMR with exercise flowsheets records all of this as you go, instead of in free text at the end of the day.

CPT Code 97140: Manual Therapy

CPT 97140 covers manual therapy techniques, including joint mobilization and manipulation, manual traction, soft tissue mobilization and manual lymphatic drainage. It is billed in 15-minute units and each unit should name the body region treated.

Because 97140 and 97530 are a known code pair under National Correct Coding Initiative (NCCI) edits, billing both on the same day usually needs modifier 59 (or an X modifier) and documentation showing they were performed in separate time intervals. 97140 was also one of the codes that saw a payment change for 2026 under the new fee schedule, so it's worth checking your rates.

CPT Code 97530: Therapeutic Activities

CPT 97530 is the CPT code for therapeutic activities: dynamic, functional tasks that use multiple parameters such as balance, strength and range of motion to improve how a patient performs real-world movements. It is a timed, 15-minute code.

The difference between 97110 and 97530 comes down to purpose. 97110 targets one parameter, such as quad strength. 97530 combines several to train a function, such as lifting a box from the floor or getting in and out of a car. Your note should connect the activity to a functional goal in the plan of care.

CPT Code 97112: Neuromuscular Re-education

CPT 97112 covers neuromuscular re-education of movement, balance, coordination, kinesthetic sense, posture and proprioception. It is a timed code billed in 15-minute units.

Use 97112 when the goal is restoring the nervous system's control of movement: balance training after a fall, proprioceptive work after an ankle sprain, or postural control after a stroke. Document the specific deficit and the techniques used, not just "balance exercises."

Other Timed PT CPT Codes: 97116, 97535, 97124 and More

97116 – Gait training

Gait training, including stair climbing, billed in 15-minute units. Document assistive device, assist level, distance and the gait deviations addressed.

97535 – Self-care and home management training

Training in activities of daily living, compensatory techniques, safety and adaptive equipment. Common in OT and in PT for home safety and transfers.

97124 – Massage

Massage, including effleurage, petrissage and tapotement, billed in 15-minute units. Payers often scrutinize it, so link it clearly to a functional deficit.

97113, 97542 and 97750

Aquatic therapy (97113), wheelchair management (97542) and physical performance testing (97750) are all timed codes. 97750 needs a written report of the test results.

Modality CPT Codes for Physical Therapy

Supervised modalities (97010–97028) are untimed and billed once per session. Constant-attendance modalities such as attended electrical stimulation (97032), iontophoresis (97033) and ultrasound (97035) are timed and billed in 15-minute units.

Two Medicare details trip clinics up. Hot and cold packs (97010) are bundled and not separately payable by Medicare. And for unattended electrical stimulation, Medicare generally expects HCPCS code G0283 rather than 97014, while many commercial payers still use 97014. Your physical therapy billing software should apply the right code by payer automatically, so the front desk never has to remember which payer wants which code.

OT CPT Codes: Occupational Therapy CPT Codes and Billing Codes

Occupational therapy CPT codes start with the OT evaluation codes 97165 (low complexity), 97166 (moderate), 97167 (high) and 97168 (re-evaluation). OT treatment is billed with many of the same timed codes as PT, especially 97530, 97535, 97110, 97112 and 97140, plus OT-heavy codes such as 97533, 97129/97130 and 97760. Every OT line carries the GO modifier.

OT billing codes follow the same rules as PT: the 8-minute rule for timed Medicare codes, a certified plan of care and the KX modifier above the annual threshold, which PT and SLP share as one combined amount and OT tracks separately. Practice Pro works as occupational therapy software inside the same platform as its PT software, so OT CPT codes, OT templates and the GO modifier are built in.

Speech Therapy CPT Codes (and How They Fit With Occupational Therapy CPT Codes)

Speech-language pathologists bill treatment with 92507 (individual speech, language, voice or communication treatment) and 92526 (swallowing treatment), both untimed. Occupational therapists use the OT evaluation codes plus many of the same timed codes as PT, such as 97530, 97535 and 97110.

Cognitive intervention codes 97129 (first 15 minutes) and 97130 (each additional 15 minutes) are used by OTs and SLPs. Group speech treatment uses 92508. Remember the discipline modifier: GN for speech-language pathology and GO for occupational therapy. If your clinic runs PT, OT and SLP together, look for occupational therapy software and speech therapy EMR tools inside the same physical therapy software, so all three disciplines share one schedule and one billing workflow.

Specialty PT CPT Codes: Home Health, Pelvic Floor and Patient Education

CPT code for home health physical therapy

Home health physical therapy under a Medicare home health agency is reported with HCPCS G-codes rather than 97000-series CPT codes: G0151 for a physical therapist, G0157 for a physical therapist assistant, and G0159 for a PT establishing or delivering a maintenance program, each in 15-minute increments.

That applies to agency-based home health. A private practice therapist who treats Medicare Part B patients in their homes generally bills the same outpatient PT CPT codes (97110, 97530 and so on) used in the clinic, so confirm which benefit the visit falls under before you code it.

Pelvic floor physical therapy CPT codes

Pelvic floor physical therapy mostly uses the standard PT treatment codes: 97110, 97112, 97140, 97530 and 97535. When biofeedback training of the perineal muscles is performed, CPT 90912 (first 15 minutes) and 90913 (each additional 15 minutes) may apply. Coverage for those biofeedback codes varies, so check each payer's policy.

PT education CPT code

Patient education is usually billed as part of the treatment code it supports, for example teaching a home program within 97110, or teaching safety and ADL strategies within 97535. Separate self-management education codes (98960–98962) exist, but many payers don't reimburse them for therapists, so confirm before billing.

New CPT Codes for Physical Therapy in 2026: RTM Codes and Other Changes

The new CPT codes for physical therapy in 2026 are three remote therapeutic monitoring (RTM) codes, 98979, 98984 and 98985, which CMS designated as "sometimes therapy" services alongside the existing RTM codes 98975, 98976, 98977, 98980 and 98981. The new codes allow billing for shorter monitoring periods and shorter management time.

Other 2026 changes that affect therapy billing and the new PT CPT codes landscape:

• KX modifier threshold: $2,480 for 2026, up from $2,410. Read our KX modifier guide.
• Targeted medical review: remains at $3,000.
• Efficiency adjustment: CMS applied a −2.5% adjustment to work RVUs of non-time-based codes, so untimed codes such as evaluations are affected differently from timed codes.
• Conversion factor: $33.4009 for most clinicians in 2026, up 3.26% from 2025 (see reimbursement rates below).

If your clinic offers remote therapeutic monitoring, check that your EMR software supports the new device-day and time thresholds before you bill them. In Practice Pro, RTM data flows from the patient app into the physical therapy EHR and onto the claim.

Physical Therapy ICD Codes: Pairing ICD-10 With PT CPT Codes

Physical therapy ICD codes, also called physical therapy diagnosis codes or dx codes, are the ICD-10-CM codes that explain why each CPT service was needed. Every PT claim pairs at least one ICD-10 code with each CPT code, and the diagnosis has to support the treatment you billed.

ICD-10 coding for physical therapy usually lists the medical diagnosis from the referral and a treatment diagnosis that describes the functional problem you're treating. This physical therapy diagnosis codes list shows some of the common ICD-10 codes for physical therapy treatment that outpatient clinics see often:

Timed vs Untimed Codes and How to Count Units

For Medicare, total the minutes of all timed codes in a visit and convert them to units with the 8-minute rule: 8–22 minutes is 1 unit, 23–37 minutes is 2 units, 38–52 minutes is 3 units and 53–67 minutes is 4 units. Untimed codes are always 1 unit.

Many commercial payers follow a per-code "rule of eights" instead. Keep a printable copy of our 8-minute rule chart at the front desk, or better, let your physical therapy billing software calculate units from the minutes in the note. When the EMR software and billing system are one product, the minutes never have to be retyped. For worked examples, see our 8-minute rule billing guide.

Modifiers Used With Physical Therapy CPT Codes

The main CPT codes and modifiers pairing in therapy is the discipline modifier: the PT modifier for Medicare is GP, OT uses GO and speech-language pathology uses GN. KX, 59/XU and CQ/CO are added when the situation calls for them.

• GP, GO, GN: identify physical therapy, occupational therapy and speech-language pathology services. Medicare requires them on every therapy line.
• KX: confirms medical necessity once a patient passes the annual therapy threshold ($2,480 in 2026).
• 59 / XU: shows two services that normally bundle were distinct, such as 97140 with 97530.
• CQ / CO: mark services furnished in whole or part by a physical therapist assistant or occupational therapy assistant, which Medicare pays at a reduced rate.

Physical Therapy Billing Guidelines: Medicare Rules Every Clinic Should Know

The core Medicare physical therapy billing rules are: treat under a written plan of care, get it certified by the physician or NPP within 30 days of the first treatment, recertify at least every 90 days, write a progress report at least once every 10 treatment days, and document every treatment day with the services, total time and the therapist's signature.

1. Plan of care: every outpatient therapy service must relate to a written plan of care with diagnoses, long-term goals, and the type, amount, frequency and duration of therapy.
2. Certification: the physician or NPP signs the initial plan of care within 30 days of the first treatment. Delayed certification is accepted in certain cases.
3. Recertification: needed when the plan changes significantly, or at least every 90 days after treatment starts.
4. Progress reports: at least once every 10 treatment days, written by the therapist (not the assistant).
5. Daily notes: every treatment day documents the services, total timed minutes and total treatment time.
6. Units: timed codes follow the 8-minute rule; untimed codes are one unit.
7. Modifiers: GP, GO or GN on every line; KX above the threshold; CQ or CO for assistant services.

Commercial and Medicaid plans add their own rules, such as prior authorization and visit limits. Our guide to plan of care certification covers the details, and Practice Pro's PT EMR tracks certification, recertification and progress-report due dates automatically.

Physical Therapy Billing Codes and Reimbursement Rates (2026)

Medicare reimbursement rates for physical therapy billing codes come from the Physician Fee Schedule: each CPT code's relative value units (RVUs), adjusted for your locality, are multiplied by the conversion factor. For 2026 the conversion factor is $33.4009 for most clinicians and $33.5675 for qualifying APM participants. Commercial rates are set by each payer contract.

Four things decide what a PT CPT code actually pays your clinic:

• RVUs and locality: work, practice expense and malpractice RVUs, adjusted by geographic practice cost indices (GPCIs). The same code pays differently in different states.
• Multiple procedure payment reduction (MPPR): Medicare reduces the practice expense portion of the second and later "always therapy" units billed on the same day.
• Assistant services: lines with the CQ or CO modifier are paid at a reduced rate.
• Payer contracts: commercial and Medicaid plans set their own fee schedules, often as a percentage of Medicare.

To look up the Medicare rate for a specific code in your area, use the CMS Physician Fee Schedule Look-Up Tool. Your billing system should store each payer's contracted rate, so you can see expected versus paid amounts and catch underpayments.

Common PT CPT Coding Mistakes That Cause Denials

1. Billing more timed units than the total minutes support under the 8-minute rule.
2. Missing the GP, GO or GN modifier.
3. Billing 97140 and 97530 together without modifier 59 and separate time intervals.
4. Choosing an evaluation complexity the documentation doesn't support.
5. Forgetting the KX modifier after the threshold, or adding it without medical necessity in the note.
6. Billing an expired plan of care. See our guide to plan of care certification.
7. Using 97014 instead of G0283 for Medicare unattended e-stim.
8. Pairing a CPT code with an ICD-10 code that doesn't support it.

Most of these are documentation problems, not billing problems. Our PT documentation compliance guide covers what each note needs, and our physical therapy denial management guide shows how to fix and appeal the claims that still come back. Missed visits cause a different kind of revenue loss: physical therapy scheduling software with waitlist fill and reminders keeps the schedule full, so there are more visits to bill in the first place.

How Physical Therapy Billing Software Prevents CPT Coding Errors

Physical therapy billing software connected to your EMR turns the minutes and treatments in a signed note into CPT codes, units and modifiers automatically, then checks them against payer rules before the claim goes out.

That's how Practice Pro works. Therapists document in the physical therapy EMR, AI suggests CPT and ICD-10 codes from the note, the 8-minute rule is applied to timed minutes, and built-in payer rules flag missing modifiers, NCCI pairs and expired plans of care before submission. Clean claims go out the same day, and denials are worked from one queue. It's one reason clinics choose Practice Pro as their all-in-one physical therapy software.

PT Software for CPT Coding: How Practice Pro's EMR Software Works

PT software is the system a therapy clinic runs on: the PT EMR where therapists document, plus scheduling, billing and reporting. Practice Pro is all-in-one PT software and EMR software for PT, OT and SLP practices, so the CPT codes, ICD-10 codes, units and modifiers on this page are created from the note and checked before every claim.

Most coding problems come from switching between systems. When the PT EMR, the scheduler and the billing tool are separate products, someone has to copy minutes, codes and authorizations from one to the next. Practice Pro's physical therapy EMR and billing software share one record, so the claim is built from exactly what the therapist signed.

For the full picture of what Practice Pro's PT software includes, see our best physical therapy software buyer's guide and our guide to the best physical therapy EMR software.

Choosing Physical Therapy Software That Handles CPT Coding for You

The best physical therapy software for CPT coding combines a physical therapy EMR, physical therapy billing software and physical therapy scheduling software in one system, so codes, units and modifiers are created from the note and checked before the claim is sent.

Clinics usually compare three kinds of products. Generic EMR software built for physicians stores notes but doesn't understand timed codes, the 8-minute rule or therapy modifiers. A stand-alone billing tool knows the codes but needs someone to retype treatment minutes from the EMR. All-in-one PT software, like Practice Pro, does both in one place.

When you evaluate physical therapy EMR software or physical therapy EHR options, ask these questions:

• Does the physical therapy EMR suggest CPT and ICD-10 codes from the note, and let the therapist confirm them?
• Does the PT software apply the 8-minute rule and the right GP, GO or GN modifier automatically?
• Does the physical therapy billing software flag NCCI pairs, the KX threshold and expired plans of care before submission?
• Does the same system work as occupational therapy software and speech therapy software, with OT and SLP codes built in?
• Is physical therapy scheduling software included, so authorizations and visit counts are checked at check-in?
• Does the PT documentation software track plan-of-care certification, recertification and progress-report due dates?

Practice Pro answers yes to each one. That's why many clinics looking for the best physical therapy software or the best physical therapy EMR software end up shortlisting it. Learn more about Practice Pro's physical therapy software.

Frequently Asked Questions About PT CPT Codes