Sell Optometry Practice Defer Capital Gains

Selling Your Optometry Practice Without the Year-One Tax Bomb

MyEyeDr., Vision Source, EyeCare Partners, Acuity Eyecare Group, Eye Health America, Keplr Vision, Specialty Eye Institute — the optometry consolidator landscape pays 5-8x EBITDA for clinical practices. A $500K EBITDA optometry practice = $2.5M-$4M sale.

The math — $3M optometry practice sale

StateState rateLump-sum tax10-yr §453 taxDelta
California13.3%~$1.29M (43%)~$0.96M (32%)$330K
New York10.9%~$1.20M~$0.89M$310K
Texas / Florida / Tennessee / Nevada0%~$0.85M~$0.63M$220K

Assumptions: $3M, 55% goodwill, 25% optical inventory (frames, lenses, contacts), 20% equipment + leasehold.

Optometry-specific tax wrinkles

  1. Optical inventory. Frames (Luxottica, Marchon, Safilo) + lenses + contacts = ordinary income. Significant carve-out — sometimes 25-30% of sale price.
  2. Optical retail sub-shop. Sometimes structured as separate retail business inside the practice.
  3. Vision insurance contracts (VSP, EyeMed, Davis Vision, Spectera). Provider contract assignability matters.
  4. State Board of Optometry ownership. Each state has rules (CA Bus & Prof §3041, similar elsewhere).
  5. Practice management software (Crystal PM, Officemate, RevolutionEHR). Transfer terms.
Before you read further

What is the tax bill on your optometry practice sale going to be?

Send me the sale price and rough basis and I'll email you the actual number within one business day — plus the Seller's Guide to §453. If it doesn't fit your deal, I'll tell you that plainly.

No retainer · no obligation · the carrier compensates the broker, not you.

When this fits

  • $1.5M+ sale
  • Clinical goodwill > retail inventory ratio
  • Consolidator buyer

When it doesn't

  • Mostly retail-optical with minimal clinical
  • Sale under $1.5M

How I work

Hans Goldstein, IRC §453 specialist. Pacific Life, Independent Life, USAA Life and other A-rated Fortune 500 carriers — 50 states. Free fit-check.

Hans Goldstein

Find out what your optometry practice sale tax bill actually is — and what you can do about it

No retainer. The carrier compensates the broker — not you.

Find out what your tax bill actually looks like before you sell — including the parts your CPA may not raise until the return is already being prepared.

Most people find out what they owe after the sale closes, when nothing can be changed. A short conversation now tells you the number, which layers apply to your situation, and which options are still open while the sale is still in front of you.

  • What you will actually owe — federal, the 3.8% surtax, recapture and your state
  • Which of those layers you can still do something about
  • Whether spreading the sale changes the number in your case
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Hans Goldstein · 615-808-9731 · Goldstein & Co. LLC · This is an educational conversation, not tax advice. Bring your CPA in before you file.

Educational. Not tax or legal advice.

Run your specific numbers

The calculator runs your sale through real 2026 federal + state tax brackets and shows §453 savings vs lump sum side-by-side.

Run the calculator → 615-808-9731
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