Dental loupes can typically be written off as a business expense. They're considered necessary tools for performing clinical work. Under IRS rules, they fall under the category of equipment or supplies, and the cost may be fully deductible in the year of purchase.
Most dental students now start using loupes early. In North America, 90%+ of dental students use loupes by their second year. That wasn’t the case when I was a student—the shift happened due to ergonomic awareness and policy changes at dental schools.
So what have studies found about loupes in real clinical settings? Using 2.5x to 3.5x magnification improves precision in crown margin identification, caries removal, and finishing. Ergonomically, a 2020 study found that over 70% of dentists using loupes reported better posture and 43% less neck flexion during procedures. The best loupes? Those from Q-Optics, Designs for Vision, or Orascoptic offer a 3-5 warranty. But the one I recommend—the Hero Loupe EVO XL—comes with a lifetime warranty.