Total build cost = materials + labour. Materials = panel cost + structure or kit cost + heater + foundation + electrical + extras. Labour is 45 percent of materials when you hire a builder, and $0 when you build it yourself.
Floor area = length x width, and room volume = length x width x height. Panel area, which covers the walls and the ceiling, = 2 x (length + width) x height + length x width, and panel cost = panel area x wood rate x (1 + waste percent / 100). Wood rates are cedar $6.00, hemlock $4.50 and pine $3.50 per square foot, the midpoints of the ranges published by Tahoe Sauna Company.
For a custom build, the structure line covers framing, insulation, a vapor barrier, exterior sheathing, roofing and the floor at $28 per square foot of floor area. For a kit build, the kit shell costs $70 per square foot of floor area and includes the shell, paneling, benches and door. The heater is sized at 1 kW per 45 cubic feet, rounded up and kept between 4 and 12 kW. An electric heater costs $200 plus $170 per kW, and a wood-fired heater costs $700 plus $110 per kW. The foundation allowance is $500, the circuit is $1,200 for an electric heater and $0 for a wood-fired heater, and extras are $450 for a custom build and $250 for a kit. Our concrete calculator prices a poured slab if you choose one instead of a gravel pad.