WHY  DOES  DENTAL  TREATMENT COST  SO  MUCH?

The average overhead costs of running a Dental Practice now equals 75% of the gross fees.  This will vary from one country to another or even from one city to another.

Like all self employed people, a dentist must provide for his retirement from his savings.  i.e. there is no retirement plan as with most Government or Corporate employers.  A dentist's holidays must be entirely funded from his nett earnings after taxation.
There is no such thing as paid long service leave for a self employed dentist. 
A dentist receives no paid sick leave. If he is ill for any length of time, he must bear the loss of income as well as pay the continuing practice overheads, this applies to holidays or any other time he is absent from the practice. 

Most dentists pay Taxation at around 50 cents in the dollar.

A dentist can only claim tax deductions that are directly related to earning his income.  For example the cost of a car is not deductable, as for a Medical Doctor who relys on his car for home visits, visits to hospital and other emergencies.

Below is a list of the overhead costs of running a dental practice
Note: These costs very considerably from one country to another but are given as an example only for proportional comparisons.

Accountancy Fees, Stationary & Printing, Bank Charges, Postage, Cleaning
Debt Collection and Legal Fees, Bad Debts, Rates & Land Tax, Business Registration, Dental Laboratory Fees, Wages for staff including holiday pay and loadings. Wages for part time staff, Wages for temporary staff (while permanent staff are on holiday) Capital Costs of new equipment (only claimable as depreciation)
eg  1 Dental Chair complete can cost $45,000. or more
Dental materials and Supplies at present approx - $36,000 per year.
Dental Equipment replacement - as with any business, worn or outmoded
equipment has to be replaced
Dental Equipment repairs and maintenance - specialised equipment is
expensive to repair and maintain.
Building Rental, repairs and maintenance, Telephone, Waiting room literature
Staff amenities, Registration fees with Dental Board, Costs of post graduate education, Insurance premiums - workers compensation, public liability, fire,
theft and damage insurance for building and equipment, personal accident and
loss of income due to accident or illness insurance.
Security to prevent break-ins and theft.
Missed Appointments - These mean lost income and wasted time,
inconvience for other patients. A missed appointment means not only 
un-earned income but a nett loss. Overheads continue to apply even if no work is completed.  This loss can never be recovered.
Unfilled Appointments and late cancellations have the same effect as a
missed appointment.

For example if the fee charged for one tooth extraction = $75.00

then subtract practice overheads of 75%   = $56.25

This leaves a nett income before tax for One Extraction = $18.75

then subtract taxation at 50 cents in the dollar   = $9.38

Dentist's profit   = $9.38 for one extraction

REDUCING YOUR DENTAL BILLS
The cost of health care is a concern to most people. The obvious way to reduce costs is to prevent or control dental disease in the first instance, to achieve this you should:

HAVE REGULAR DENTAL CHECKUPS ? for the early detection of problems & advice on self care.

PRACTICE EFFECTIVE HOME CARE ? brush after meals and before bed ? floss between all teeth once per day ? use fluoride toothpaste ? watch your diet ? reduce sugary food and drinks particularly between meals

WEAR PROTECTION ?use mouthguards for contact sports ...the professionals do!
To avoid any possible misunderstanding you should enquire about the cost before the treatment begins or ask for a detailed written estimate of cost.

REMEMBER, -  PREVENTION IS CHEAPER THAN CURE!