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Adding a bathroom by converting existing floor space starts around $3,000-$6,000 (depending on easy access, size and quality of fixtures and other amenities) but can run $7,000-$25,000 or more for spa-like master baths or projects with poor access to existing utilities or requiring foundation reinforcement.
A basement bathroom can be built for about $15,200, Fred estimates. Of that, plumbing is the largest component. These prices are based on costs for a small bath measuring about 6 by 8 feet, with 8-foot ceilings. However, many basements are limited to a 7-foot ceiling. Another potential cost-saving location for a new bathroom is the attic.