Background: An ingrown toenail is a common nail disorder that causes pain, discomfort, activity restriction, and inflammation. It may result from improper nail trimming, trauma, tight shoes, infections, hyperhidrosis, obesity, and diabetes. There are various methods to manage ingrown toenails, such as nail avulsion, cryotherapy, chemical cauterization, wedge resection, and laser ablation. Methods: This retrospective study was performed on 118 patients with an ingrown toenail by a trained plastic surgeon over 15 years (2007-2022). A V-shaped excision was made on the proximal nail fold. The exposed and separated nail matrix underwent a continuous carbon dioxide laser treatment. A nylon suture was used to approximate the edge of the nail fold to the edge of the nail plate. Results: One hundred and eighteen patients, 58 males and 60 females, with 135 cases of ingrown toenails, were treated. Recurrence was observed in eight toenails (5 males and 3 females). These toenails were re-operated using the same method, with no more recurrences. Conclusion: Partial matricectomy with carbon dioxide laser ablation is a simple and safe method for ingrown toenails with a high success rate. This procedure destroys the lateral horn of the matrix, avoiding residual nail spicules that may regrow. The procedure has the following advantages over other methods: no tissue damage beyond the cauterized area, no hemorrhage, rapid healing, less postoperative pain and swelling, and reduced recurrence rate. This method can be the treatment of choice for ingrown toenail patients.