In this paper, we present a cornea deformation model based on the idea of extending the ‘neutral axis’ model to two-dimensional deformations. Considering this simple model, assuming the corneal tissue to behave like a continuous, isotropic and non-compressible material, we are able to partially describe, e.g., the observed deviation in refractive power after lenticule extraction treatments. The model provides many input parameters of the patient and the treatment itself, leading to an individual compensation ansatz for different setups. The model is analyzed for a reasonable range of various parameters. A semi-quantitative comparison to real patient data is performed.