Private School Tax Credits by State: 2026 Guide

BySchool Choice USA Editorial Team··Editorial Policy

18+ states offer tax credits for private school tuition or donations to scholarship organizations. Plus, the new federal Education Freedom Tax Credit (Section 25F) adds up to $1,700 for SGO donations nationwide. Here's every state program with dollar amounts and eligibility.

Federal Tax Credit

Education Freedom Tax Credit (Section 25F)

Starting January 2027, individuals who donate to qualifying Scholarship Granting Organizations (SGOs) can claim a federal tax credit of up to $1,700 per year ($3,400 for married couples). This stacks on top of state tax credits. SGOs must be 501(c)(3) organizations serving at least 10 students with 90% of funds going to scholarships.

Find qualifying SGOs →

State-by-State Tax Credits

StateCredit AmountType
AlabamaUp to 100% of donationSGO Tax CreditDetails →
ArizonaUp to $2,909 (couples)Individual + CorporateDetails →
Florida100% of donationCorporate Tax CreditDetails →
GeorgiaUp to $2,500 (couples)Individual Tax CreditDetails →
Indiana50% of donation (up to $1,000)SGO Tax CreditDetails →
Iowa75% of donationIndividual Tax CreditDetails →
Kansas70% of donationIndividual Tax CreditDetails →
Montana100% of donation (up to $200)Individual Tax CreditDetails →
Nevada100% of donationCorporate Tax CreditDetails →
New Hampshire85% of donationBusiness Tax CreditDetails →
Ohio$250 per studentTuition Tax CreditDetails →
OklahomaUp to $3,000 per childParental Tax CreditDetails →
Pennsylvania75-90% of donationCorporate Tax CreditDetails →
Rhode Island100% of donationCorporate Tax CreditDetails →
South Carolina100% of donationIndividual + CorporateDetails →
South Dakota100% of donationInsurance Premium TaxDetails →
Utah100% of donationCorporate Tax CreditDetails →
Virginia65% of donationIndividual + CorporateDetails →

Tax credit amounts and rules are subject to change. Verify with your state's department of revenue before filing.

Maximize Your Tax Benefits

Combine state tax credits with the federal Education Freedom Tax Credit and ESA programs for maximum savings on private school tuition.