Ohio

K–12 Nonchartered Private School Tax Credit

  • Individual Tax Credit/Deduction
  • Enacted 2021
  • Launched 2021

Ohio provides a tax credit of up to $500 or $1,000, depending on household income, for tuition paid for one or more dependents to attend a nonchartered private school. Families are eligible if their total annual household income is less than $100,000. Learn more about this program, including the value of the tax credit and student eligibility on this page.

We do not administer this program. 

Eligibility Test State Groups

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  • 67%

    of Families with Children are Income Eligible

  • $1,000

    Maximum Tax Credit Value (2021)

  • 7%

    Value as a Percentage of Public School Per-student Spending

Percent of students income eligible for Ohio’s K–12 Nonchartered Private School Tax Credit

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Student Funding

Ohio provides a tax credit of up to $500 for families with a total annual household income of less than $50,000 for tuition paid for one or more dependents to attend a nonchartered private school. For families with a total annual household income that is between $50,000 and $100,000, the tax credit is worth up to $1,000.

(Last updated March 1, 2023) 

Student Eligibility

Families are eligible to receive the tax credit if at least one of their dependents is enrolled in a nonchartered private school and their total annual household income is less than $100,000.

(Last updated March 1, 2023) 

EdChoice Expert Feedback

Ohio’s nonchartered private school tax credit has the potential to help tens of thousands of families in Ohio. However, the tax credit value is quite low—only a tiny fraction (about 7%) of the state’s average per-pupil spending at district schools. Moreover, because the tax credit is nonrefundable, lower-income families receive smaller credits and those families that do not have a tax liability are unable to benefit at all. Ohio lawmakers should consider increasing the value of the tax credit and making it refundable.

(Last updated March 1, 2023) 

Rules and Regulations

  • Income Limit: $100,000
  • Prior Year Public School Requirement: None
  • Geographic Limit: Statewide
  • Enrollment Cap: None
  • Individual Credit Cap: $1,000/child
  • Testing Mandates: None

(Last updated March 1, 2023) 

Governing Statutes

Ohio Rev. Code §§ 5747.75

(Last updated March 1, 2023)