Individual Tax Credit/Deduction

Ohio K–12 Nonchartered Private School Tax Credit

Ohio provides a tax credit of up to $1,000 or $1,500, depending on household income, for tuition paid for one or more dependents to attend a non-chartered private school. All families are eligible. 

We do not administer this program. 

  • Enacted:
    2021
  • Launched:
    2021
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Program Stats

  • 100%

    of Families with Children who attend a non-chartered, nonpublic school

  • $1,500

    Maximum Tax Credit Value (2023)

  • 7%

    Value as a Percentage of Public School Per-Student Spending

  • 1,656

    Participating Taxpayers (2024)

  • $549

    Average Credit (2021-2022)

Student Eligibility

Families are eligible to receive the tax credit if at least one of their dependents is enrolled in a non-chartered private school.

(Last updated August 1, 2024)

Use of Funds

Scholarships may be used to cover all or part of the tuition at a non-chartered private school

(Last updated August 1, 2024)

Funding Amount & Source

Ohio provides a tax credit of up to $1,000 for families with a total annual household income of less than $50,000 for tuition paid for one or more dependents to attend a non-chartered private school. For families with a total annual household income which equals or exceeds $50,000, the tax credit is worth up to $1,500.  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.

(Last updated August 1, 2024)

Program Guidelines

  • Income Limit: None
  • Prior Year Public School Requirement: None
  • Refundable: No
  • Enrollment Cap: None
  • Credit Value: N/A
  • Taxpayer Credit/Deduction Cap: $1,000/child for students from households making less than $50,000 annually / $1,500/child for students from households making $50,000 or more annually
  • Testing Mandates: None
  • Special Needs Pathway: None

Governing Statutes

Ohio Rev. Code §§ 5747.75 

(Last updated July 31, 2023) 

Legal History

No legal challenges have been filed against the program.

(Last updated March 1, 2023)