Individual Tax Credit/Deduction

K–12 Private School Tuition Deduction

Wisconsin provides an income tax deduction for individuals who pay private school tuition for their dependent children. It has no income limit, and taxpaying families can apply for an individual tax deduction after paying for K–12 private school tuition. Learn more about program eligibility, rules, and regulations on this page. 

We do not administer this program.

  • Enacted:
    2013
  • Launched:
    2014
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Program Stats

  • 31,500

    Participating Taxpayers (2024)

  • 14%

    of Students Eligible Statewide

  • $5,407

    Average Tax Deduction (2022)

  • 40%

    Average Deduction as a Percentage of Public School Per-Student Spending

Student Eligibility

Any Wisconsin taxpayer enrolling his or her children in an approved private school is eligible. Approved private schools must provide at least 875 hours of instruction per year in a sequentially progressive curriculum including reading, language arts, math, social studies, science, and health.  

(Last updated July 15, 2024) 

Use of Funds

Qualifying expenses include tuition. 

(Last updated July 15, 2024) 

Funding Amount & Source

The tax deduction is worth up to $4,000 per child in grades K–8 and up to $10,000 per child in grades 9–12. The deduction may not be applied for tuition paid for by a voucher or a college savings account, nor may it be used for fees, transportation or room and board.  

(Last updated July 15, 2024) 

Program Guidelines

  • Income Limit: None
  • Prior Year Public School Requirement: None
  • Refundable: No
  • Enrollment Cap: None
  • Individual Deduction Cap: $4,000 (K–8) / $10,000 (9–12)
  • Testing Mandates: None
  • Special Needs Pathway: N/A

Participant and Family Guidelines

  • Education Requirements: N/A
  • Parent Supplemented Funds/Scholarships: Allowed
  • Miscellaneous:
    • If a student is enrolled in the eighth or ninth grade in the same taxable year, the deduction must be split for the amounts of tuition paid in the respective grades, up to the $4,000 and $10,000 caps, respectively
    • Must not include amounts paid with a voucher or college savings account
    • Not deduct costs for fees, transportation, or room and board

Education Provider Guidelines

  • Accreditation/Approval: State or regional
  • Employments Standards: N/A
  • Nondiscrimination: Federal
  • Calendar/Curriculum/Attendance: Provide at least 875 hours in core instruction
  • Financial: N/A

(Last updated September 27, 2024)

Governing Statutes

Wis. Stat. § 71.05(6)(b)49

(Last updated September 27, 2024)

Legal History

No legal challenges have been filed against the program.

(Last updated September 27, 2024)