Ohio

K–12 Nonchartered Private School Tax Credit

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

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. 

Eligibility Test Apply

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  • 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

  • 1,305

    Participating Taxpayers (2021-2022)

  • $549

    Average Credit (2021-2022)

Student Funding

Use of Funds

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

Funding Amount and 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)

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)

EdChoice Expert Feedback

Ohio’s non-chartered private school tax credit has the potential to help tens of thousands of families in Ohio. However, the tax credit value is 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 increased the credit value in 2023 and made eligibility universal. They should consider increasing the value of the tax credit even more and making it refundable. (Last updated December 18, 2023) 

Rules and Regulations

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)