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. Learn more about this program, including the value of the tax credit and student eligibility on this page.
We do not administer this program.
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100%
of Families with Children who attend a non-chartered, nonpublic school
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$1,500
Maximum Tax Credit Value (2023)
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7%
Value as a Percentage of Public School Per-student Spending
Student Funding
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 equals or exceeds $50,000, the tax credit is worth up to $1,500.
(Last updated December 18, 2023)
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 December 18, 2023)
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
- Income Limit: None
- Prior Year Public School Requirement: None
- Geographic Limit: Statewide
- Enrollment Cap: None
- Individual Credit Cap: $1,500/child
- Testing Mandates: None
(Last updated December 18, 2023)
Legal History
No legal challenges have been filed against the program.
(Last updated December 18, 2023)