The next application window for Oklahoma’s private school tax credit program opens on March 16, 2026 — less than a month away. For families planning to send a child to private school in the 2026–27 school year, that deadline matters. The state has set aside up to $250 million in credits, and private school funding eligibility in Oklahoma is broader than most families realize.
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What the Program Is
The Oklahoma Parental Choice Tax Credit (PCTC) was signed into law by Governor Kevin Stitt in May 2023 and launched in January 2024. It gives qualifying Oklahoma families a refundable state income tax credit of $5,000 to $7,500 per child to help cover private school tuition and fees. Refundable means families receive the amount as a check even if it exceeds what they owe in state taxes.
Who Is Eligible
The student must:
- Be an Oklahoma resident
- Be enrolled in, or planning to enroll in, an accredited Oklahoma private school
- Be in pre-K through 12th grade
- Prior public school enrollment is not required
The applicant (taxpayer) must be:
- A biological or adoptive parent, grandparent, aunt, uncle, legal guardian, custodian, or any person with legal authority to act on behalf of the student
- Subject to Oklahoma state tax law
- Non-resident military members stationed in Oklahoma also qualify
There is no income ceiling for basic eligibility. Any qualifying Oklahoma family can apply. The credit amount, however, is tied to household income.
How Much the Credit Is Worth
The credit amount is based on the household’s federal Adjusted Gross Income (AGI) from two years prior. For the 2026–27 school year, that means the 2024 tax year AGI applies.
| Household AGI | Max Credit Per Student |
|---|---|
| $75,000 or less | $7,500 |
| $75,001 – $150,000 | $7,000 |
| $150,001 – $225,000 | $6,500 |
| $225,001 – $250,000 | $6,000 |
| Over $250,000 | $5,000 |
The credit equals whichever is lower: the income-based maximum or the actual tuition and fees charged by the school.
Two groups automatically qualify for the full $7,500 maximum regardless of income level:
- Students attending a school that exclusively serves children experiencing homelessness (Positive Tomorrows in Oklahoma City is currently the only qualifying school in the state)
- Students at schools where 90% or more of enrollment comes from families earning at or below 250% of the federal poverty level
What the Credit Covers
Covered expenses:
- Tuition, registration, enrollment, activity, and technology fees
- Nonpublic online learning programs
- Academic tutoring, individual or through a private tutoring facility
- Textbooks, curriculum, and supplemental instructional materials
- SAT, ACT, and AP exam fees and related prep courses
Not covered:
- Therapies
- Uniforms
- Transportation
Application Timeline and Priority Order
For the 2026–27 school year:
- Application window opens: March 16, 2026, at 9:00 a.m. CST
- Application window closes: June 15, 2026
- AGI used for income verification: 2024 federal tax year
- Documents required: Enrollment Verification Number (EVN) from the private school, plus a copy of the 2024 Oklahoma or federal income tax return
Families receiving SNAP, TANF, or SoonerCare benefits do not need to provide additional income documentation.
The Tax Commission processes applications in this order:
- First priority: Households with AGI at or below $150,000 who apply within the first 60 days of the window opening
- Second priority: Returning recipients from the prior school year who still meet income eligibility requirements
- All other applicants: Processed on a first-come, first-served basis until the $250 million budget is exhausted
Before applying, the private school must be registered with the Oklahoma Tax Commission through the OkTAP portal and approved to generate Enrollment Verification Numbers. A directory of participating schools is at parentalchoice.ok.gov.
Other Oklahoma Private School Scholarship Programs
The Parental Choice Tax Credit can be stacked with two other state-backed programs.
Lindsey Nicole Henry (LNH) Scholarship A voucher program for students with disabilities, children adopted from foster care, those in out-of-home foster placements, students served by SoonerStart, and children of military members transferring from out of state. Average scholarship value is around $7,000, with students who have documented special needs eligible for up to $25,000.
Oklahoma Equal Opportunity Education Scholarships Businesses and individuals donate to Scholarship Granting Organizations (SGOs), which award private school scholarships to eligible K–12 students. The average award is approximately $2,600, with a maximum of $8,000 per student. A student qualifies based on household income, attending a public school flagged as “in need of improvement,” or previously having an IEP from a public school. Once a student is awarded this scholarship, siblings become automatically eligible.
Active SGOs include OSF Kids, TCS Oklahoma, Crossover Scholarship Fund, The Academy OK, and Veritas OK.
What the Numbers Actually Show
Oklahoma Watch obtained Tax Commission data through the state’s Open Records Act. In the 2025–26 school year, 39,485 students received the private school tax credit, with the state spending approximately $249 million. Of those students, only about 3,700 had attended a public school the prior semester.
The income breakdown raised criticism from the start. More than 25% of all awardees came from households earning over $250,000 annually. About 9% of recipients came from families receiving government income assistance such as SNAP or SoonerCare. More than 75% came from households earning above $75,000 in adjusted gross income.
Shiloh Kantz, executive director of the Oklahoma Policy Institute, said the program “just rewards those people who can already afford private education, and it just leaves our public school students further behind, especially in a state where one in five kids live in poverty.”
Average private school tuition in Oklahoma runs just under $7,000 per year. Costs range from as low as $500 at Cristo Rey Oklahoma City, where a corporate work-study model covers most of the cost, to more than $23,000 annually at schools such as Holland Hall in Tulsa and Casady School and Heritage Hall in Oklahoma City.
What Is Coming in the 2026 Legislative Session
Governor Stitt’s office is pushing again to remove the $250 million cap entirely. His press secretary told Oklahoma Voice in January 2026 that “demand far exceeds current funding, leaving families on waitlists.” The Oklahoma Tax Commission, however, confirmed to Oklahoma Voice that it had not actually turned away any applicants during the 2025–26 school year due to the budget limit.
Senate Bill 1389, filed by Sen. Julie Daniels (R-Bartlesville), would allow the spending cap to increase automatically by 20% in any year where at least 90% of available funds are claimed. The 2026 session opened February 2.
With the March 16 application window approaching and a budget already at $250 million, families considering private school for next year have a narrow lead time. The income requirements are straightforward, the stacking options are real, and the state’s commitment to private school financial assistance in Oklahoma shows no sign of contracting.
