OK Parental Choice Tax Credit
Oklahoma Tax Credit Tool — 2025-2026 School Year

Oklahoma Private School
Tax Credit Calculator

Find out how much you could save with Oklahoma's Parental Choice Tax Credit — up to $7,500 per child.

$7,500
Max per child
$250M
2025-26 cap
39,373
Families approved
Calculate My Credit
Scroll to explore
Interactive Calculator

How Much Could You Save?

Enter your household income below to calculate your estimated Parental Choice Tax Credit and compare your tax burden side-by-side.

Your Information

$

Your federal adjusted gross income — line 11 of Form 1040. The program uses your AGI from 2 years prior.

Filing Status
1child
$

Tuition and qualifying fees per child. Credit is limited to actual tuition paid.

This calculator provides estimates only and does not constitute tax advice. Results are based on 2025-2026 program rules.

2025-2026 Credit Tiers by Household AGI

Household AGIMax Credit / Student
$0 – $75,000$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

Credit equals tuition paid or the maximum above — whichever is less. The credit is refundable. AGI is based on the second preceding tax year (e.g., 2023 AGI for 2025-26 school year).

Program Data — All Years

Where Does the Money Go?

Official Oklahoma Tax Commission data shows how Parental Choice Tax Credits have been distributed across income brackets since the program began.

Credits to households over $250,000
$94.3M
Oklahoma median income
$66,100
Of the $490.1M awarded across all years, 38.9% went to households earning over $150,000.

Credits by Income Bracket

All program years combined. Source: Oklahoma Tax Commission.

Who Was Already in Private School?

Percentage of approved students who were enrolled in public school the prior semester. The remaining students were already attending private school before the credit. (2025-2026 data — prior years did not collect this information.)

35,649
out of 39,373 approved students
(90.5%)
were already in private school
9.5%prior public
Prior publicAlready private
Among families earning over $150,000
only 6.0%
of approved students were previously in public school.

The credit primarily benefits families who were already choosing private school — not families switching from public school.

A Growing Program

The program cap grew from $150M to $250M — a 67% increase in one year. Credits flowing to families above $150,000 remain consistently around 38-40% of total spending.

Tax Year 2024
$150.0M
36.9% above $150,000
Spring 2025
$91.7M
41.8% above $150,000
2025-2026
$248.4M
39.1% above $150,000
Accountability

What Are Public Schools Required to Do?

Public schools must meet extensive state and federal requirements to receive funding. Private schools receiving the same taxpayer dollars through the PCTC are not held to the same standards.

Public Schools
Accept Every Student
Public schools are legally required to enroll and educate every child in their district — regardless of disability, behavior history, language, or academic ability.
Annual State Testing
Students take the Oklahoma School Testing Program (OSTP) assessments annually. Results are published publicly and used to evaluate school performance.
School Report Cards
Every public school receives an A-F report card from the Oklahoma State Department of Education, published online for parents and the public.
Financial Audits
Public school districts undergo annual independent financial audits. Budgets, expenditures, and salaries are public record.
Certified Teachers
Teachers must hold state-issued certification, meet continuing education requirements, and undergo background checks.
Special Education Services
Public schools must identify, evaluate, and provide individualized services to students with disabilities under IDEA and Section 504 — at no cost to families.
Open Meetings & Records
School board meetings are open to the public. Financial records, policies, and contracts are subject to the Oklahoma Open Records Act.
Anti-Discrimination Protections
Public schools must comply with Title VI, Title IX, ADA, and state anti-discrimination laws. Students cannot be denied enrollment or expelled based on protected characteristics.
Private Schools (Receiving PCTC)
Selective Enrollment
Private schools can set their own admissions criteria and deny enrollment to any student for any reason, including academic ability, disability, or behavior.
No State Testing Required
Private schools receiving PCTC credits are not required to administer state assessments or report student test scores to the state.
No Public Report Cards
Private schools do not receive A-F grades from the state. There is no standardized public reporting of academic performance.
No Public Financial Audits
Private schools are not required to open their books to public scrutiny. Tuition revenue, spending decisions, and staff salaries are not public record.
No Teacher Certification Required
Private school teachers are not required to hold Oklahoma teaching certificates or meet state continuing education standards.
No Special Education Mandate
Private schools are not required to provide special education services, develop IEPs, or accommodate students with disabilities.
No Open Meetings or Records
Private school governance is not subject to public transparency laws. Parents and taxpayers have no legal right to inspect financial records or attend board meetings.
Can Set Own Policies
Private schools can set conduct, dress, and disciplinary policies without regard to federal civil rights protections that apply to public schools.

Public schools are required to accept every child, test every student, publish their results, open their books, and certify their teachers. Private schools receiving up to $7,500 per student from the same state treasury are required to do none of this.

In Their Own Words

Every dollar we invest in public education should be traceable and tied to student success.

— Governor Kevin Stitt, 2026
Source: oklahoma.gov
This Is Your Money

$248 Million From
Oklahoma's Treasury

The Parental Choice Tax Credit doesn't come from nowhere — it comes directly from Oklahoma's state general revenue fund. Every dollar issued as a refundable credit is a dollar that doesn't flow to public schools, roads, healthcare, or other state services.

In 2025-2026, Oklahoma paid out $248.4 million in PCTC credits. Of that, $97.1 million (39.1%) went to families earning over $150,000 per year — and $48.1 million went to families earning over $250,000.

At the same time, 90.5% of approved students were already enrolled in private school before the credit existed. The program largely reimburses families for a choice they had already made — at public expense.

Oklahoma ranks near the bottom nationally in per-pupil public school spending. The $250M program cap for 2025-26 equals roughly 7% of the state's total K-12 education budget.

Contact Your Legislator
Share on X (Twitter)|Share on Facebook
Read the OTC Report
Official PCTC data from the Oklahoma Tax Commission (February 2026)
Understand the Law
70 O.S. § 28-101 — the full text of the Parental Choice Tax Credit statute
OK Public School Funding
Oklahoma State Department of Education — per-pupil expenditure and school finance data
FAQ

Questions You're Probably Asking

Straight answers about who gets paid, who doesn't, and what Oklahoma taxpayers are actually buying.

I earn $500,000 a year. Can I qualify?
Yes. There is no income cap on the Parental Choice Tax Credit. Families earning over $250,000 received $48.1 million in PCTC payments in 2025-26. You'll be lower priority during the application window, but if there's money left in the $250M cap, you're getting a check.
I earn $1 million a year. Can I qualify?
Yes. The statute does not cap household income — at all. A million-dollar household lands in the top tier and receives up to $5,000 per child in state-funded private school tuition. Your accountant can also process the credit; it doesn't take any of your time.
I earn $10 million a year. Can I qualify?
Yes. Same answer. There is no upper income limit. Whether you make $250,001 or $25 million, the maximum credit is $5,000 per child. Oklahoma writes the same check to a billionaire as it does to a dentist.
So is there any income too high to qualify?
No. None. The Parental Choice Tax Credit has zero income ceiling. Higher-income households are processed in a second priority window, but if budget remains in the $250M annual cap, they receive the credit. In 2025-26, the cap was fully used and households over $250,000 received $48.1 million.
My kid was already going to private school. Do I still get paid?
Yes — and you're not alone. According to the Oklahoma Tax Commission's February 2026 report, 90.5% of approved students were already enrolled in private school before the credit existed. The state is largely reimbursing families for a choice they'd already made and were already paying for.
I only owe $3,000 in Oklahoma income tax. Will I still get the full credit?
Yes. The credit is refundable, which is a polite tax-code way of saying "the state will mail you a check." If you qualify for the maximum $7,500 per child but only owe $3,000 in state tax, the first $3,000 wipes out your liability and the remaining $4,500 is sent to you as a state warrant. The state pays you to send your kid to private school.
Where is this money coming from? Some special education fund?
No. It comes straight out of the state general revenue fund — the same pot that pays for public schools, roads, healthcare, prisons, and everything else the state does. In 2025-26, $248.4 million flowed out of that fund and into private school tuition reimbursements.
Do private schools have to take my kid if I have the credit?
No. Private schools can deny admission to anyone for any reason — academic ability, behavior history, disability, religion, you name it. The credit gives you money to pay tuition; it does not give you a seat.
My child has an IEP. Will the private school provide special education services?
They are not required to. Public schools must identify, evaluate, and serve students with disabilities at no cost under IDEA and Section 504. Private schools receiving PCTC dollars have no such obligation. Many will simply decline to enroll students with significant needs.
Can I see how the private school spent my taxpayer dollars?
No. Private schools receiving PCTC funds are not subject to the Oklahoma Open Records Act. Their budgets, salaries, contracts, and board meetings are not public. The state cuts the check; accountability ends there.
Is the teacher at the private school certified by the state?
Probably not, and they don't have to be. Public school teachers must hold an Oklahoma teaching certificate, complete continuing education, and pass a background check. Private schools receiving PCTC dollars have none of those requirements.
Are these private schools tested and rated like public schools?
No. Public schools take state OSTP assessments every year and receive an A-F report card from the State Department of Education. Private schools receiving PCTC funds do not have to administer state tests, report scores, or receive any public grade.
How big a deal is $250 million, really?
Roughly 7% of Oklahoma's entire K-12 education budget. Oklahoma already ranks near the bottom nationally in per-pupil public school spending. That $250M cap could fund a meaningful pay raise for every public school teacher in the state.
Is anyone checking that this money actually went to tuition?
The Oklahoma Tax Commission requires an enrollment verification form, but there is no ongoing audit of how participating private schools spend the money once it arrives. Compare that to public school districts, which undergo annual independent financial audits.
Okay, what can I actually do about this?
Contact your state legislator. The income cap, the program cap, the eligibility rules, and the (lack of) accountability requirements are all set by the Oklahoma Legislature. Find yours at oklegislature.gov and tell them what you think.