Oklahoma Parental Choice Tax Credit (PCTC)
The Oklahoma tax credit is a refundable tax credit. A maximum of $5,000 to $7,500 per student, set by household income.
Income limitsApply for Oklahoma tax creditTuition calculator
- Award
- A maximum of $5,000 to $7,500 per student, set by household income
- Read
- Who qualifies
- Oklahoma residents eligible to enroll in public school, pre-K to 12th grade, who attend an eligible private school.
- Read
- Next date
- 2027-28 application window (first 60 days get priority review): March 15, 2027 to June 15, 2027.
- Read · all deadlines
- 2027-28 application window (first 60 days get priority review): opens source
- 2027-28 application window (first 60 days get priority review): closes source
Each date read on the official page linked beside it (oklahoma.gov), checked .
Schools that take PCTC Deadlines by state Homeschooling in Oklahoma All 267 private schools in Oklahoma
How PCTC works
Checked against the program's own pages on
| What you get | A maximum of $5,000 to $7,500 per student, set by household income. The credit is the lower of that maximum or the school’s tuition and fees after the school’s own scholarships and discounts, so it can be less than $5,000. Families on SNAP, TANF or SoonerCare get the $7,500 maximum whatever their income. |
|---|---|
| Who qualifies | Oklahoma residents eligible to enroll in public school, pre-K to 12th grade, who attend an eligible private school. A parent, grandparent, aunt, uncle or guardian may apply; anyone other than a parent or legal guardian needs a Parental Consent Form. In the first 60 days, families with federal adjusted gross income of $150,000 or less get priority, then families who received the credit last year. |
| How full it is | The Tax Commission’s September 3, 2026 report shows 41,466 students approved for 2026-27, plus 546 in the financially disadvantaged or homeless group. Credits for the year are capped at $277.3 million, and about $268.9 million had been approved. |
| When to apply | The 2027-28 application opens Monday, March 15, 2027 at 9 a.m. and closes Tuesday, June 15, 2027 at 11:59 p.m., with no late submissions. Applications in the first 60 days get priority review. File with the Oklahoma Tax Commission through OkTAP. |
| How the money moves | The credit is refundable and, the Tax Commission says, issued in one payment. Checks are mailed directly to the participating private school. |
| What it covers | Tuition and fees at a registered private school. A smaller, separately capped credit covers homeschool expenses. |
| Federal tax credit, 2027 | Oklahoma is on the IRS list of states that opted in to the federal scholarship tax credit (as of September 14, 2026), so scholarship organizations here can take federally credited gifts from January 2027. |
We read this on from: Oklahoma Tax Commission, Parental Choice Tax Credit; Oklahoma Tax Commission, for taxpayers (who may apply, priority, 2027-28 window, payment); Oklahoma Tax Commission rules, OAC 710:50 (credit amount and priority); Oklahoma Tax Commission, PCTC report, September 3, 2026; KGOU, May 6, 2026, cap raised to $275 million. Rules change when the legislature meets, so check the official program site before you count on a number.
Is there an income limit for PCTC?
Combined federal adjusted gross income (AGI) of the student's parents or legal guardians from the second preceding tax year; not tied to household size, 2027-28. There is no income cap; the maximum credit per student is $7,500 for AGI up to $75,000, $7,000 for $75,001 to $150,000, $6,500 for $150,001 to $225,000, $6,000 for $225,001 to $250,000 and $5,000 for $250,001 and up, or the school's tuition and fees if lower, and parents receiving SNAP, TANF or SoonerCare/SoonerSelect qualify for the $7,500 maximum. Source.
Who goes first. The first 60 days of the window are a priority period: applications from taxpayers with a federal AGI of $150,000 or less are reviewed first, then applications from taxpayers who received the credit the previous year. After that, the rest are processed in the order received until the annual cap is reached.
Apply for the Oklahoma tax credit: how it works
- Check that your school is on the Tax Commission's participating accredited schools list; if it is not, ask it to register on OkTAP.
- Ask the school for an Enrollment Verification Number (EVN) for each student; the school sends it to you by email.
- When the window opens (for 2027-28, Monday, March 15, 2027 at 9 a.m. through Tuesday, June 15, 2027 at 11:59 p.m.), submit a separate application for each student on OkTAP, ideally within the first 60 days to get priority review.
- Enter your personal and student information, the EVN, the parents' federal AGI from the second preceding tax year, and any SNAP, TANF or SoonerCare/SoonerSelect case number with confirmation of benefits.
- Watch for a confirmation email, then a decision email after verification; you can also check the Parental Choice Tax Credit Application Status link on OkTAP.
- If approved, the credit is paid as one check made out to you and mailed to the school by the end of August; you pick it up or sign it over to pay tuition and fees.
- If denied, you can file a protest on Form L-27 within 15 days of the denial email.
What to have ready
- Enrollment Verification Number (EVN) from the school for each student
- Name, address, phone, email and SSN or ITIN for the taxpayer and parent or guardian
- Student name, date of birth and SSN or ITIN
- Parents' or guardians' federal AGI from the second preceding tax year
- Copy of Federal Form 1040 if the Oklahoma return for that year has not been filed or no Oklahoma return was required
- Parental Consent Form (Form 591-F) if the applicant is not the parent or legal guardian
- SNAP, TANF or SoonerCare/SoonerSelect case number or member ID and confirmation of benefits, if the parent receives them
Go to the official application
Steps and limits read on from: Oklahoma Tax Commission, Parental Choice Tax Credit; Oklahoma Tax Commission, PCTC for taxpayers (FAQ, 2027-28 window); Oklahoma Tax Commission, PCTC rules, OAC 710:50-15-170 to 176; Oklahoma Tax Commission, PCTC report, September 3, 2026; OkTAP. Limits change each year with the federal poverty guidelines, so confirm on the official site before you apply.
Which schools take it
List dated September 3, 2026, checked November 2, 2026
Schools marked “Registered for the tax credit” appear on the Oklahoma Tax Commission’s registered-schools file dated September 3, 2026.
The share of private schools on each state's list, Oklahoma included.
242 schools on the PCTC list, by town Browse private schools in Oklahoma
- Private schools in Oklahoma City (58 nearby)
- Private schools in Tulsa (52 nearby)
- Private schools in Midwest City (38 nearby)
- Private schools in Edmond (35 nearby)
- Private schools in Yukon (28 nearby)
- Private schools in Moore (22 nearby)
- Private schools in Norman (21 nearby)
- Private schools in Owasso (21 nearby)
- Private schools in Sapulpa (20 nearby)
- Private schools in Broken Arrow (13 nearby)
- Private schools in Claremore (7 nearby)
- Private schools in Ardmore (5 nearby)
- Private schools in Bartlesville (4 nearby)
- Private schools in Enid (4 nearby)
- Private schools in Muskogee (4 nearby)
- Private schools in McAlester (3 nearby)
- Private schools in Ponca City (3 nearby)
- Private schools in Shawnee (3 nearby)
Run your own numbers
What would you pay?
Enter amounts of $0 or more.
PCTC pays between $5,000 and $7,500 depending on your household. We start with the lower figure. Change it if you know yours. An award can never be more than the school actually charges. This is arithmetic, not a quote.
Published tuition at schools on the PCTC list
Prices read on the schools' own websites, October 1, 2026 to October 11, 2026
We verified published tuition at 10 of the 242 schools on the list: prices run from $9,460 to $27,525 a year, and the middle price is $12,225, using each school’s lowest published rate. Compare that with the award above to see what a family might still owe.
| School | Town | Published tuition | Year |
|---|---|---|---|
| Oklahoma Christian School | Edmond | $11,265 to $13,675 | 2026-27 |
| Metro Christian Academy | Tulsa | $13,185 to $15,270 | 2026-27 |
| Lincoln Christian School | Tulsa | $9,503 to $10,855 | 2026-27 |
| Heritage Hall | Oklahoma City | $20,975 to $27,525 | 2026-27 |
| Summit Christian Academy | Broken Arrow | $9,520 to $10,390 | 2026-27 |
| Oklahoma Christian Academy | Edmond | $10,350 to $12,050 | 2026-27 |
| Westminster School | Oklahoma City | $18,335 to $19,955 | 2026-27 |
| Mount Saint Mary Catholic High School | Oklahoma City | $15,800 | not stated |
| University School | Tulsa | $16,800 | 2026-27 |
| Evergreen Academy | Norman | $9,460 | 2026-27 |
Each figure was read on that school’s own website and is linked on its page. These are the schools we have verified so far, mostly larger ones, so treat them as a guide, not an average.
Put the next PCTC window in your calendar
Most programs open once a year, and several ran out of money or seats in 2026. Pick your state's program to add its next dated window to your own calendar, with the official link, or subscribe to every program's dates.
March 15, 2027 to June 15, 2027 Oklahoma PCTC: 2027-28 application window (first 60 days get priority review).
Every program's dates in one calendar that updates when we confirm new dates: subscribe in Google Calendar · subscribe in Apple Calendar or Outlook · all deadlines
Free. Nothing to sign up for: the calendar file is made in your browser and nothing is sent to us. Dates can change, so confirm on the official site.
Questions parents ask
Answers with a source line are short summaries of the program document named under them. Follow the link for the full wording.
How much does PCTC pay in Oklahoma?
A maximum of $5,000 to $7,500 per student, set by household income. The credit is the lower of that maximum or the school’s tuition and fees after the school’s own scholarships and discounts, so it can be less than $5,000. Families on SNAP, TANF or SoonerCare get the $7,500 maximum whatever their income.
Who is eligible?
Oklahoma residents eligible to enroll in public school, pre-K to 12th grade, who attend an eligible private school. A parent, grandparent, aunt, uncle or guardian may apply; anyone other than a parent or legal guardian needs a Parental Consent Form. In the first 60 days, families with federal adjusted gross income of $150,000 or less get priority, then families who received the credit last year.
Does it cover the full cost of private school?
Not always. The award is a set amount and every school sets its own price. Ask each school for tuition plus fees, then subtract the award. The calculator on this page does the sum for you.
How do I know a school accepts PCTC?
Schools marked “Registered for the tax credit” appear on the Oklahoma Tax Commission’s registered-schools file dated September 3, 2026.
When do I apply?
The 2027-28 application opens Monday, March 15, 2027 at 9 a.m. and closes Tuesday, June 15, 2027 at 11:59 p.m., with no late submissions. Applications in the first 60 days get priority review. File with the Oklahoma Tax Commission through OkTAP.
How do I apply for the Oklahoma tax credit?
Check that your school is on the Tax Commission's participating accredited schools list; if it is not, ask it to register on OkTAP. The 7 steps are listed under “Apply for the Oklahoma tax credit” on this page, with the documents to have ready.
Do I need to reapply every year?
Yes. A new application must be submitted for each eligible student every year you want the credit.
How much will I actually get?
The lesser of your income band's maximum ($5,000 to $7,500) or the school's tuition and fees for the year, after any scholarships or discounts from the school. Allowed fees include enrollment, textbook, technology, activity, testing and uniform fees paid to the school.
Can homeschooled students get a credit?
Yes, a separate credit of up to $1,000 per homeschooled student. There is no application; it is claimed on your Oklahoma income tax return with Form 591-D and receipts.
Does it cover pre-K?
Yes, if the child is eligible for an Oklahoma public school in pre-K through 12th grade, is 4 years old on or before September 1 of the school year, and attends a participating accredited private school.
Is the credit taxable?
It is exempt from Oklahoma income tax. The Tax Commission must still issue a Form 1099-G and cannot say how the payment is treated for federal tax, so check with a tax professional.
What if my school is not listed?
Every accredited private school must register with the Tax Commission on OkTAP before it can issue Enrollment Verification Numbers. Point the school to OkTAP to register.
Who can apply for the credit?
An Oklahoma taxpayer who is the student's parent, grandparent, aunt, uncle, legal guardian, custodian or other person with legal authority for the child. A nonresident service member stationed in Oklahoma also qualifies. Anyone other than a parent or legal guardian needs a Parental Consent Form.
Source: Oklahoma Tax Commission, Parental Choice Tax Credit, Taxpayer Resources and FAQs (school year 2027-2028), undated page, read October 7, 2026.
Which private schools count?
Schools physically in Oklahoma that are accredited by the State Board of Education or another accrediting association. Each school must also register with the Tax Commission on OkTAP before its students can take part.
Source: Oklahoma Tax Commission, Parental Choice Tax Credit, Taxpayer Resources and FAQs (school year 2027-2028), undated page, read October 7, 2026.
When can we apply for 2027-28?
From Monday, March 15, 2027 at 9 a.m. until Tuesday, June 15, 2027 at 11:59 p.m. Late applications are not accepted. Each student needs a separate application and an Enrollment Verification Number from the school.
Source: Oklahoma Tax Commission, Parental Choice Tax Credit, Taxpayer Resources and FAQs (school year 2027-2028), undated page, read October 7, 2026.
Does applying early help?
Yes. The first 60 days after the window opens are a priority period. Taxpayers with federal adjusted gross income of $150,000 or less are reviewed first, then those who got the credit last year, then everyone else. Priority applicants hear back within about 30 days.
Source: Oklahoma Tax Commission, Parental Choice Tax Credit, Taxpayer Resources and FAQs (school year 2027-2028), undated page, read October 7, 2026.
What happens when the money runs out?
The Tax Commission can approve credits only up to the amount set in law. For 2027-28 that is up to $275 million.
Source: Oklahoma Tax Commission, Parental Choice Tax Credit, Taxpayer Resources and FAQs (school year 2027-2028), undated page, read October 7, 2026.
When and how is the credit paid?
In one payment by August 31 of the application year, in the order applications are approved. It is a paper check made out to the taxpayer and sent directly to the school.
Source: Oklahoma Tax Commission, Parental Choice Tax Credit, Taxpayer Resources and FAQs (school year 2027-2028), undated page, read October 7, 2026.
Can we change schools after we are approved?
Yes, approved applicants can request a school change or tuition adjustment through December 31 of the application year. If you withdraw an application you cannot resubmit or reopen it.
Source: Oklahoma Tax Commission, Parental Choice Tax Credit, Taxpayer Resources and FAQs (school year 2027-2028), undated page, read October 7, 2026.
Why are applications denied?
Common reasons are a duplicate application for the same student, taxpayer details or a tax return the Commission cannot verify, and benefits it cannot confirm. SNAP, TANF or SoonerCare must be received by the taxpayer, not the student.
Source: Oklahoma Tax Commission, Parental Choice Tax Credit, Taxpayer Resources and FAQs (school year 2027-2028), undated page, read October 7, 2026.
School choice programs in every state: 33 of the 50 states and DC have a program that pays toward private school, compared side by side.