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Virginia Education Improvement Scholarships Tax Credits

Tax-credit scholarship. Up to the state share of per-pupil public school funding where you live.

631 private schools listed in Virginia

Income limitsHow to applyTuition calculator

How EISTC works

What you getUp to the state share of per-pupil public school funding where you live. The ceiling differs by school division. Students with disabilities at licensed special education schools can receive up to three times that share. In fiscal 2025, 5,336 scholarships were reported against $15.3 million in donor credits.
Who qualifiesVirginia students whose family income is no more than 300% of the federal poverty guidelines, or 400% for a student with an IEP. A first scholarship generally requires coming from a Virginia public school, entering kindergarten or first grade, or being new to Virginia; prior EISTC recipients also qualify, and students with an IEP do not have to meet that test. At-risk 4-year-olds can receive pre-K scholarships.
How full it is35 scholarship foundations were approved in fiscal 2025, and they reported 5,336 scholarships. Donor credits are capped at $25 million a year.
When to applyThere is no state application and no state deadline. Start with a participating private school; approved scholarship foundations award the scholarships.
How the money movesThe foundation pays by check made out to and mailed to the school you choose.
What it coversTuition, instructional fees, materials, textbooks, workbooks and supplies.
Federal tax credit, 2027Virginia 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.

Worth knowing: The donor tax credit applies only to tax years that begin before January 1, 2028. A 2025 bill to remove that limit died in committee, and no 2026 change was found. Unless the General Assembly extends it, donations stop earning the state credit after 2027. Virginia is on the IRS list for the new federal scholarship tax credit that starts January 1, 2027.

We read this on from: Code of Virginia 58.1-439.25 (who is an eligible student, version before 2028); Code of Virginia 58.1-439.26 (cap and sunset); Code of Virginia 58.1-439.28 (scholarship rules and payment); Virginia Department of Education, report to the General Assembly, fiscal 2025 (RD842); Virginia Department of Taxation, other credits; Virginia Department of Education, EISTC; IRS, participating states for 2027 (as of September 14, 2026). Rules change when the legislature meets, so check the official program site before you count on a number.

Related programs

EISTC income limits for 2026 federal poverty guidelines (foundation chart dated February 2026)

Yearly household income limit by household size, Virginia
Household sizeK to 12 scholarships
300% of the federal poverty guidelines		Students with an IEP
400% of the federal poverty guidelines
2$64,920$86,560
3$81,960$109,280
4$99,000$132,000
5$116,040$154,720
6$133,080$177,440
7$150,120$200,160

K to 12 scholarships. Household income must not exceed 300% of the current federal poverty guidelines. The state publishes only the percentage; this dollar chart comes from the McMahon Parater Scholarship Foundation, an approved foundation, and stops at a household of 7. Source.

Students with an IEP. A student with a finalized IEP qualifies with household income up to 400% of the federal poverty guidelines. Dollar figures are from the same McMahon Parater Scholarship Foundation chart. Source.

Pre-K scholarships. A 4-year-old who could not get Head Start or Virginia Preschool Initiative services qualifies if household income is at or below 300% of the poverty guidelines (400% with an IEP), if the family is homeless, or if a parent did not finish high school. The law states this only as a percentage. Source.

How to apply for EISTC

  1. Find a participating private school or pre-K program, using the Virginia Department of Education map, and ask whether it takes EISTC scholarships.
  2. Check that your child qualifies: a Virginia resident with household income within the limit who is entering kindergarten or first grade, attended a Virginia public school for at least half of the current or prior school year, is new to Virginia, or had an EISTC scholarship before.
  3. Apply through the school to an approved scholarship foundation that works with it. Each foundation sets its own application; for example, the McMahon Parater Scholarship Foundation uses the FACTS Grant and Aid form for Catholic schools in the Diocese of Richmond.
  4. The foundation decides the award, which cannot be more than the state share of per-pupil public school funding where you live, or your actual costs if lower.
  5. The foundation pays the school directly by check, in quarterly or semester payments, and the school credits it to tuition.
  6. Reapply every year with updated income and household size.

What to have ready

  • The foundation's own financial aid application with supporting income documents (McMahon Parater uses FACTS Grant and Aid with a $35 fee)
  • Pre-K only: the parent's written statement that the child could not get Head Start or Virginia Preschool Initiative services

Go to the official application

Steps and limits read on from: Virginia Department of Education, EISTC information for parents; Virginia Department of Education map of participating schools (Google My Maps); Code of Virginia 58.1-439.25 (definitions: student, pre-K child, student with a disability); Code of Virginia 58.1-439.26 (donor credit, sunset); Code of Virginia 58.1-439.28 (income limits, award ceilings, payment); McMahon Parater Scholarship Foundation EISTC presentation with 2026 income limits, February 2026 (posted by Roanoke Catholic School); McMahon Parater Scholarship Foundation, For Families; RenewaNation Virginia Scholarship Foundation, EISTC FAQ. Limits change each year with the federal poverty guidelines, so confirm on the official site before you apply.

Run your own numbers

What would you pay?

We could not confirm this year’s EISTC amount, so type in the figure from your award letter. An award can never be more than the school actually charges. This is arithmetic, not a quote.

Which schools take it

The Virginia Department of Education shows participating schools only on an interactive map, with no downloadable list. We do not mark Virginia schools. Ask the school whether it takes EISTC scholarships.

Browse private schools in Virginia The state’s own list

Get one email when applications open

Most programs open once a year, and several ran out of money or seats in 2026. Pick your state and we will email you the day the next window opens, with the official link. That is the only email you get.

One email per application window. No calls, no sharing your details.

Questions parents ask

How much does EISTC pay in Virginia?

Up to the state share of per-pupil public school funding where you live. The ceiling differs by school division. Students with disabilities at licensed special education schools can receive up to three times that share. In fiscal 2025, 5,336 scholarships were reported against $15.3 million in donor credits.

Who is eligible?

Virginia students whose family income is no more than 300% of the federal poverty guidelines, or 400% for a student with an IEP. A first scholarship generally requires coming from a Virginia public school, entering kindergarten or first grade, or being new to Virginia; prior EISTC recipients also qualify, and students with an IEP do not have to meet that test. At-risk 4-year-olds can receive pre-K scholarships.

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 EISTC?

The Virginia Department of Education shows participating schools only on an interactive map, with no downloadable list. We do not mark Virginia schools. Ask the school whether it takes EISTC scholarships.

When do I apply?

There is no state application and no state deadline. Start with a participating private school; approved scholarship foundations award the scholarships.

Is there a state application?

No. The first step is to contact a participating private school or pre-K program. Approved scholarship foundations award the scholarships and pay the school.

Can a child already in private school get a scholarship?

Usually only if the child is entering kindergarten or first grade, is new to Virginia, or already had an EISTC scholarship. Otherwise the child must have attended a Virginia public school for at least half of the current or prior school year. Under the law in effect through 2027, a student with an IEP does not have to meet these tests.

How much is the scholarship?

It cannot exceed the state share of per-pupil public school funding for the school division where the student lives, or the actual cost if lower. For 2025-26 the McMahon Parater foundation listed ceilings such as $6,223 for the city of Richmond and $8,170 for the city of Roanoke. Students with disabilities at certain licensed special education schools can receive up to three times that share.

Does it cover pre-K?

Yes, for at-risk 4-year-olds in approved nonpublic pre-K programs whose families could not get Head Start or Virginia Preschool Initiative services. The award is capped at the state share of Virginia Preschool Initiative funding for the locality.

Do I reapply every year?

Yes. The McMahon Parater foundation requires families to reapply each year so changes in income and household size are counted. A past recipient keeps meeting the student test, so the child does not need to return to public school.

What does the money pay for?

Tuition, instructional fees and school materials such as textbooks, workbooks and supplies. The foundation sends the check to the school, not to the family.

Other states

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