Last verified: October 2026. Program rules change; confirm with the agency named on each page.
How much is the Oklahoma Parental Choice Tax Credit for an Oklahoma City family?
The credit is worth $5,000 to $7,500 per student, depending on the parents' combined federal adjusted gross income, and it can never exceed the school's tuition and fees after any school discounts or scholarships.
The tiers in the Tax Commission's rules are $7,500 at $75,000 or less, $7,000 from $75,001 to $150,000, $6,500 from $150,001 to $225,000, $6,000 from $225,001 to $250,000 and $5,000 above $250,000. A household that receives SNAP, TANF or SoonerCare/SoonerSelect when it applies qualifies for the $7,500 maximum without further income proof.
Income is measured from the second preceding tax year. For the 2027-28 school year, which you apply for in spring 2027, that is your 2025 return.
Is the Parental Choice Tax Credit a voucher or an education savings account?
It is neither: it is a refundable state income tax credit, which means you can receive the full amount even if you owe little or no Oklahoma income tax.
In practice it behaves a lot like a voucher. Once the Tax Commission verifies an application, it mails a check to the private school; from 2026-27 on, the rules say the full credit is paid by August 30 of the school year. The check is made out to the taxpayer, who either signs it over to the school or picks it up if tuition was already paid. There is no account to spend from and no catalog of approved purchases.
When can metro families apply for the 2027-28 school year?
Applications for 2027-28 open on OkTAP at 9 a.m. on Monday, March 15, 2027 and close at 11:59 p.m. on Tuesday, June 15, 2027, and the Tax Commission says it will take no late submissions.
The first 60 calendar days are a priority period. Applications filed in that window for households at or below $150,000 are reviewed first, followed by families who received the credit the year before. Everyone else is processed in the order received until the annual cap is used. The 2026-27 window closed on June 15, 2026.
How many Oklahoma City-area schools take the tax credit?
The Tax Commission's participating-school file dated September 3, 2026 lists 109 accredited schools in Oklahoma, Cleveland and Canadian counties, out of 257 statewide.
Each school page on this site shows whether the school appears on that list. A school has to be accredited by the State Board of Education or an approved association and register on OkTAP before it can issue the Enrollment Verification Number your application needs.
How does the Oklahoma Parental Choice Tax Credit compare with other Oklahoma programs?
| Program | What it is | Who | Amount | How it is paid | What it is not |
|---|---|---|---|---|---|
| Parental Choice Tax Credit (PCTC) | Refundable state income tax credit | Oklahoma students age 4 (pre-K) through grade 12 at an accredited private school; no income ceiling | $5,000-$7,500 per student by household income, capped at tuition and fees | State check mailed to the school, endorsed by the parent | Not a voucher, not an ESA, and not money you can spend on outside services |
| Lindsey Nicole Henry Scholarship (LNH) | State scholarship for students with disabilities and certain other groups | PK3-12 students with an IEP or IDEA eligibility, plus military PCS, foster, adopted, OJA and homeless-school students | Formula based on state aid factors and grade/disability weights, capped at tuition and fees | Warrant to the parent mailed to the school | Not available at schools OSDE has not approved |
| Homeschool tax credit | Refundable state income tax credit | Students educated at home under Oklahoma's other-means-of-education exception | Up to $1,000 per student | Claimed on your Oklahoma income tax return | Not a credit for private school tuition |
| Tax-credit scholarships (SGO) | Private scholarship funded by donors who get a state credit | Set by each scholarship granting organization, often lower-income families | Varies by organization | Paid by the organization, usually to the school | Not an entitlement; awards depend on donations |