Research · Dataset v1.0
School Voucher Tuition Gap by State: What the 2026–27 Award Actually Covers
Across 18 state entries with a current numerical general-education benchmark usable for private-school tuition in 2026–27 — including Wisconsin’s official 2026–27 estimate — 17 benchmarks fall below the state’s published 2026 average listed private-school tuition. Using each state’s highest ordinary benchmark, the median minimum shortfall among those 17 is $3,937 per student per year, and the median benchmark covers 65.6% of listed tuition. Wisconsin is the exception.
That is the school voucher tuition gap by state, measured as sticker price against the highest ordinary award benchmark. It is not a family bill. The comparison does not subtract school aid, sibling discounts, denominational subsidy, or other price reductions, and several states use “up to,” district, county, grade, income, or tax-year formulas.
We want that stated early rather than buried in a footnote. The number is useful, but only after the denominator and the state rule are visible.
| Finding | Result |
|---|---|
| State entries reviewed | 20 |
| Current numerical comparisons | 18 |
| Benchmarks below listed tuition | 17 |
| Median minimum shortfall | $3,937 |
| Median coverage | 65.6% |
Source: The School Choice Index, calculated from the verified award and tuition inputs in Table 1. “Minimum shortfall” uses the highest ordinary benchmark in each state and excludes Wisconsin’s negative difference.
Scope in one sentence: This edition reviews 20 state entries selected because they offer a state-set student-level benefit that can be used for full-time private K–12 tuition and is not limited solely to disability status. It is not a census of every targeted voucher, donor-funded tax-credit scholarship, local town-tuitioning arrangement, correspondence-school allotment, or special-needs-only program.
Download the underlying data: CSV · JSON · Source ledger · Florida district-grade matrix
What is the school voucher tuition gap by state in 2026–27?
The school voucher tuition gap by state is the difference between a current ordinary program benchmark and a statewide published listed-tuition estimate. In this defined 2026–27 dataset, 17 of 18 current numerical benchmarks are below listed tuition; Wisconsin’s official estimate is the one exception.
Each row below uses the highest ordinary general-education benchmark that can be defended from the current program source. That choice deliberately makes the shortfall as small as possible. It does not mean the typical student receives the number shown.
Table 1. Current ordinary award benchmarks vs. published 2026 listed private-school tuition
| State | Program | Mechanism | Published ordinary amount / range | Benchmark used | 2026 listed tuition | Min. difference | Coverage |
|---|---|---|---|---|---|---|---|
| Alabama | CHOOSE Act | education savings account | $7,000 | $7,000 | $11,553 | $4,553 | 60.6% |
| Arkansas | Education Freedom Account | education savings account | $6,864 | $6,864 | $9,382 | $2,518 | 73.2% |
| Florida | FTC / FES-EO Private School Scholarships | scholarship / ESA | $7,463–$12,217 | $12,217 | $13,805 | $1,588 | 88.5% |
| Georgia | Georgia Promise Scholarship | education savings account | up to $6,500 | $6,500 | $14,261 | $7,761 | 45.6% |
| Idaho | Parental Choice Tax Credit / Advance Payment | refundable tax credit / advance payment | up to $5,000 | $5,000 | $10,988 | $5,988 | 45.5% |
| Indiana | Choice Scholarship | voucher | $6,033.32–$8,328.56 | $8,328.56 | $10,289 | $1,960.44 | 80.9% |
| Iowa | Students First Education Savings Account | education savings account | $8,148 | $8,148 | $9,293 | $1,145 | 87.7% |
| Louisiana | LA GATOR Scholarship Program | education savings account | $5,243–$7,626 | $7,626 | $9,639 | $2,013 | 79.1% |
| North Carolina | Opportunity Scholarship | voucher | $3,574–$7,942 | $7,942 | $13,171 | $5,229 | 60.3% |
| Ohio | EdChoice Expansion Scholarship | voucher | $6,166 K–8; $8,408 9–12 | $8,408 | $10,609 | $2,201 | 79.3% |
| Oklahoma | Parental Choice Tax Credit | refundable tax credit | $5,000–$7,500 | $7,500 | $11,437 | $3,937 | 65.6% |
| South Carolina | Education Scholarship Trust Fund | education savings account | $7,634 | $7,634 | $10,531 | $2,897 | 72.5% |
| Tennessee | Education Freedom Scholarship | scholarship / ESA | $7,530 | $7,530 | $13,458 | $5,928 | 56.0% |
| Texas | Texas Education Freedom Account | education savings account | $10,474 | $10,474 | $14,019 | $3,545 | 74.7% |
| Utah | Utah Fits All Scholarship | education savings account | $8,000 | $8,000 | $13,108 | $5,108 | 61.0% |
| West Virginia | Hope Scholarship | education savings account | $5,435.62 | $5,435.62 | $10,411 | $4,975.38 | 52.2% |
| Wisconsin | Private School Choice Programs | voucher | est. $11,305 K–8; $13,799 9–12 | $13,799 | $7,502 | $6,297 above | 183.9% |
| Wyoming | Wyoming Education Savings Account | education savings account | $7,000 | $7,000 | $11,170 | $4,170 | 62.7% |
Source: Award amounts from the issuing agencies or official program administrators linked in the program column; tuition from Private School Review’s 2026 state table, retrieved . Difference = listed tuition − selected benchmark. Coverage = selected benchmark ÷ listed tuition. Wisconsin’s figures are official estimates, not final payment amounts.
Two states belong in the scope of the page but not in the numerical headline. We would rather publish 18 comparable numbers than 20 rows where two quietly mean something else.
Table 2. State entries included without a numerical 2026–27 gap
| State | Program | Why no 2026–27 numerical gap |
|---|---|---|
| Arizona | Empowerment Scholarship Account | The FY26 Q3 report says three-quarters of scholarships fall between $7,000 and $9,000. That is a distribution, not a statutory maximum or one statewide award. |
| New Hampshire | Education Freedom Account | The state calculates EFA funding from state adequacy aid and student circumstances. Reducing that formula to one current statewide award would manufacture precision. |
Source: The current Arizona and New Hampshire official materials linked in the program column, verified .
Table 3. Headline statistics from the numerical comparison
| Measure | Result |
|---|---|
| State entries reviewed | 20 |
| Current numerical comparisons | 18 |
| Benchmarks below published listed tuition | 17 |
| Median minimum shortfall among those 17 | $3,937 |
| Mean minimum shortfall among those 17 | $3,853.93 |
| Median coverage among those 17 | 65.6% |
| Smallest minimum shortfall | Iowa — $1,145 (87.7% covered) |
| Largest minimum shortfall | Georgia — $7,761 (45.6% covered) |
| Exception | Wisconsin estimate — $6,297 above the all-grade listed-tuition estimate (183.9%) |
Source: The School Choice Index, calculated from Table 1 using unrounded inputs.
Why Wisconsin is different.Wisconsin’s K–8 and high-school payment figures are grade-specific official estimates, while the table’s tuition denominator is an all-grade statewide listed-tuition estimate. The row therefore answers the same deliberately generous question as the other rows: how does the highest ordinary benchmark compare with the all-grade statewide sticker-price estimate? The grade-matched comparison later on this page still shows the estimated Wisconsin payment above the published tuition estimate in both grade bands.
What does this data show — and what does it not show?
This dataset measures a public program benchmark against one consistently collected statewide listed-price estimate. It does not measure net tuition, the price at participating schools, the bill paid by voucher recipients, total attendance costs, or whether a particular applicant will be funded.
What it shows:
- A reproducible award-to-tuition comparison using one stated rule in every numerical row
- The amount, range, formula type, and source behind each selected benchmark
- The size of the calculated sticker-price difference and the share of listed tuition covered
- Which states cannot honestly be reduced to one current statewide number
What it does not show:
- School-provided financial aid, indexed tuition, sibling discounts, or denominational subsidy
- The average tuition at participating schools or the average net price paid by participating families
- Transportation, deposits, uniforms, optional charges, or other attendance costs
- Whether an eligible applicant receives funding when appropriations or priority rules apply
- Whether a school may legally bill the full calculated difference
- School quality, admissions access, student outcomes, or a causal effect of the program
The rest of the page tests the main comparison against the strongest evidence available: Florida’s full county-grade schedule, Indiana’s participant-level totals, grade-specific tuition, income tiers, verified remainder rules, and two working papers on tuition changes after broad subsidies.
What does Florida’s full county-and-grade schedule show?
Florida does not have one private-school scholarship amount. Its official 2026–27 chart contains 201 values — 67 counties multiplied by three grade bands — ranging from $7,463 to $12,217, with a median of $8,312.
The maximum, $12,217 for Monroe County K–3, produces Florida’s deliberately favorable minimum shortfall of $1,588 against the $13,805 all-grade listed-tuition estimate. The median chart cell produces a $5,493 difference and 60.2% coverage.
Table 4. Florida 2026–27 private-school scholarship distribution
| Measure | K–3 | Grades 4–8 | Grades 9–12 | All 201 cells |
|---|---|---|---|---|
| Minimum | $8,238 | $7,654 | $7,463 | $7,463 |
| Median | $8,743 | $8,140 | $7,942 | $8,312 |
| Mean | $8,872.55 | $8,277.66 | $8,082.63 | $8,410.95 |
| Maximum | $12,217 | $11,617 | $11,421 | $12,217 |
Source: Step Up For Students, “2026–27 Scholarship Amounts,” FTC/FES-EO/PEP by district and grade. Calculations by The School Choice Index from all 201 published cells. District means the student’s county of residence. Full 67-district matrix available as a downloadable CSV.
The grade pattern is consistent across the chart: K–3 amounts are highest, grades 4–8 are lower, and grades 9–12 are lower again. That matters because the published high-school tuition estimate is higher than the elementary estimate, while Florida’s scholarship schedule moves in the opposite direction.
What do actual participating-student totals show in Indiana?
Indiana’s 2024–25 report gives a rare look inside the program rather than at statewide sticker prices. In IDOE’s full-year qualified scenario, $497.2 million in awards covered 78.77% of $631.2 million in reported tuition and fees; 28.0% of students had an award equal to reported tuition and fees, while 72.0% were limited by the formula and had an average reported remainder of $2,446.53.
That is stronger evidence than a statewide listed-price comparison, but it is not the same school year as Table 1 and it is not a final-payment table. The report says the 2024–25 payment and refund data were not yet available, and its scenario assumes the students remain for the full period represented.
Table 5. Indiana Choice Scholarship Program, 2024–25 participant-level scenario
| Measure | Value |
|---|---|
| Participating students | 76,067 |
| Participating schools | 373 |
| Potential full-year qualified awards | $497,195,861.37 |
| Reported tuition and fees in the same scenario | $631,184,966.65 |
| Program-wide coverage | 78.77% |
| Reported remainder | $133,989,105.28 |
| Students whose award equaled reported tuition and fees | 21,300 (28.00%) |
| Students limited by the formula | 54,767 (72.00%) |
| Average remainder among formula-limited students | $2,446.53 |
| Remainder divided across all participating students | $1,761.46 |
| Arithmetic mean reported tuition and fees from Table 26 totals | $8,297.75 |
| Report’s summary-page “average tuition and fees” label | $8,368.64 |
Source: Indiana Department of Education, Choice Scholarship Program Annual Report, 2024–2025, Tables 24–26 and the summary page. Percentages, the all-student remainder, and the arithmetic mean from Table 26 totals calculated by The School Choice Index.
Why the two Indiana figures are not interchangeable
The report’s summary page labels $8,368.64 as the “average tuition and fees amount,” but the same page explicitly says “average” refers to where a majority of students are found within each data set. It is not presented as the arithmetic mean of Table 26.
The arithmetic mean from the report’s program-wide totals is:
$631,184,966.65 ÷ 76,067 = $8,297.75
Both numbers belong in the record, but they cannot be used interchangeably. Pairing $8,368.64 with a 2026 statewide tuition figure would mix years and definitions, and using the result to adjust other states would extrapolate one program’s relationship to the rest of the country. We do not do that here.
Table 6. Indiana Choice students by tuition-and-fee band
| Tuition and fees | 2023–24 students | 2023–24 share | 2024–25 students | 2024–25 share | Change |
|---|---|---|---|---|---|
| $0–$5,000 | 5,050 | 7.20% | 2,123 | 2.79% | −4.41 pts |
| $5,001–$10,000 | 55,551 | 79.25% | 60,847 | 79.99% | +0.74 pts |
| $10,001–$15,000 | 7,102 | 10.13% | 9,990 | 13.13% | +3.00 pts |
| $15,001–$20,000 | 1,717 | 2.45% | 2,268 | 2.98% | +0.53 pts |
| $20,001 and above | 675 | 0.96% | 839 | 1.10% | +0.14 pts |
| Total | 70,095 | 100% | 76,067 | 100% | — |
Source: Indiana Department of Education, Choice Scholarship Program Annual Report, 2024–2025, Table 25. Shares and percentage-point changes calculated by The School Choice Index. IDOE says the distribution “would indicate” participating schools increased tuition and fees; the table alone does not prove why prices changed.
The share in the $0–$5,000 band fell from 7.20% to 2.79%, while the $10,001–$15,000 band rose from 10.13% to 13.13%. The share limited by the formula also rose from 56.85% in 2023–24 to 72.00% in 2024–25, a 15.15-point increase. Those are program-specific observations, not a national estimate.
Why can average private-school tuition mislead?
Statewide average listed tuition is a useful common denominator, but it is pulled upward by high-price schools and does not describe the whole private-school market. A national working paper using Private School Review data reports that the modal private school has about 30 students and charges roughly $5,000 per year.
That $5,000 figure is a sensitivity check, not a second headline and not proof that every family can find an eligible school at that price. Every selected current numerical maximum or benchmark in Table 1 is at least $5,000, but several are “up to” amounts, geographic maxima, income-tier maxima, or tax credits limited by actual expenses.
Table 7. Selected benchmark as a share of a $5,000 modal-tuition reference
| State | Selected benchmark | Coverage of $5,000 modal tuition |
|---|---|---|
| Wisconsin | $13,799 | 276.0% |
| Florida | $12,217 | 244.3% |
| Texas | $10,474 | 209.5% |
| Ohio | $8,408 | 168.2% |
| Indiana | $8,328.56 | 166.6% |
| Iowa | $8,148 | 163.0% |
| Utah | $8,000 | 160.0% |
| North Carolina | $7,942 | 158.8% |
| South Carolina | $7,634 | 152.7% |
| Louisiana | $7,626 | 152.5% |
| Tennessee | $7,530 | 150.6% |
| Oklahoma | $7,500 | 150.0% |
| Alabama | $7,000 | 140.0% |
| Wyoming | $7,000 | 140.0% |
| Arkansas | $6,864 | 137.3% |
| Georgia | $6,500 | 130.0% |
| West Virginia | $5,435.62 | 108.7% |
| Idaho | $5,000 | 100.0% |
Source: Award benchmarks from Table 1. Modal tuition from Douglas N. Harris and Gabriel Olivier, “The Effects of Universal School Vouchers on Private School Tuition and Enrollment: A National Analysis,” EdWorkingPaper 25-1293, which reports a modal tuition of about $5,000 and modal enrollment of 30 students in its data.
Both denominators are honest, and they answer different questions. The statewide mean asks how the benchmark compares with the published state sticker-price average. The modal figure asks how it compares with the most common school-level price in the working paper’s data. Neither tells a family what a specific participating school will charge after aid.
Which states have the largest school voucher tuition gaps?
Using the highest ordinary benchmark in each state, Georgia has the largest minimum shortfall at $7,761, followed by Idaho at $5,988, Tennessee at $5,928, North Carolina at $5,229, and Utah at $5,108. Iowa has the smallest positive difference at $1,145.
Table 8. States ranked by minimum calculated shortfall
| Rank | State | Selected benchmark | 2026 listed tuition | Minimum shortfall |
|---|---|---|---|---|
| 1 | Georgia | $6,500 | $14,261 | $7,761 |
| 2 | Idaho | $5,000 | $10,988 | $5,988 |
| 3 | Tennessee | $7,530 | $13,458 | $5,928 |
| 4 | North Carolina | $7,942 | $13,171 | $5,229 |
| 5 | Utah | $8,000 | $13,108 | $5,108 |
| 6 | West Virginia | $5,435.62 | $10,411 | $4,975.38 |
| 7 | Alabama | $7,000 | $11,553 | $4,553 |
| 8 | Wyoming | $7,000 | $11,170 | $4,170 |
| 9 | Oklahoma | $7,500 | $11,437 | $3,937 |
| 10 | Texas | $10,474 | $14,019 | $3,545 |
| 11 | South Carolina | $7,634 | $10,531 | $2,897 |
| 12 | Arkansas | $6,864 | $9,382 | $2,518 |
| 13 | Ohio | $8,408 | $10,609 | $2,201 |
| 14 | Louisiana | $7,626 | $9,639 | $2,013 |
| 15 | Indiana | $8,328.56 | $10,289 | $1,960.44 |
| 16 | Florida | $12,217 | $13,805 | $1,588 |
| 17 | Iowa | $8,148 | $9,293 | $1,145 |
Source: The School Choice Index, calculated from Table 1. Wisconsin is omitted because its selected estimate exceeds the all-grade listed-tuition estimate.
Georgia’s number needs one extra line of explanation: $6,500 is an up-toamount, and the Georgia Education Savings Authority says it may withhold up to 5% for administration. The calculation still uses the full $6,500 because the page’s rule is to choose the most favorable ordinary benchmark. Actual account funding may be lower.
Florida shows one of the smallest minimum shortfalls only because its row uses the single highest county-grade cell. Its median chart-cell difference is $5,493, which tells a very different story. This is why the benchmark-type column and the downloadable formula data are part of the asset rather than footnotes.
Can a private school charge the difference?
Sometimes yes, sometimes no, and sometimes the program simply caps the public benefit at tuition. A calculated “gap” is not automatically a bill; the controlling answer is the program’s tuition, fee, and remainder rule.
The page does not generalize beyond the rules we verified. These examples are the ones that materially change how the headline table should be read.
Table 9. Verified rules that change who bears the remainder
| State | Verified rule that changes how the “gap” should be read |
|---|---|
| Wisconsin | A participating school may not charge additional tuition for a Choice student in grades K–8. In grades 9–12, additional tuition may be charged only when the family meets the program's income rule above 220% of the federal poverty level. |
| Ohio | The scholarship is limited to tuition. A family with low-income status at or below 200% of the federal poverty guidelines does not have to pay tuition left uncovered by the scholarship, although registration, material, and similar fees may remain. |
| Indiana | The award is the lesser of the school's tuition and fees or the applicable formula amount. IDOE's 2024–25 scenario reports the balance left when the formula amount is lower. |
| North Carolina | The award is “up to” the tier maximum and will not exceed required tuition and fees. The published tier amount is therefore a cap, not cash the family necessarily receives in full. |
| Oklahoma | The credit is the applicable AGI-tier maximum or anticipated private-school tuition and fees, whichever is less. There is no award surplus above the school's verified tuition and fees. |
| Iowa | ESA funds must be used for tuition and fees first. Remaining funds may be used for approved marketplace expenses, and prior-year balances may remain available while the student continues participating. |
Source: Wisconsin DPI parent FAQ; Ohio FY27 EdChoice Expansion Fact Sheet; Indiana Department of Education annual report and award formula; North Carolina 2026–27 award tiers; Oklahoma Tax Commission taxpayer FAQ; Iowa Department of Education ESA page.
Ohio is the clearest demonstration. The main table shows a $2,201 minimum difference using the $8,408 high-school maximum against the all-grade tuition estimate. For a family with low-income status at or below 200% of the federal poverty guidelines, the official fact sheet says the family does not have to pay tuition left uncovered by the scholarship. Registration, material, and similar fees may still remain.
Why does the award change by income, grade, county, or district?
There is no national voucher formula. The 20 state entries here use fixed amounts, income tiers, grade tiers, county or district calculations, tax credits, and formulas that cannot be reduced to one statewide number.
Table 10. Funding-design taxonomy used in this dataset
| Design | States in this dataset | What the number means |
|---|---|---|
| Fixed statewide amount | Alabama, Iowa, South Carolina, Tennessee, Texas, Utah, West Virginia, Wyoming | One published ordinary amount applies statewide, subject to eligibility, timing, and actual-expense rules. |
| Income-tiered amount | Louisiana, North Carolina, Oklahoma | The maximum changes with household income, federal poverty level, or AGI. |
| Grade-tiered amount | Ohio, Wisconsin | The published maximum or estimate changes between K–8 and grades 9–12. |
| County- or district-based formula | Florida, Indiana | Florida varies by county and grade; Indiana varies by the student's corporation of legal settlement. |
| “Up to” tax credit or account cap | Georgia, Idaho | The listed number is a maximum; actual funding may be lower because of expenses, appropriation, priority, or administration. |
| Formula or distribution that cannot be one statewide amount | Arizona, New Hampshire | These states remain in the scope table but outside the numerical headline. |
Source: The School Choice Index classification of the official program materials linked in Tables 1 and 2.
Florida and Indiana show why a single state number can be especially blunt. Florida uses county and grade. Indiana uses the student’s corporation of legal settlement. Two students attending the same private school can therefore have different public benchmarks because their residence differs.
Is the school voucher tuition gap bigger for high school?
In the 15 states where the selected benchmark used here does not change by grade, the median elementary difference is $3,644 and the median high-school difference is $4,807. The gap widens in 12 of 15 states, with a median widening of $1,104.
Table 11. Elementary vs. high-school difference in 15 same-benchmark states
| State | Selected benchmark | Elementary gap | High-school gap | Change |
|---|---|---|---|---|
| Wyoming | $7,000 | $3,010 | $8,459 | +$5,449 |
| Utah | $8,000 | $4,868 | $8,296 | +$3,428 |
| Indiana | $8,328.56 | $928.44 | $3,395.44 | +$2,467 |
| Iowa | $8,148 | $843 | $3,171 | +$2,328 |
| Louisiana | $7,626 | $1,980 | $3,438 | +$1,458 |
| North Carolina | $7,942 | $4,508 | $5,926 | +$1,418 |
| Texas | $10,474 | $2,792 | $4,176 | +$1,384 |
| Tennessee | $7,530 | $6,008 | $7,112 | +$1,104 |
| Oklahoma | $7,500 | $3,733 | $4,807 | +$1,074 |
| Alabama | $7,000 | $3,644 | $4,706 | +$1,062 |
| Georgia | $6,500 | $7,719 | $7,915 | +$196 |
| South Carolina | $7,634 | $2,405 | $2,583 | +$178 |
| Idaho | $5,000 | $6,040 | $5,867 | −$173 |
| Arkansas | $6,864 | $2,207 | $1,988 | −$219 |
| West Virginia | $5,435.62 | $5,438.38 | $5,099.38 | −$339 |
Source: Award benchmarks from Table 1; elementary and high-school listed-tuition estimates from Private School Review’s 2026 state table, retrieved . The selected Indiana benchmark varies by district, but the same selected maximum is used for both grade columns in this sensitivity table.
Table 12. Grade-matched comparisons for Florida, Ohio, and Wisconsin
| State / grade band | Award benchmark | Matching listed tuition | Difference | Coverage |
|---|---|---|---|---|
| Florida K–3 median county amount | $8,743 | $13,728 | $4,985 | 63.7% |
| Florida grades 4–8 median county amount | $8,140 | $13,728 | $5,588 | 59.3% |
| Florida grades 9–12 median county amount | $7,942 | $14,503 | $6,561 | 54.8% |
| Ohio K–8 | $6,166 | $9,113 | $2,947 | 67.7% |
| Ohio grades 9–12 | $8,408 | $13,217 | $4,809 | 63.6% |
| Wisconsin K–8 estimate | $11,305 | $6,519 | $4,786 above | 173.4% |
| Wisconsin grades 9–12 estimate | $13,799 | $11,597 | $2,202 above | 119.0% |
Source: Florida’s 2026–27 district-grade chart; Ohio’s FY27 fact sheet; Wisconsin DPI’s official 2026–27 estimates; Private School Review’s 2026 elementary and high-school state estimates. Florida’s tuition source supplies one elementary figure, so the same elementary denominator is used for K–3 and grades 4–8.
Florida’s median county amount declines as the grade band rises while listed tuition rises from the elementary to high-school estimate. Ohio raises the award for high school, but the published coverage rate still falls. Wisconsin’s estimated payment remains above the corresponding listed-tuition estimate in both bands.
How much does income change the award?
Income can change the public benchmark by thousands of dollars. North Carolina’s four tiers span $4,368, and Oklahoma’s five AGI tiers span $2,500 before the credit is further limited to anticipated tuition and fees.
Table 13. North Carolina Opportunity Scholarship tiers, 2026–27
| Tier | Maximum award | 2025 household-income ceiling (4 people) | Coverage of $13,171 listed tuition |
|---|---|---|---|
| Tier 1 | $7,942 | $61,050 | 60.3% |
| Tier 2 | $7,148 | $122,100 | 54.3% |
| Tier 3 | $4,766 | $274,725 | 36.2% |
| Tier 4 | $3,574 | No income limit / income not reported | 27.1% |
Source: North Carolina State Education Assistance Authority, “Opportunity Scholarship Income Guidelines 2026–2027”. Coverage calculated against the $13,171 published listed-tuition estimate.
Table 14. Oklahoma Parental Choice Tax Credit tiers
| Parent / guardian federal AGI | Maximum credit per student | Coverage of $11,437 listed tuition |
|---|---|---|
| $75,000 or less | $7,500 | 65.6% |
| $75,001–$150,000 | $7,000 | 61.2% |
| $150,001–$225,000 | $6,500 | 56.8% |
| $225,001–$250,000 | $6,000 | 52.5% |
| $250,001 or more | $5,000 | 43.7% |
Source: Oklahoma Tax Commission, Parental Choice Tax Credit taxpayer information. The maximum is also limited to anticipated private-school tuition and fees.
A single “North Carolina voucher amount” or “Oklahoma voucher amount” drops the part of the policy that matters most to many families. That is why Table 1 publishes the range and separately identifies the benchmark used in the cross-state calculation.
Do private schools raise tuition after a broad voucher or ESA begins?
Two working papers estimate tuition increases after broad subsidies, with different scopes and research designs. They are relevant to future gap projections, but neither establishes that every program, school, or state will respond by the same percentage.
Harris and Olivier compare 11 universal-voucher states with 34 non-universal states and report estimated tuition increases of 5% to 10% and enrollment increases of 3% to 4% one to four years after treatment. The authors also say COVID complicates interpretation. Their paper is the same source for the roughly $5,000 modal tuition used above.
Fontana and Jennings study Iowa and Nebraska with state- and grade-level eligibility variation. Their working paper reports price increases of 21% to 25% in kindergarten, where Iowa eligibility was universal from the start, 10% to 16% in partially eligible grades, and no increase in ineligible pre-K.
Source: Douglas N. Harris and Gabriel Olivier, EdWorkingPaper 25-1293; Jason Fontana and Jennifer L. Jennings, EdWorkingPaper 24-949. Both are working papers; readers using the estimates should check for revised versions.
These findings do not change the descriptive 2026–27 calculations on this page. They show why a static award-versus-tuition projection should not assume that prices remain fixed when policy changes.
Which states could not be compared with one current number?
Arizona and New Hampshire remain in the research scope but outside the numerical headline. Arizona publishes a distribution rather than one 2026–27 statewide amount, and New Hampshire uses a student-specific adequacy formula.
The exclusions are substantive, not cosmetic:
- Arizona: “three-quarters between $7,000 and $9,000” is useful program evidence, but it is not a single statewide 2026–27 award.
- New Hampshire: the EFA is calculated from state adequacy aid and student circumstances; one number would hide the formula.
- Disability-specific programs and add-ons: excluded because their awards and tuition needs are not comparable with the general-education denominator.
- Homeschool-only tiers: excluded because the question is private-school tuition.
- Donor-funded tax-credit scholarships without a state-set family amount: excluded because the scholarship organization, not the state formula, determines the award.
- Local town-tuitioning and correspondence-school arrangements: excluded because they are not comparable statewide student-level private-school benefits under this method.
If a row cannot be reduced honestly to a single number, we leave it blank.
How did we calculate the school voucher tuition gap by state?
We subtracted one current selected ordinary benchmark from one consistently collected 2026 statewide listed-tuition estimate. Every row carries a program mechanism, benchmark type, source, school year, and verification date, and every derived statistic is regenerated from the same canonical data file.
Scope rule
This edition reviews 20 state entries selected because they offer a state-set student-level benefit usable for full-time private K–12 tuition and not limited solely to disability status. Eighteen have a current numerical benchmark; Arizona and New Hampshire are status-only.
Award-selection rules
- Use a 2026–27 amount when the program publishes one.
- Use the ordinary general-education amount, not a disability maximum.
- For income tiers, publish the full range and use the highest ordinary tier for the minimum-gap calculation.
- For grade tiers, publish each grade amount and use the highest ordinary grade amount in the all-grade minimum-gap calculation.
- For county and district formulas, preserve all underlying values and label the selected maximum.
- For an “up to” amount or tax credit, keep that language visible.
- Label an official estimate as an estimate.
- Do not calculate a current gap from a prior-year amount.
- Do not turn a distribution or formula into a fake statewide point estimate.
- Do not treat eligibility as guaranteed funding.
Tuition-selection rules
- Use one source for every state in the comparison and retrieve the values on one verification date.
- Call the figures published listed-tuition estimates, not official government averages.
- Preserve all-grade, elementary, and high-school values in the downloadable dataset.
The tuition source is Private School Review’s 2026 state table, retrieved . It is a commercial aggregator, not an official government statistic. It captures listed tuition and does not reflect school-provided financial aid.
Independence and corrections
No state agency, program administrator, or school can pay to be included, excluded, or described differently in this dataset. Material corrections are recorded with the date, affected fields, previous value, revised value, reason, and source.
Data downloads and source ledger
The page’s calculations can be reproduced from the files below. The source ledger separates primary-source award claims, current-verification claims, status-only rows, and the non-government tuition denominator.
Primary sources
State award and status sources
- Alabama: Alabama Department of Revenue — The CHOOSE Act
- Arkansas: Arkansas DESE — Education Freedom Accounts: Information for Families
- Florida: Step Up For Students — 2026–27 Scholarship Amounts by District and Grade
- Georgia: Georgia Education Savings Authority — Georgia Promise Scholarship
- Idaho: Idaho State Tax Commission — Parental Choice Tax Credit and Advance Payment
- Indiana: Indiana Department of Education — Choice Scholarship Estimated Award Amounts, 2026–27
- Iowa: Iowa Department of Education — Students First ESAs
- Louisiana: Odyssey — LA GATOR 2026–27 Award Amounts
- North Carolina: NCSEAA — Opportunity Scholarship Income Guidelines 2026–27
- Ohio: Ohio Dept. of Education and Workforce — FY27 EdChoice Expansion Fact Sheet
- Oklahoma: Oklahoma Tax Commission — Parental Choice Tax Credit: Taxpayers
- South Carolina: South Carolina Dept. of Education — ESTF FAQ
- Tennessee: Tennessee Dept. of Education — Education Freedom Scholarship
- Texas: Texas Comptroller — 2026–27 TEFA Amounts
- Utah: Odyssey — Utah Fits All Annual Scholarship Amounts
- West Virginia: West Virginia Hope Scholarship Parent Handbook, 2026–27
- Wisconsin: Wisconsin DPI — Choice Program Payment Amounts FAQ
- Wyoming: Wyoming Dept. of Education — Education Savings Accounts
- Arizona: Arizona Dept. of Education — FY26 Q3 ESA Report
- New Hampshire: New Hampshire Dept. of Education — Other State Aid Programs
Tuition benchmark
- Private School Review, “Average Private School Tuition Cost (2026)”, all-grade, high-school, and elementary state table retrieved .
Participant data and research
- Indiana Department of Education, Choice Scholarship Program Annual Report, 2024–2025
- Harris and Olivier, “The Effects of Universal School Vouchers on Private School Tuition and Enrollment: A National Analysis,” EdWorkingPaper 25-1293
- Fontana and Jennings, “The Effect of Taxpayer-Funded Education Savings Accounts on Private School Tuition: Evidence from Iowa,” EdWorkingPaper 24-949
How to cite this page
The following is standard attribution information for accurately identifying the page and dataset version.
The School Choice Index Editorial Team. “School Voucher Tuition Gap by State: What the 2026–27 Award Actually Covers.” The School Choice Index. Dataset version 1.0. Last verified . https://theschoolchoiceindex.com/research/school-voucher-tuition-gap-by-state/
For a specific state value, include version 1.0 and the verification date because award amounts and tuition estimates can change.
Why this page exists. State agencies publish award amounts. Tuition publishers publish price estimates. The state-by-state comparison, formula labels, status exclusions, participant check, grade analysis, and source ledger did not exist together in this form.
The School Choice Index is an independent research and reference resource covering K–12 private-school choice programs in the United States. This page is educational, not legal, tax, financial, or enrollment advice. The administering agency and participating school control the rules for a specific student.
Frequently asked questions
What is the school voucher tuition gap?
The school voucher tuition gap is the arithmetic difference between a state’s current ordinary program benchmark — the highest ordinary amount the program publishes for a general-education student — and a statewide published listed-tuition estimate. It is a sticker-price comparison, not a net cost to the family.
Does the voucher cover all private school tuition?
In 17 of the 18 numerical rows in this 2026–27 dataset, the highest ordinary benchmark falls below the published statewide listed-tuition estimate for the same state. Wisconsin is the exception: its official K–8 and high-school payment estimates both exceed the published listed-tuition estimate.
Which state has the largest school voucher tuition gap?
Georgia has the largest minimum shortfall at $7,761 using the highest ordinary benchmark of $6,500 against the $14,261 published listed-tuition estimate. The Georgia Education Savings Authority can also withhold up to 5% for administration, making the actual account funding potentially lower than $6,500.
Which state has the smallest minimum shortfall?
Iowa has the smallest minimum shortfall in the 17 positive-gap rows: $1,145. Its $8,148 ESA equals 87.7% of the state’s $9,293 published listed-tuition estimate.
Does the voucher amount change in high school?
Sometimes. Ohio and Wisconsin publish separate K–8 and high-school amounts, Florida varies by county and grade band, and the other 15 rows in the grade comparison use the same selected benchmark for elementary and high school. Across those 15, the median gap rises from $3,644 to $4,807.
Do families keep the difference when tuition is less than the award?
That depends on the mechanism. Iowa requires tuition and fees to be paid first and allows remaining funds to be used for approved expenses; Oklahoma limits the credit to anticipated tuition and fees; North Carolina caps the scholarship at required tuition and fees; other programs have their own carryover and expense rules.
Are fees included in the main comparison?
No. The main table compares the award benchmark with published tuition only. Indiana’s participant section is different because the state reports tuition and fees together.
Why does this page use “voucher” for ESAs and tax credits?
“School voucher” is the common umbrella phrase in the query, but the table identifies each legal mechanism. A voucher, education savings account, refundable tax credit, and advance payment do not move money in the same way.
Will the award go up next year?
Not automatically in every state. Some amounts follow public-school funding formulas, some are fixed or capped by law, and others are recalculated through grade, county, district, or income rules. The applicable state source must be rechecked for each school year.
The School Choice Index is an independent comparison and research resource for U.S. school choice programs. Material corrections are recorded with the date, affected records, previous and revised values, reason and source. Read our methodology, editorial standards and corrections policy.