New Hampshire Education Freedom Account (EFA) Guide 2026–2027

Eligibility

All K–12 students residing in New Hampshire (as of 2025).

What the money can be used for

• Tuition
• Tutoring
• Curriculum
• Therapies

Generally not allowed

• Food and groceries
• Vehicles and fuel
• Family vacations and non-educational travel
• Recreational athletics fees and equipment
• Compensation to a parent or immediate family member

See our full eligible-expenses guide for the gray areas (technology caps, transportation, religious instruction, family-member compensation).

How to apply

1. Confirm eligibility. All K–12 students residing in New Hampshire (as of 2025).
2. Gather documents. Proof of residency, the student’s birth certificate, the prior-year tax return (where income matters), and any IEP or 504 documentation.
3. Open the application. Children's Scholarship Fund New Hampshire runs the program; applications typically open spring.
4. Submit early. Universal programs with appropriation caps reward applications during the priority window.
5. Find approved providers. Start with the official New Hampshire approved-provider list or spending platform. Our provider directory is an editorial resource and is not a state-approved list.

Curriculum & provider considerations

Start with the official New Hampshire provider list, spending platform, or reimbursement rules. Our provider directory is an editorial resource and is not a state-approved list.

Curriculum and provider approval is state-specific. Before purchasing, check the official approved-provider list, marketplace, or reimbursement rules for New Hampshire. Some states require provider-level, product-level, service-level, or course-level approval.

Editorial notes

New Hampshire’s program was enacted in 2021 (universal 2025). Award amounts and eligibility thresholds are reviewed each legislative session; we re-verify each state page on a rolling cadence and date-stamp the last review. See our methodology page for details. The final word on eligibility, deadlines, and approved providers is always the state administrator — verify with the Children's Scholarship Fund New Hampshire before spending.