Florida Tax Credit Scholarship at a glance
| FTC, 2026-27 |
|---|
| Funded by | Corporate donations that earn Florida tax credits |
| Amount | $7,463 to $12,217 by county and grade |
| Income limit | None; income sets priority |
| Apply | Combined FTC/FES-EO application, new students by Nov. 15, 2026 |
| Administrators | Step Up For Students, AAA Scholarship Foundation |
| Homeschool | Only through FTC-PEP (separate application) |
The Florida Tax Credit Scholarship works side by side with the Family Empowerment Scholarship (FES-EO), and for families the two are effectively one program. What makes FTC different is its funding: businesses give to a scholarship funding organization (SFO) and take a dollar-for-dollar credit against certain Florida taxes.
FTC vs FES-EO vs PEP
| FTC | FES-EO | FTC-PEP |
|---|
| Funding source | Corporate tax-credit donations | State education budget | Corporate tax-credit donations |
| Setting | Private school | Private school | Home-based / part-time |
| Application | Combined FTC/FES-EO | Combined FTC/FES-EO | Separate PEP application |
| 2026-27 deadline | Nov. 15, 2026 | Nov. 15, 2026 | Closed Apr. 30, 2026 |
| Award | County amount | County amount | County amount |
You don't pick FTC or FES-EO. One application covers both. Award amounts, priority rules and spending rules match, so our Family Empowerment Scholarship guide covers the county amounts, funding dates and invoice approvals in detail.
FTC scholarship income guidelines for 2026-27
Income no longer decides who is eligible, only who is served first:
| Household size | 100% FPL | Priority 1 (up to 185%) | Priority 2 (186%-400%) |
|---|
| 2 | $21,640 | $40,034 | $86,560 |
| 3 | $27,320 | $50,542 | $109,280 |
| 4 | $33,000 | $61,050 | $132,000 |
| 5 | $38,680 | $71,558 | $154,720 |
| 6 | $44,360 | $82,066 | $177,440 |
Renewing students come before everyone. Children in foster or out-of-home care are treated as priority 1. Families above 400% still qualify; they are served last if money runs short. Income documents are optional, but if you skip them you are placed in the last group.
How to apply for the Florida Tax Credit Scholarship
- Open an account in Step Up's EMA portal, or apply with AAA Scholarship Foundation.
- Choose the FTC/FES-EO application and add all of your children.
- Upload two proofs of Florida residency, proof of age for rising K-1 students, and income documents if you want priority.
- Submit before November 15, 2026 (new students) for 2026-27.
- Enroll at a participating private school and approve each quarterly tuition invoice within 30 days.
What FTC can pay for
The scholarship pays private school tuition and fees first. Any balance stays in the student's account for approved extras: curriculum and instructional materials, standardized testing, private-pay Florida Virtual School courses, postsecondary or apprenticeship tuition and contracted public school services. Families with older students might put leftovers toward test prep like Khan Academy SAT (free) or paid tutoring through Varsity Tutors, where approved. Save options to your wishlist and check Step Up's purchasing guide before you buy.
Homeschoolers and FTC
A traditional Florida home education program (with a district letter of intent) cannot use FTC. Families who want to direct learning at home can apply for the FTC-funded PEP scholarship, which replaces home education status with a student learning plan. See homeschooling in Florida to compare.
Scholarship funding organizations for FTC
Florida law calls its SGOs "scholarship funding organizations." Two run FTC: Step Up For Students and AAA Scholarship Foundation. Businesses that want to fund FTC scholarships, and individuals who want to understand the vehicle sales tax option, should read the Florida donor guide.
Federal tax credit: has Florida opted in?
Yes. Florida is on the IRS list of participating states as of September 14, 2026. Starting January 1, 2027, individuals can also claim a federal credit of up to $1,700 for gifts to listed SGOs serving Florida students, under Treasury's proposed rules. That gives Florida a second, individual-donor funding stream alongside FTC. Read the federal scholarship tax credit guide.