Arizona School Tax Credits in 2026: The Public and Private Credits, Explained

Arizona will let you redirect up to $3,531 of a married couple's 2026 state tax to schools, dollar for dollar, across three separate credits, and you do not need a child in school to claim them. Between the public school credit and the two private school tuition credits, these are some of the most generous, and most underused, tax credits Arizona offers. Here is how each one works and how they stack.

The three school credits at a glance

The public school credit (Form 322)

This is the simplest one, and the most widely available: any Arizona taxpayer can give up to $200 (single) or $400 (married) directly to an Arizona public school for eligible activities, extracurricular programs, character education, standardized testing fees, and similar qualified uses, and claim a dollar-for-dollar credit. You do not need a child at the school; many people direct it to a school in their neighborhood or one they attended. Give the school the money, get a receipt, and claim it on Form 322.

The two private school credits (Forms 323 and 348)

The private school credits work through certified School Tuition Organizations (STOs), which collect contributions and award scholarships to private school students. There are two, and they must be claimed in order:

• The original credit (Form 323), up to $787 single / $1,570 married, is claimed first.
• The switcher credit (Form 348), up to $784 single / $1,561 married, becomes available only after you have contributed the maximum to the original credit. Claim them together and you can direct up to $3,131 (married) to STOs in a single year.

As with the charitable credits, verify the STO is certified on the Arizona Department of Revenue list before giving, and keep your receipt with the organization's details.

How the school credits fit the bigger picture

The school credits are one piece of Arizona's full dollar-for-dollar credit stack. Add the charitable (QCO) and foster care (QFCO) credits and a married couple can redirect roughly $5,800 of 2026 state tax to causes they choose, limited only by having at least that much Arizona liability (the credits are nonrefundable, with a five-year carryforward). And you have until April 15 of the following year to make many of these gifts and still claim them for the prior year. My full Arizona charitable tax credit guide and the foster care credit guide cover the rest of the stack, and the 2026 federal changes guide explains why these state credits are more valuable than ever.

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