Scholarship-Funding Organizations – Tax Credits for Contributions
Florida offers a dollar-for-dollar credit against specific Florida taxes
to businesses and individuals making voluntary contributions to eligible
nonprofit scholarship-funding organizations. The purpose of these tax
credits is to:
-
Allow private, voluntary contributions to nonprofit scholarship-funding
organizations;
-
Expand education opportunities for children from families that have
limited financial resources;
-
Allow students subject to violence or bullying at school to apply for
transportation to another school or to attend an eligible private
school; and,
-
Enable children to achieve a greater level of excellence in their
education.
To learn more about these programs, visit:
-
Florida Tax Credit Scholarship Program for Commercial Rental Property
(webpage not available)
-
The commercial rental tax is eliminated effective October 1, 2025.
The Department may not accept new applications for Florida Tax
Credit Scholarship Program credits against the commercial rental tax
for fiscal year 2025-26.
Tax credits for contributions made prior to July 1, 2025, may be taken
against the state sales tax due on the rent or license fees paid to
your landlord through September 2025. For additional information about
the credits, send an email to
RevenueAccounting@floridarevenue.com.
Your application history may be accessed using the
Florida Tax Credit Scholarship Program for Commercial Rental
Property web app.
-
Florida Tax Credit Scholarship Program for Motor Vehicle Sales Tax
Credit
-
Allows the purchaser or owner of certain motor vehicles to designate
the lesser of $105 or the state sales tax due at the time of purchase
or registration to an eligible nonprofit scholarship-funding
organization participating in the program.
-
Florida Tax Credit Scholarship Program
-
Allows taxpayers to make private, voluntary contributions to eligible
nonprofit scholarship-funding organizations and receive a
dollar-for-dollar credit against the following Florida taxes:
- corporate income tax;
- excise tax on liquor, wine, and malt beverages;
- gas and oil production tax;
- insurance premium tax; and
- sales and use tax due under a direct pay permit.
