Georgia Education Funding Programs: Promise Scholarship, Special Needs Scholarship and Tax-Credit Scholarships

Quick answer: Georgia families have three main options. The Georgia Promise Scholarship is an education savings account worth up to $6,500 per student for 2026-27, open to public school students (or rising kindergartners) zoned to a school on the state’s lowest-performing 25% list. The Georgia Special Needs Scholarship helps students who received special education services through an IEP in a Georgia public school the prior year move to another school. Tax-credit scholarships come from student scholarship organizations funded by donors who receive a Georgia tax credit. The next Promise student application window is November 1 to 30, 2026.

Georgia has offered school choice scholarships for years, and the Georgia Promise Scholarship added a newer education savings account in 2025. Each program has its own rules, administrator and timeline, and some cannot be combined. Knowing which one fits your child saves time and avoids a rejected application.

This guide covers who qualifies for each program, how much it provides, when to apply and how homeschooling fits. It is part of our guide to state education funding programs for parents, which compares programs across the country.

Last verified October 2026 against mygeorgiapromise.org (Georgia Education Savings Authority), the Georgia Department of Education and the Georgia Department of Revenue. Program rules, amounts and dates can change by law or rule, so confirm details with each administrator before making decisions. This article is general information, not legal, tax or financial advice.

Georgia Promise Scholarship: The State's ESA

According to the official Georgia Promise Scholarship site, the program was signed into law in 2024 through Senate Bill 233. It lets eligible families use public funds for nonpublic education, including private school and home study, from kindergarten through 12th grade. The Georgia Education Savings Authority (GESA) runs it.

Who is eligible

A student can apply if they meet all of these conditions, as listed by GESA:

• They are currently enrolled in a Georgia public school and have been for two consecutive semesters, or they are a rising kindergarten student.
• They live in a public school attendance zone on the Governor’s Office of Student Achievement list of the lower-performing 25% of public schools, based on cumulative school ratings.
• A parent has lived in Georgia for at least one year, with an exception for active-duty military families who transferred to Georgia within the past year.

GESA publishes the list of eligible attendance zones on its site, along with a pre-screen tool for parents.

How much it provides

For 2026-27, the scholarship provides up to $6,500 per eligible student, paid in four quarterly installments. GESA may withhold up to 5% for administrative purposes. Up to half of a year’s award can carry forward to the next year, so a $6,500 award can roll over at most $3,250.

Income and priority

GESA states that, unless applicants outnumber available funding, family income does not factor into prioritization for fall semester enrollment. For the spring semester, only applicants with household income at or below 400% of the federal poverty level are considered.

Students from families at or below 400% of the poverty level receive priority, and students who already received a scholarship get priority over new applicants in later years. For reference, the Georgia Department of Revenue lists the 2026 federal poverty guideline for a family of four as $33,000, so 400% would be $132,000. Confirm which year’s guideline GESA applies to your application.

What Promise Scholarship Funds Can Pay For

GESA lists these qualified education expenses:

1. Tuition, fees, required textbooks, curriculum and supplemental materials approved by GESA.
2. Tutoring services provided by an educator certified by the Georgia Professional Standards Commission.
3. Services from a physician or licensed therapist, including occupational, behavioral, physical and speech-language therapies.
4. Transportation to and from a service provider, up to $500 per year.
5. Other expenses GESA authorizes.

GESA publishes an Eligible Expense List and an approved list of service providers and vendors. Payments go to approved providers and vendors from the student’s account through an online platform. For a broader look at allowed spending across states, see our guide to what education savings account funds can pay for.

Rules that keep a student in the program

Students must complete annual testing to remain in the program. GESA’s regulations call for either an approved nationally norm-referenced test or the state-wide assessment for the student’s grade. Families may also be asked to complete a short re-verification each year, though they do not need to reapply.

Students remain eligible until they return to public school or reach age 20, and special education students may stay until 21. A student who moves to another district within Georgia stays in the program.

Promise Scholarship Application Windows and Timing

GESA’s 2026 application periods for students were March 1-31, May 1-31, August 1-31 and November 1-30. Each window applies to the following semester, so the November 2026 window is for the spring semester, when the 400% income limit applies.

Opting in and withdrawing

Families who are approved “opt in,” confirming that they will use the scholarship and withdraw their child from public school. GESA explains that the student must stay enrolled in public school through the end of the current semester, then withdraw before the semester in which funds begin. A March applicant, for example, stays enrolled through the end of the spring term.

A student cannot keep attending public school and use Promise funds for tutoring. They must disenroll.

Preparing before a window opens

Windows last only a month, so it helps to prepare early. GESA’s site offers a pre-screen tool, an application training video, a Required Documentation list and a family handbook in English and Spanish. Reviewing them in advance can prevent missing paperwork.

Families can also confirm their attendance zone on the eligible list, check whether their chosen private school appears on the participating schools list, and look at the approved vendor list if they plan to homeschool. Applicants for a spring semester should gather income documents, since the 400% limit applies then.

Programs that cannot be combined

According to GESA, a student who receives the Georgia Special Needs Scholarship is not eligible for the Promise Scholarship. A student who receives a scholarship or other benefit from a student scholarship organization is also ineligible. Compare options before accepting an award.

Georgia Special Needs Scholarship

The Georgia Special Needs Scholarship (GSNS), created in 2007 and overseen by the Georgia Department of Education, gives parents of students with disabilities the right to request a transfer to another public school, another public school system, one of the state schools for the blind or deaf, or a private school authorized to participate.

Who qualifies

Under Georgia law (O.C.G.A. 20-2-2114) and state board rules, a student generally must:

• Have a parent who lives in Georgia and has been a resident for at least one year.
• Have attended a Georgia public school for the prior school year, which means being reported in both the October and March student counts.
• Have received special education services through an IEP at some point during that prior year.

The law includes exceptions to the prior-year attendance rule for certain groups, such as some military families and students in foster care or guardianship. A student already using GSNS at a private school can also request a public school transfer.

How it works in practice

A school district can deny a transfer within the district for lack of capacity or because no program aligned with the student’s IEP is available. Districts receiving an out-of-district transfer can approve or deny it and may charge the family. Transportation for public school transfers is the parent’s responsibility.

For private school use, the scholarship amount is set by the state based on the student’s education funding and cannot exceed the school’s tuition and fees. Contact the private school and GaDOE for current figures and deadlines, since many districts set spring deadlines for transfer requests.

Tax-Credit Scholarships Through Student Scholarship Organizations

Georgia also has a tax-credit scholarship program. Individuals and businesses donate to approved student scholarship organizations (SSOs) and receive a state tax credit through the Qualified Education Expense (QEE) credit. SSOs then award scholarships for private school tuition.

Funding limits

The Georgia Department of Revenue reports that the 2026 QEE credit cap is $120 million and that the full amount was preapproved as of January 3, 2026. The department’s 2026 legislative summary notes that House Bill 328 raises the cap to $150 million per year for taxable years beginning on or after January 1, 2027.

Changes to student eligibility

According to the same summary, HB 328 also revises who counts as an eligible student. It waives certain prior public school enrollment and attendance requirements for students of active-duty military parents stationed in Georgia, students with an IEP or Section 504 Plan, and students diagnosed with dyslexia, autism spectrum disorder, speech-language delay and disorder, hearing loss or another intellectual or developmental disability.

How families apply

Families apply directly to an SSO, and each SSO sets its own application process, deadlines and award amounts within state law. Many families apply through the SSO their chosen private school works with. Our comparison of ESAs, vouchers and tax-credit scholarships explains how this model differs from an ESA.

Homeschooling and Georgia Funding

Homeschooling families have one main state funding route in Georgia: the Promise Scholarship, which lists home study as an eligible nonpublic option. The student still has to meet the eligibility rules, including prior public school enrollment (or rising kindergarten status) and an eligible attendance zone.

Georgia home study requirements

Georgia home study programs follow O.C.G.A. 20-2-690. Parents file a Declaration of Intent with the Georgia Department of Education within 30 days of starting a home study program and then each year by September 1, using the online form on GaDOE’s site. Our explainer on what a homeschool notice of intent is covers how these filings work across states.

Before applying, families should confirm how home study expenses are approved, which vendors participate and how testing will be arranged. For a national view, see can homeschoolers use state education funds.

How to Choose Among Georgia's Programs

These questions can help narrow the options:

• Is your child currently in public school? Promise and GSNS both generally require prior public school enrollment, with some exceptions.
• Does your child have an IEP? GSNS may be the better fit, but it cannot be combined with Promise.
• Do you plan to homeschool? Promise is the main state program that covers home study expenses.
• Is your zoned school on the eligible list? Check GESA’s attendance zone list before planning around Promise.
• Which private school are you considering? Ask whether it participates in Promise or GSNS and which SSOs it works with.

Keeping records

Save award letters, receipts, testing results and correspondence. Clear records make re-verification, appeals and future applications easier. Our guide on how to apply for an education savings account walks through general application steps.

FAQ

Frequently Asked Questions

How much is the Georgia Promise Scholarship for 2026-27?

Up to $6,500 per eligible student, paid in four quarterly installments, according to the Georgia Education Savings Authority.

When can I apply for the Georgia Promise Scholarship?

GESA’s remaining 2026 student window is November 1 to 30, 2026, for the spring semester. Check mygeorgiapromise.org for 2027 dates.

Can homeschoolers use the Georgia Promise Scholarship?

Yes, if the student meets eligibility rules. GESA lists home study as an eligible nonpublic option.

Can my child use both GSNS and the Promise Scholarship?

No. GESA states that a student receiving the Georgia Special Needs Scholarship is not eligible for the Promise Scholarship.

Who runs Georgia's tax-credit scholarships?

Approved student scholarship organizations award the scholarships, and the Georgia Department of Revenue administers the related tax credit.

Is Georgia Promise money taxable?

This article does not give tax advice. Ask a tax professional or check official guidance. N: Last verified October 2026. This article summarizes information published by the Georgia Education Savings Authority, the Georgia Department of Education and the Georgia Department of Revenue. It is not legal, tax or financial advice. Confirm current rules, amounts and deadlines with each administrator.