Delaware Entertainment Production Tax Credit

The Delaware Division of Small Business (DSB) is accepting applications for the Delaware Entertainment and Production Tax Credit, Delaware’s first film and entertainment tax credit program. The $10 million program is designed to attract film, television and other entertainment productions to Delaware, bringing new investment, economic activity and opportunities to the state’s businesses and workforce.

Program Overview

The Delaware Entertainment and Production Tax Credit provides a 30% transferable tax credit to eligible productions that spend more than $100,000 in Delaware over a 12-month period.

Eligible Productions

The program is available to Delaware production companies and companies registered to do business in Delaware. Qualifying projects include:

• Feature films
• Television series
• Commercials
• Music videos
• Video games
• Esports productions

Eligibility Requirements

To be considered for the tax credit, applicants must:

• Be incorporated or registered to do business in Delaware
• Spend more than $100,000 on qualified production expenditures in Delaware over a 12-month period
• Demonstrate that the production is at least 70% funded
• Be within 120 days of principal photography

The program is retroactive to July 1, 2026, meaning productions that have already filmed in Delaware since that date may be eligible to apply.

Supporting Independent and Delaware-Based Productions

The program is designed to be accessible to productions of varying sizes, including independent filmmakers and Delaware-based production companies.

To reduce barriers for smaller productions:

• The minimum Delaware spending threshold is $100,000
• There is no minimum number of Delaware hires required
• Qualifying small businesses with projects under $1.5 million are not required to provide a third-party CPA certification

Why Delaware?

Delaware offers a diverse range of filming locations, including cities, small towns, farms, suburban communities, commercial buildings and beaches—all within roughly a 90-minute drive. Located in the heart of the Mid-Atlantic, Delaware is also within easy reach of Philadelphia, Washington, D.C. and New York City, making the state a convenient location for production companies.

The program is intended to help build a stronger film and entertainment industry in Delaware while creating opportunities for local performers, producers, developers, contractors, vendors and other businesses.

Apply

Applications are accepted on a rolling basis until program funds are expended. Each application will be reviewed based on the program’s eligibility requirements and other relevant criteria before funding decisions are made.
Click here to apply