Division of Small Business

Delaware Film Tax Credit

As of July 1st, 2026, the Delaware Film Tax Credit was created.

Tax Credit Rate: Eligible productions can receive a 30% tax credit on qualified in-state expenditures.
Minimum Spend: Companies must invest more than $100,000 in eligible activities over a 12-month period to qualify.
Eligible Projects: Feature films, TV series, commercials, music videos, video games, and esports productions are eligible.

Full requirements will be updated and made available soon.
Please reach out to Joe.Zilcosky@Delaware.gov with any questions or if you are interested in applying for the credit.

Dover Office:
99 Kings Highway,
Dover, DE 19901
(302) 739-4271

Wilmington Office:
820 N. French Street,
Wilmington, DE 19801
(302) 577-8477

business@delaware.gov

The Delaware Division of Small Business, part of the Delaware Department of State, is a service-focused agency committed to supporting businesses starting and growing in Delaware. Small businesses can reach out to the Division for assistance in connecting to the resources and advice to succeed. The Division is a champion for Delaware small businesses and is here to help take companies to the next level.

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Delaware Film Tax Credit

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