What Delaware actually pays
No statewide film incentive. City or county programs may still apply.
What qualifies
No statewide film production incentive has ever been enacted. Gov. Matt Meyer's FY2027 budget proposes a $10M film tax credit; HB 237 (Delaware Entertainment Investment Tax Credit) would create a 30% transferable/sellable credit on qualified spend over $500K/yr with a 10-year carryforward. Neither is enacted. Delaware Motion Picture Commission (filmdelaware.com) offers location/permit support only.
The rule to remember
OBSOLETE as 'no incentive': DEPTC (HB 364) signed 7/1/2026 — 30% transferable, $10M/yr, >$100K min. Create a proper DE program record.
Common questions
- Does Delaware have a film tax incentive?
- Delaware has no statewide film incentive as of our last review on 2026-08-31. City or county programs may still apply, and neighbouring states often do offer programs worth structuring around.
Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.
Compare with
Programs in a similar rate band. The mechanism matters as much as the percentage — a transferable credit at 30% is not the same money as a cash grant at 30%.
Maine
5%up to 12%RebateIdaho
20%Cash grantColorado
20%up to 22%Cash grantArizona
15%up to 22.5%Transferable credit
STAY CURRENT
Tracking changes to this program?
We re-verify Delaware against the film office and the statute, and write when something moves that would change a budget. One email, no cadence you didn't ask for.