What is the Delaware film tax incentive rate?

Delaware offers 30% on qualified in-state spend through the Delaware Entertainment Production Tax Credit. It is a transferable credit. A credit you can sell to a company that owes tax in the state. You rarely get face value — expect a broker discount — so model the net, not the headline.

What is the minimum spend for the Delaware film incentive?

> $100,000 qualified expenditures in any 12 consecutive months (aggregable across projects) — § 2003F(b). Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.

Is the Delaware film incentive transferable or refundable?

Transferable — the credit can be sold, typically below face value, so model the net rather than the headline rate.

Transferable creditHuman verified· 2026-09-23Active

Delaware film tax incentive

Delaware Entertainment Production Tax Credit

Headline rate

30%

Minimum spend

> $100,000 qualified expenditures in any 12 consecutive months (aggregable across projects) — § 2003F(b)

What Delaware actually pays

A credit you can sell to a company that owes tax in the state. You rarely get face value — expect a broker discount — so model the net, not the headline.

New to the mechanics? Tax credit vs rebate vs grant, Selling a transferable credit and What counts as qualified spend.

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.

Feature Film
Scripted TV
Pilot
Miniseries
Commercial
Music Video
Streaming / SVOD
Reality / Unscripted
Video Game / Interactive

The rule to remember

LIVE as of 2026-09-15 — DSB is accepting applications, rolling until the $10M is exhausted. Retroactive to 2026-07-01.

Common questions

What is the Delaware film tax incentive rate?: Delaware offers 30% on qualified in-state spend through the Delaware Entertainment Production Tax Credit. It is a transferable credit. A credit you can sell to a company that owes tax in the state. You rarely get face value — expect a broker discount — so model the net, not the headline.
What is the minimum spend for the Delaware film incentive?: > $100,000 qualified expenditures in any 12 consecutive months (aggregable across projects) — § 2003F(b). Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.
Is the Delaware film incentive transferable or refundable?: Transferable — the credit can be sold, typically below face value, so model the net rather than the headline rate.

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.

QUICK CALCULATOR

What could Delaware be worth?

A first-pass estimate with the arithmetic shown, so you can check it rather than trust it. Switch states right here to test the same budget elsewhere, or line up to five states up side by side on the compare page.

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%.

SEE ALL JURISDICTIONS

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.