The Delaware Division of Small Business is accepting applications for the state’s first film tax credit program.
The Delaware Entertainment and Production Tax Credit aims to attract film, television and other entertainment productions to the First State.
The goal of the $10 million program is to bring new investment and economic opportunities to the state by providing a tax credit for qualified projects. Many states have similar programs.
"If you spend at minimum of a $100,000 in a 12 month consecutive period then we are able to issue you a tax credit of 30%. So it can be a real game changer for just your cash flow, your bottom line, but it is meant to do what other neighboring states you've seen, for example, you see the Georgia Peach on a lot of films, right? Like, that's a part of Georgia's tax credit," said CJ Bell, Delaware Division of Small Business director.
Companies must also show their productions are at least 70% funded and within 120 days of principal photography to be considered for approval.
Bell explains some of the eligible entertainment productions that can apply.
"The good thing is, it's not just film, right? So we have film, we have television, music videos, even esports and video game production,” said Bell. “So, it's something that we're looking at although film is the biggest driver, there's a lot of other emerging industries that we want to make sure we take advantage of in Delaware."
Production companies that are incorporated or registered to do business in Delaware can apply.
If a company filmed in the First State in the past two months it would be eligible to apply for a tax credit since the program is retroactive to July 1, 2026.
Applications are available at de.gov/film.
