The Delaware Division of Small Business is now accepting applications for the Delaware Entertainment and Production Tax Credit, the state’s first film tax credit program. The $10 million program is designed to attract film, television and other entertainment productions to Delaware, bringing new investment and economic opportunities to the state by providing a tax credit for qualified production expenditures.

“Gov. Meyer has made clear that Delaware should compete for the investment and jobs that film and entertainment productions can bring to our state,” said DSB Director CJ Bell. “This new tax credit gives us a new tool to do that. By attracting productions to Delaware, we can create opportunities for local businesses, workers and communities while strengthening our position in the growing entertainment industry.” 

The Entertainment and Production Tax Credit is a 30% transferable tax credit available to eligible film, television, esports and video game industry productions that spend more than $100,000 in Delaware over a 12-month period.

Applications are available at de.gov/film. They will be accepted on a rolling basis until funds are expended. Each application will undergo an internal review and be evaluated based on the program’s eligibility requirements and other relevant criteria before funding decisions are made.  

“Delaware has an incredibly diverse collection of filming locations,” said DSB Business Manager Joe Zilcosky. “From large cities and charming small towns to farms, suburbs, big buildings and beaches, we offer an incredible range of locations all within roughly a 90-minute drive. Centrally located in the Mid-Atlantic and within easy reach of Washington, D.C., Philadelphia and New York City, Delaware remains a convenient but largely undiscovered resource for production companies across the country.”

Production companies incorporated or registered to do business in Delaware are eligible to apply. Qualifying projects include feature films, television series, commercials, music videos, video games and esports productions. Companies must show that their production is at least 70% funded and is within 120 days of principal photography to be considered for approval. The tax credit is retroactive to July 1, 2026, so if a company already filmed in Delaware in the last two months, they are eligible to apply.

The tax credit program is also designed to be accessible to smaller, independent filmmakers and Delaware-based production companies. The program lowers barriers for smaller productions by setting a $100,000 minimum spending threshold, requiring no minimum number of Delaware hires and waiving the third-party CPA requirement for qualifying small businesses with projects under $1.5 million.

“We are trying to build a stronger, more sustainable film and entertainment industry right here in Delaware,” said Zilcosky. “We have a wealth of talent in the form of performers, producers, developers and contractors/vendors. This program creates opportunities for Delawareans to work on projects closer to home, build their experience and grow their careers.”

For more information, contact Joe Zilcosky at Joe.Zilcosky@delaware.gov.

The Delaware Entertainment and Production Tax Credit was established July 1 through HB 364, sponsored by House Majority Leader Kerri Evelyn Harris, D-Dover; and additional sponsors Rep. Michael Smith, R-Pike Creek Valley; and Senate Majority Whip Elizabeth “Tizzy” Lockman, D-Wilmington, New Castle.