Delaware Film and Production Insurance

DELAWARE Tax Credits

As-Of: June 2026 | Tax Credit: NO STATE PROGRAM

Delaware has no active statewide film tax incentive program as of June 2026. The state discontinued its previous program and has not reinstated statewide incentives. This represents a significant limitation for productions considering Delaware locations. While Delaware offers certain practical advantages—proximity to Philadelphia and Baltimore, no sales tax on many goods and services, moderate production costs—the absence of state incentives means budgeting full costs without financial offset. Some local or regional economic development organizations may offer site-specific incentives, but these are not guaranteed and should be verified independently before committing. Delaware’s lack of program reflects state budget priorities and historically lower production volume. Producers must factor no state incentive into budgets, then evaluate whether creative location requirements justify the decision. For most production types, neighboring states with active incentive programs offer better value propositions.

Reference Dates: All information current as of June 2026. Film tax incentive programs change regularly. Verify current program details and funding availability with each state film office before finalizing location decisions. Please do your own research.