# Delaware Launches $10M Film Tax Credit Program

The Delaware Division of Small Business (DSB) has initiated the state's first $10 million Entertainment and Production Tax Credit program, effective September 16, 2026. This program offers a 30% transferable tax credit to film, television, esports, and video game productions that spend over $100,000 within Delaware, aiming to stimulate local economic growth and support Delaware-based businesses and talent. Applications are accepted on a rolling basis until the allocated funds are fully utilized, providing opportunities for both large-scale and independent productions to benefit.

- **Key details:** The tax credit is transferable and applies to qualified productions with a minimum spend threshold of $100,000 in Delaware.
- **Why this matters:** Procurement professionals and contractors in the entertainment and production sectors should consider Delaware as a competitive location for projects due to this financial incentive.
- **Actionable implications:** Companies involved in film, television, esports, and video game production can leverage this program to reduce costs and expand operations in Delaware.
- **Engagement:** Interested parties can contact the Delaware Division of Small Business for application guidance and program details via Joe.Zilcosky@delaware.gov.

**Jurisdictions:** sled
**Industries:** Professional Services
**Topics:** Grants & Funding
**Published:** September 16, 2026

### Government Entities
- Delaware Division of Small Business (DSB)
- Delaware Department of State
- Delaware General Assembly

### Sources
- [DSB Accepting Applications for State’s First $10M Film Tax Credit Program - State of Delaware News](https://news.delaware.gov/2026/09/16/dsb-accepting-applications-for-states-first-10m-film-tax-credit-program/) - DE