State Brief · DE

Delaware Film Tax Incentives

Headline rate, caps, minimum spend, payroll fringe, and the official film office for Delaware. Reference data for producers, line producers, and financiers structuring a Delaware shoot.

Program Type
No Active Program
No active program
Labor & Fringe
Payroll Burden
24–27%
Workers' Comp
3.5%
Sales Tax
No sales tax
No official link on file

Illustrative reference. Verify before deal.

Production Brief

Delaware has no film production incentive program. The state's legislative appetite for new discretionary spending programs has historically been limited, and no active proposals are currently advancing. Delaware's tax-friendly corporate jurisdiction and proximity to the Philadelphia and Baltimore production corridors may still offer logistical advantages for certain projects.

Delaware film incentive, at a glance.

The questions producers ask first when sizing a Delaware shoot, answered against the state's current program structure and fringe environment.

Is the Delaware film tax credit refundable or transferable?
Delaware does not currently offer a statewide film production incentive. Producers shooting on location should plan to absorb the full cost of qualified spend without a state-level rebate or credit.
What is the payroll burden for film production in Delaware?
Typical payroll burden in Delaware runs 24–27% on top of gross wages, covering payroll taxes, statutory insurance, and applicable union pension/health/welfare contributions. Workers' compensation rates for production work generally fall around 3.5%, and production purchases are subject to No sales tax.
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Headline rate is the start, not the end. Compare Delaware side-by-side with every other U.S. jurisdiction on caps, minimum spend, refundability, and fringe before locking the location.

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