Delaware: tax incentives, credits and advisors
Delaware's state incentives include a fully transferable historic preservation credit and a refundable research and development credit.
Facts checked 2026-10-26 against the official sources linked below.
Below are the major Delaware incentives we could verify against an official source, grouped by type. This is not an exhaustive list of every state program. Credits flagged Transferable can be sold or assigned to another taxpayer under state rules; see transferable state tax credits. Each row shows the date we last checked it.
Delaware historic and building rehabilitation incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Historic preservation tax credit | Credit | Owners of National Register or locally designated historic buildings | Not stated in the SHPO FAQ | Transferable: Yes; fully transferable to taxpayers with Delaware income or bank franchise tax (nonprofits must transfer) | Not stated | Active | Delaware SHPO, State Tax Credit Program FAQ (2025) Last verified 2026-10-26 |
Delaware research and development incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Research and development tax credit | Credit (refundable) | Taxpayers with Delaware qualified research expenses | 10% of Delaware QREs above base, or 50% of Delaware share of the federal ASC; small businesses 20% / 100% | Not stated | Yes; unused credit paid as a refund | Active | 30 Del. C. 2070 Last verified 2026-10-26 |
Delaware housing incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Neighborhood assistance tax credit | Credit | Businesses investing in approved neighborhood assistance programs | Statewide cap of $1,000,000 a fiscal year | Not stated | Not stated | Active | 30 Del. C. ch. 20, subch. I Last verified 2026-10-26 |
Advisors located in Delaware
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Common questions
Can Delaware historic tax credits be sold?
Yes. They are fully transferable to taxpayers with Delaware income or bank franchise tax, and nonprofits must transfer theirs.
Is the Delaware R&D credit refundable?
Yes. Unused approved credit is paid as a refund. Small businesses get double the standard rate.
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