Delaware Historic Preservation Tax Credit Program
Overview
Delaware’s Historic Preservation Tax Credit Program assists in preserving and rehabilitating historic buildings throughout Delaware. Applicants may be eligible for tax credits for rehabilitation work on properties that are listed in the National Register of Historic Places, or are certified as contributing to a listed historic district. The rehabilitation work must meet the Secretary of the Interior’s Standards for Rehabilitation developed by the National Park Service.
For owners of income producing historic properties, there are also federal rehabilitation tax credits. The federal program is managed by the National Park Service, but applications are first submitted to the State Historic Preservation Office (located within the Division of Historical and Cultural Affairs) for review. More information on the federal program.
PUBLIC NOTICE: Due to legislative and operational changes, the Division of Historical and Cultural Affairs is proposing changes to the regulations pertaining to the Delaware Historic Preservation Tax Credit Program. A copy of the proposed regulations, as well as instructions on how to submit public comments, are available through the Delaware Register of Regulations, posted here: https://regulations.delaware.gov/register/september2025/proposed/29%20DE%20Reg%20202%2009-01-25.
The deadline for submission of comments is September 30, 2025. The proposed changes do not affect the Federal Historic Tax Credit Program.
NOTICE: July 2025 The Delaware Historic Preservation Tax Credit application process has moved to a new online system! Applicants will submit applications, pay review fees, check the status of the state’s review, submit tax claim forms, and request assistance through the portal. Access the new system here: https://hptc.delaware.gov/.
A MyDelaware account is needed to access the application forms in the new Historic Preservation Tax Credit online system. For help with this step, go to this website: https://mydelawarehelp.dti.delaware.gov/help/Sign-Up-Help-MyDel-2025.pdf.
Specific instructions for each step in the application process are provided within the new online system. The following documents are provided to help guide applicants through the program:
Delaware Historic Preservation Tax Credit Program Frequently Asked Questions
Guidance on Carrying Out Qualified Rehabilitation.
The review fee is submitted through the online portal. Please note that the application will not be reviewed until the fee is received. All fees are non-refundable.
Current regulations pertaining to the Delaware Historic Preservation Tax Credit Program, as amended Dec. 2019, can be found in the Delaware Register of Regulations, available online here. Changes to these regulations are proposed (see September 2025 Public Notice).
Contact Information
Tax Credit Program Coordinator
Division of Historical and Cultural Affairs
29 N. State St., Dover, DE 19901
HCA_HistoricTaxCredit@delaware.gov
(302) 736-7400