Delaware's Historic Preservation Tax Credit Program assists in preserving and rehabilitating historic buildings throughout Delaware. Property owners 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.


Due in part to legislative changes, the Division of Historical and Cultural Affairs has proposed new regulations pertaining to the state historic preservation tax credit program. For a copy of the proposed regulations, as well as instructions on how to submit public comments, go to Amendments to the Regulations Governing the Historic Preservation Tax Credit Program. The deadline for submission of comments is Sept. 4, 2018.

As of the close of business July 31, 2018, the Division is not able to accept any new applications, or new part of an existing application, for the state’s tax credit program until after the administrative rules process is complete.

The proposed rules do not affect the Federal Historic Tax Credit Program.
If you own a commercial historic property and are interested in applying for federal tax credits, please see https://history.delaware.gov/preservation/FederalTaxIncentives.shtml for more information, or go directly to the National Park Service’s website: https://www.nps.gov/tps/tax-incentives.htm.