Back to Grants
DE

Angel Investor Tax Credit (AITC)

Refundable tax credit equal to 25% of a qualified investment (up to $250,000 credit) for angel investors who invest in innovative Delaware-based small businesses, including tech companies.

About this program

Visit the program website for full details.

Eligibility

Available to qualified investors making investments in innovative, Delaware-based small businesses. The investee company must be a qualified Delaware small business.

Requirements

  • Investment must be in a qualified innovative Delaware-based small business
  • Investor must be a qualified angel investor
  • Credit is 25% of qualified investment, capped at $250,000 per investor