New Mexico’s 25% Base Tax Credit & Qualifying Uplifts
Applies to films (features, independents, short, student), television projects (pilots, series, MOWs, reality), commercials (regional, national + Internet), documentaries, animation, video games, webisodes, music videos, infomercials, mobile apps, post production and even stand-alone post production.
- No minimum budget or spend requirement on feature production
- Easy pre-filing
- No application fees
- No sunset clause
- Tax credit assignability
- Dedicated "Film Unit" at Taxation & Revenue Department
- Film Crew Advancement Program (FCAP) Up to 50% wage reimbursement for on-the-job training of New Mexico residents.