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.

Santa Fe Film Office Tax Credit Cheat Sheet

NM Tax Credit Basics

Learn more: Visit the New Mexico Film Office