New Mexico

Eligible Production Types

  • Feature Films
  • Scripted Television
  • Reality Television
  • Documentaries
  • Animation
  • Video Games
  • Webisodes
  • Talk Shows
  • Game Shows
  • Live Events
  • Commercials

Location Production Needs

  • Rural
  • Suburban
  • Snow
  • Tropical
  • Beaches/Ocean
  • Mountains
  • Lakes/Rivers
  • Deserts
  • Forests
  • City


SB 2

New Mexico State Film Office

Amber Dodson, Director

1100 S. St. Francis Drive, Suite 1213

Santa Fe, NM 87505



25-35% Refundable Tax Credit

Project Criteria



15% (limitations apply)




Qualified Spend

25% of qualified expenditures. Qualified expenditures include direct production costs incurred and subject to taxation in New Mexico.

  • An additional 5% credit is available for standalone pilots intended for series television in New Mexico and series television productions intended for commercial distribution with an order for at least six episodes in a single season. 
  • An additional 5% credit is available if certain criteria are met regarding the use of qualified production facilities.
  • An additional 5% shall be applied for payments for direct production expenditures and postproduction expenditures. For work, services or items provided on location for production of a film or commercial audiovisual product that is in New Mexico but at least sixty miles outside of the exterior boundaries of certain counties.
Program Guidelines




Additional Considerations
  • Individual: Not Required (resident)
  • Loan-out: Requirements vary, please contact for more information 

New Mexico Tax and Revenue has released FYI-370, a document that gives pertinent, detailed information on the new film and television tax credit legislation that went into effect July 1, 2019.