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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

Todd Christensen, Director

1100 S. St. Francis Drive, Suite 1213

Santa Fe, NM 87505



25-30% Refundable Tax Credit

Project Criteria

30% (TV); 25% (film)

30% (TV); 25% (film)

15% (limitations apply)




Qualified Spend

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

5% for

  • Rural uplift: work, services, or items provided on location for a production of a film or commercial audiovisual product that is located in New Mexico but at least 60 miles outside of the exterior boundaries of Santa Fe and Bernalillo counties;
  • Stand Alone Pilot uplift: intended for series television in New Mexico or on series television productions intended for commercial distribution with an order for at least six episodes in a single season, provided that the New Mexico budge for each of those six episodes is $50K or more.
Program Guidelines





Additional Considerations


Once fully financed, a production company should complete registration using online forms.

Submit applications at least two weeks before start of principal photography.

New Mexico does not require submission of a distribution plan or charge an application fee.

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.

Listen to New Mexico Tax and Revenue Department representatives discuss the NM incentive updates here.