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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

Amber Dodson, Director

1100 S. St. Francis Drive, Suite 1213

Santa Fe, NM 87505



25-30% 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

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.