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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

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.