Film Production Tax Credit

New Mexico offers a film production tax credit for film production companies that have direct production and direct post-production expenditures that are subject to taxation by the State of New Mexico.


Certified Public Accountants:
If the amount of the requested tax credit is more than $5,000,000; an audit conducted by a CPA licensed to practice in New Mexico must include the audit results with the application.

Click Audit Agreed Upon Procedures 

Additional Information:

Click Rural Area Film Tax Credit Map: 2019 Senate Bill 2 Section 8 A. (1)

Click FYI-370 Information Regarding Film Production Tax Credits

Contact Information:
Contact information on eligibility and registering a project before production, please contact:

NM Film Office
Economic Development Department
Phone: 505-476-5600

For questions regarding the audit procedure for Film Production Tax Credit:

Film Credit Unit
Taxation & Revenue Department
Albuquerque Office (505) 795-1735

For questions regarding claiming the Film Production Tax Credit:
Revenue Processing Unit
Taxation & Revenue Department
Santa Fe Office Phone:  505-827-0792