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
Email: nm.film@nmfilm.com
For questions regarding the audit procedure for Film Production Tax Credit:
Film Credit Unit
Taxation & Revenue Department
Albuquerque Office (505) 795-1735
Email: TRD-FilmCredit@state.nm.us
For questions regarding claiming the Film Production Tax Credit:
Revenue Processing Unit
Taxation & Revenue Department
Santa Fe Office Phone: 505-827-0792
businesscredit.mgr@tax.nm.gov