New Mexico Film Office

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418 Montezuma Ave.
Santa Fe, New Mexico 87501
United States

Tel: 505-476-5600
Tel: 800-545-9871
Fax: 505-476-5601

Support Provided

25% Tax Rebate on all direct production expenditures, including New Mexico labor, that are subject to taxation by the State of New Mexico. This is a refund, not a credit, on the full amount of the expenditure, not just the tax portion. There is no minimum spend required, no cap, and no sunset clause. Rebate applies to features, television, regional and national commercials, documentaries, video games and post-production. Out-of-state actors will also qualify, though under a separate tax structure. Film Investment Loan program New Mexico offers a 0% loan, with backend participation in lieu of interest, for up to $15 million per project (which can represent 100% of the budget) for qualifying features or television projects animation included. Terms are negotiated and budget must be at least $2 million. You may apply for the loan and the 25% Tax Rebate.

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