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New Mexico




Incentive:
• 25% - 30% Refundable Film Production Tax Credit




Credit:
• 30% Credit for Qualifying TV on Resident Labor for Certain Features
• 25% Credit for all Other Qualifying Projects
• 5% (on top of the 25%) for some Features, Standalone TV Pilots and Television Series

Requirements:
• Project Cap: None
• Minimum Spend: None

Program:
• Annual Funding Cap: $50,000,000
• Loan-out Registration: Yes
• CPA Audit: Yes
• Screen Credit: Yes
• Sunset Date: None
• Application and tax agreement must be submitted prior to principal photography beginning.

Website:
Legislation:




New Mexico Film Office
1100 South Saint Francis Drive, 1st Floor, Suite 1213
Santa Fe, New Mexico 87505
(505) 476-5600
info@nmfilm.com

Leslie Fleming-Mitchell
Production and Incentive Controller
(505) 476-5605
Leslie.Fleming-Mitchell@nmfilm.com

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    •    Last Updated Thursday, March 28th, 2024 at 08:32 am