Film Incentives Overview

New Mexico offers a 25% to 30% Refundable Film & Television Production Tax Credit program based on production costs subject to NM state taxation for services in-state.

  • Television series, and pilots intended for series in NM, qualify for 30%.
  • Other projects utilizing soundstages and standing sets may also be eligible for 30% on resident labor.
  • Credit is also available on a limited number of nonresident BTL positions (15% in 2016), and on nonresident on-camera talent (25% in 2016).

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