New Mexico 25 % Film Production Tax Rebate

New Mexico offers the most straightforward, uncomplicated tax rebate program in the country with full assistance by the State Film Office & Taxation & Revenue throughout the entire process:


  • No minimum budget requirement
  • No minimum spend requirement
  • No minimum shoot day requirement
  • No minimum resident hire requirement
  • No pre-qualifying
  • No cap
  • No brokers needed
  • A four-person dedicated “Film Unit” at Tax & Rev
  • No audit fees
  • No lengthy wait: rebate in approximately 3 – 4 months
  • No kidding !


Receive a 25% Tax Rebate on all direct production and post production expenditures, including New Mexico crew, that are subject to taxation by the State of New Mexico. Eligible productions include feature films, independent films, television, regional and national commercials, documentaries, animation, video games, webisodes, and post-production (including “stand-alone” post production). Non-resident actors and stunt performers will also qualify under a separate tax structure.

Contact: New Mexico Film Office 1 800 545 9871 or 505 476 5600