New Mexico offers a complete ecosystem which includes sound stages, production support businesses, an experienced crew base, diverse locations, close proximity to L.A., and a competitive incentive.

New Mexico Offers a 25-35% Refundable Tax Credit


Feature films, independent films, television (MOW, pilots, series, reality), certain commercials and electronic press kits (EPK’s), documentaries, student films, short films, animation, video games, webisodes, music videos, infomercials, content-based mobile apps, virtual reality (VR)R, multi-media, new media, visual effects (VFX), and standalone post-production.


Base refundable tax credit                                         25%
Maximum refundable tax credit allowed                35%
Additional uplifts (see below)                                    5%

5% credit options  (options 1 and 2 are NOT stackable)

1. Standalone Pilots Intended For Series Television & Series Television
    • Standalone pilots intended for series television production in New Mexico
    • Series television production must be:
      • Intended for commercial distribution
      • Have an order for at least six episodes in a single season
      • NM budget of at least $50K per episode
2. Qualified Production Facilities (QPF)      QPF LIST

An additional 5% credit is available if certain criteria are met regarding the use of qualified production facilities (soundstage / western set).     

3. Five percent (5%) Uplift Zone                  5% Uplift Zone map

An additional 5% shall be applied for payments for direct production expenditures and postproduction expenditures in New Mexico areas that are at least sixty miles outside of the exterior boundaries of Bernalillo and Santa Fe Counties.                                               


1. Non-Resident Below-the-Line Crew Program (NRCE)

Allows for a 15% credit for the payment of wages for BTL crew who are not New Mexico residents.  When participating in this credit the production must fulfill a 2.5% giveback.  The giveback amount is calculated by taking 2.5% of the total nonresident below-the-line crew direct production expenditures (“direct production expenditures for the payment of wages, fringe benefits and per diem for nonresident industry crew made by the film production company to nonresident industry crew”).

  • A request for more than 15%, up to 20%, will be considered if there are 5 or more major productions ($1M+) in New Mexico at the same time in various stages of production (prep, shooting or in wrap) as determined by the NMFO. 

2. Film Crew Advancement Program (FCAP)

This on-the-job training program focuses on NM residents working in primarily technical industry positions.  This program serves as an incentive for participating companies to provide job opportunities to New Mexico residents who are ready to move up within their department or are adding a new skill set.  All FCAP participants must have a mentor.  The FCAP program provides a 50% reimbursement of the qualifying participants’ wages for up to 1040 hours physically worked by the crew member. Two FCAP positions are allowed per department, with the exception of the participation in Operation Soundstage (see below). 

  • Operation Soundstage (OSS)

    This is a New Mexico veteran program under the Film Crew Advancement Program (FCAP). This program helps to attract veterans with transferrable skills to the film industry and fast-tracks them into IATSE Local 480, the local below-the-line crew union in New Mexico. If a production is participating in OSS, a total of three FCAP positions per department are allowed, 2 FCAP participants, and one OSS/FCAP participant…

Detailed information and links to the forms can be found at here.

Please send inquires related to the refundable tax credit to:

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