Film Incentive Programs

Information on tax deduction, film production tax credits and New Mexico labor laws.

Gross Receipts Tax Deduction

Take up to a 6 percent deduction at the point of sale on many production costs.

View more information about tax deductions.

Film Production Tax Credit

Receive up to a 25 percent tax rebate with a fully refundable tax credit on all eligible direct production costs against the filmmaker's New Mexico income tax. To qualify, production companies must register with the New Mexico Film Office.

View more information about film production tax credits.

New Mexico Labor Laws

New Mexico law respects a valid written agreement that requires membership in a labor organization as a condition of employment.

For more information regarding New Mexico labor laws and child labor guidelines, contact the New Mexico Department of Labor Law Administrator.

N.M. Labor Department Contact

New Mexico Department of Labor
501 Mountain NE
Albuquerque, NM 87102
(505) 841-8983