Starting a Business in New Mexico

LLC filing: $50 | Corp filing: $100 | Business-friendly score: 6.5/10

Business Environment at a Glance

6.5/10

Business-Friendly Score

1.7% - 5.9%

Income Tax

4.875%

State Sales Tax

$12.00

Minimum Wage

Business Filing Fees in New Mexico

ItemCostDetails
LLC Filing Fee $50 One-time, filed with Secretary of State
LLC Annual Fee $0 No annual fee required
Corporation Filing Fee $100 One-time, Articles of Incorporation
Corporation Annual Fee $25 Annual report/franchise tax

Tax Rates

State Income Tax1.7% - 5.9%
Corporate Tax Rate4.8% - 5.9%
State Sales Tax4.875%
Max Local Sales Tax4.313%
Minimum Wage$12.00/hr
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New Mexico Special Requirements

  • No annual report required for LLCs in New Mexico
  • Gross Receipts Tax (GRT) registration required - similar to sales tax
  • Workers compensation required for 3+ employees
  • Combined Reporting System (CRS) registration for state taxes

Start Your Business in New Mexico

Form your LLC in New Mexico for $50 online.

Register with LegalZoom
Start Your LLC — $0 + State Fee