New Mexico LLC Filing Requirements — 2026

Step-by-step guide to LLC formation including New Mexico-specific filing fees, annual reports, and tax obligations.

Quick New Mexico Tax Estimate

Based on New Mexico's tax rates for 2026. Enter your details for a personalized calculation.

State Tax on $80K Profit
$1,576.66
SE Tax
$11,303.64
Effective Rate
22.1%
Marginal Rate
12%
Full New Mexico Tax Calculator →

New Mexico Tax Information

State Income TaxYes
Top Marginal Rate6%
Sales Tax0%
LLC Filing Fee$0
Annual Report Fee$None
Standard DeductionN/A

Self-employed pay both federal and New Mexico state tax.

New Mexico Income Tax Brackets (2026)

Tax RateFromTo
1.5%$0$5,500
3.2%$5,500$16,500
4.3%$16,500$33,500
4.7%$33,500$66,500
4.9%$66,500$210,000
5.9%$210,000No limit

New Mexico Quarterly Tax Deadlines

Q1
Apr 15
Q2
Jun 16
Q3
Sep 15
Q4
Jan 15

Frequently Asked Questions

How do I form an LLC in New Mexico?
File Articles of Organization with the Secretary of State, pay the filing fee, designate a registered agent, and create an operating agreement. Processing times range from same-day to 4-6 weeks.
What are the tax benefits of an LLC in New Mexico?
An LLC provides liability protection. Tax-wise: single-member LLCs are taxed as sole proprietors by default. You can elect S-Corp taxation to potentially save thousands on self-employment tax.
Registered agent requirement in New Mexico?
All LLCs must maintain a registered agent with a physical address in New Mexico. You can serve as your own agent or use a professional service ($50-300/year).