Film Commission Information

Commission Representative: Rochelle Bussey
Email: rochelle@nmfilm.com
Phone: (505) 476-5600
Address:
Joseph Montoya Building
1100 St. Francis Drive; Suite 1213
Santa Fe, NM 87505
USA
Website: http://www.nmfilm.com

Commission Incentives

25-30% Refundable Tax Credit

Resident ATL: 30% (TV); 25% (film)
Resident BTL: 30% (TV); 25% (film)
Non-Resident BTL: 15% (limitations apply)

Minimum Spend: None
Project Cap: None
Compensation Cap: $20M

Qualified Spend/Bonus
25% on qualified expenditures including, but not limited to:
Labor
Select Fringes
Workers Comp/Handling
Fees
Equipment
Post
Travel (in-state and out-of-state)
Shipping (in-state only)
Hotel
Insurance
Legal Fees
Working Meals
Food/Catering/Entertainment

Expenditures must be purchased through a New Mexico based company.

Bonus: There is an extra 5% available for certain qualifying projects dependent upon their NM budgets: 1) for TV Series with an order of six episodes or more (50K minimum per episode) and stand-alone pilots OR 2) for projects (e.g. Features) that utilize the premises of a qualifying production facility for principal photography for a required amount of days (budget dependent).

Annual Cap: $50M
Sunset Date: None
Screen Credit: Yes
CPA Audit: Yes (only for projects that exceed a $5M credit within a tax year)