How to Form an LLC in New Mexico

Everything you need to form a Limited Liability Company in New Mexico (NM). Filing fee: $50 | Processing time: 5-7 business days

Filing Fee
$50
Annual Report
$0 (no annual report required)
Processing Time
5-7 business days
Online Filing
Yes

State Income Tax

1.7% to 5.9% individual income tax; 4.8% to 5.9% corporate income tax

Steps to Form an LLC in New Mexico

1

Check LLC name availability with the New Mexico Secretary of State

2

Designate a registered agent in New Mexico

3

File Articles of Organization with the New Mexico Secretary of State

4

Pay the $50 filing fee

5

Obtain an EIN from the IRS

6

Register for Gross Receipts Tax with the Taxation and Revenue Department

7

Draft an Operating Agreement

Pros of Forming in New Mexico

  • Low $50 filing fee with no annual report requirement
  • No requirement to publish notice of LLC formation
  • Strong privacy protections for LLC members

Cons of Forming in New Mexico

  • Smaller economy and consumer market
  • Gross Receipts Tax applies instead of traditional sales tax
  • Limited access to venture capital and major investors

Best For

Privacy-conscious entrepreneurs and small businesses seeking minimal ongoing compliance requirements.

Calculate Your New Mexico LLC Costs

Get a detailed cost breakdown for forming your LLC in New Mexico, including filing fees, registered agent costs, and more.

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