Reference · New Mexico
New Mexico LLC requirements
Every requirement we've verified for a domestic LLC in New Mexico, with the source for each. For the plain-English cost answer, use the cost calculator.
| Filing agency | New Mexico Secretary of State, Business Services Division |
|---|---|
| Formation filing fee | $50 |
| Filing fee notes | $50 for domestic LLC Articles of Organization. Confirmed via an official NM SOS filing document (Restated Articles of Organization Checklist, NMSA 1978 53-19-11) and cross-checked against multiple formation-service sources. The SOS's own online-portal fee page is a JavaScript app that could not be scraped. |
| Standard processing | Not confirmed; NM SOS help guide states only that applicants are emailed once a filing is approved, rejected, or requires correction. |
| Expedited options | None found in official materials. |
| Periodic report | None required |
| Report frequency | — |
| Report fee | — |
| Report deadline | — |
| Late penalty | Not published |
| Administrative dissolution | Not applicable in year one absent an annual-report requirement. |
| State tax | New Mexico's $50/year corporate franchise tax (form CIT-1) applies ONLY to an LLC that has elected corporate tax treatment. A default pass-through LLC owes no state franchise tax, though it remains subject to NM gross receipts tax on business activity. |
| Minimum state tax | None |
| Newspaper publication | Not required |
| Registered agent required | Yes |
| First-year minimum | $50 |
Confidence
What we're less sure about
Verified against the official state page
- STATUTE-CONFIRMED (10 Sep 2026). NMSA 1978 53-19-63: 'for filing the original articles of organization and issuing a certificate of organization, fifty dollars ($50.00).' A full inventory of NMSA Chapter 53 Article 19 (53-19-1 through 53-19-74) contains no annual report requirement for LLCs.
- No annual report requirement inferred from absence of any such section in the NM LLC Act (Ch. 53, Art. 19) plus unanimous secondary agreement - not an explicit official statement.
Provenance
Sources
Every figure above traces to one of these. If a state changes a fee and we haven't caught it, tell us — we log corrections publicly.
- New Mexico statute text — law.justia.com
- New Mexico statute text — law.justia.com
- New Mexico Secretary of State, Business Services Division — sos.nm.gov
- New Mexico Secretary of State, Business Services Division — enterprise.sos.nm.gov
- New Mexico tax authority — tax.newmexico.gov
Keep reading
More on New Mexico, and the states most like it
This page is the raw record. These are the places that record gets used — and the states whose rules work the same way.
- New Mexico filing deadlinesWhat you still have to keep up with
- What an LLC costs in New MexicoThe whole first year — $50
- What an LLC costs in TexasNext door, $250 more
- What an LLC costs in OklahomaNext door, $75 more
- What an LLC costs in UtahNext door, $27 more
- What an LLC costs in ColoradoNext door, $25 more
- What an LLC costs in ArizonaAlso requires no annual report
- What an LLC costs in HawaiiCosts about the same — $50
- What an LLC costs in NevadaThe "cheap incorporation state" that costs $350 a year to keep
- What an LLC costs in MassachusettsThe most expensive state in the country — $1,000