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NM High Wage Jobs Tax Credit

NM High Wage Jobs Tax Credit

Supports New Mexico employers creating higher-paid jobs through a refundable wage-based tax credit for qualifying hires.

Between cyclesNew Mexico Taxation and Revenue DepartmentUnited StatesEligible in New Mexico

The New Mexico High Wage Jobs Tax Credit (NMSA 1978 §7-9G-1) is a refundable state tax credit administered by the New Mexico Taxation and Revenue Department (TRD) Business Credit Audit Team. The program incentivizes private-sector employers operating in New Mexico to create high-paying jobs by providing a per-hire credit of 8.5% of wages paid per qualifying new job, capped at $12,750 per job per y…

Refundable New Mexico tax credit of 8.5% of wages per new qualifying job, capped at $12,750 per job per year for up to four years, requiring minimum salaries of $60,000 urban or $40,000 rural, with new-job eligibility sunsetting July 1, 2026.

CycleiHow often this grant runs — e.g. annually, on a rolling basis, or a one-off call.Annual
Next deadlineiThe next date applications are due. Rolling means you can apply any time.—
Decision timeiTypical time from the deadline to the funder's decision.—
Project durationiHow long the funded work is expected to run.—
Award typeiThe form of funding — grant, equity, loan, tax credit, etc.Tax credit
Match fundingiThe share of project costs you must cover yourself. 0% = fully funded.0%
Funding pooliThe total budget available across all awards in this round.—

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Last verified: 22 Jul 2026Source: www.tax.newmexico.gov