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Program

NM Technology Jobs and Research & Development Tax Credit

Funds New Mexico innovation tax incentives tied to high-value technology jobs.

New Mexico Taxation and Revenue DepartmentNew MexicoTax credit

New Mexico's Technology Jobs and Research & Development Tax Credit is administered by the New Mexico Taxation and Revenue Department and offsets state tax liability for businesses doing qualified R&D in New Mexico. It can reduce gross-receipts, compensating, or withholding tax, and it can also offset income or corporate income tax when the payroll-growth test is met.

The base credit is 5% of qual…

AIBiotechEnergy TechHardwareAdvanced ManufacturingAdvanced MaterialsQuantum

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.

Last verified: 29 May 2026Source: www.tax.newmexico.gov