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.
- law.justia.com — https://law.justia.com/codes/new-mexico/chapter-53/article-19/section-53-19-63/
- law.justia.com — https://law.justia.com/codes/new-mexico/chapter-53/article-19/
- sos.nm.gov — https://www.sos.nm.gov/business-services/
- enterprise.sos.nm.gov — https://enterprise.sos.nm.gov/forms/business
- tax.newmexico.gov — https://www.tax.newmexico.gov/businesses/corporate-income-franchise-tax-overview/