nmgamedev

Film & Media tax incentive for video games (high level) The New Mexico Film Office lists a 25% base refundable tax credit and a maximum credit amount of 40%, depending on qualifying criteria. The New Mexico Taxation & Revenue Department (TRD) publishes detailed guidance used by practitioners for eligibility and documentation. Why New Mexico is an exciting place to build games New Mexico is nationally known for film and media production—and the same incentive framework that supports film also explicitly includes video games as a “commercial audiovisual product” under state statute. This creates an unusual opportunity for studios and indie teams to grow production capacity, hire locally, and build new interactive-media jobs in the state. Want a warm, human introduction to New Mexico’s game ecosystem? Reach out using the contact form and we’ll connect you to the right people, studios, and resources.