New Mexico
New Mexico Secretary of State Business Services registers LLCs and corporations online; LLCs have no periodic report and corporations file a report every two years.
State filing fees
Fees as published by the state. A formation service and a registered agent cost extra.
Other state fees
Each year
The company
Registered agent. Yes. A New Mexico LLC or corporation must keep a registered agent and a registered office in New Mexico; an LLC cannot be its own agent.
Owner privacy. The LLC Articles of Organization form asks for the name, duration, registered agent, principal place of business and whether managers run the company, signed by an organizer; it does not ask for member names.
State taxes and fees. Businesses in New Mexico pay gross receipts tax, and corporations also pay corporate income tax and a $50 corporate franchise tax, per Taxation and Revenue Department pages.
Side by side
Know before you choose
- The Secretary of State says paper filings are no longer accepted and all business filings go through the online portal; an older SOS page still says corporation forms go by mail or in person.
- The LLC and corporation filing fees are from statute text on Justia, not from an official fee page; the official portal shows the fee at the time of filing.
- The portal notice about filings being processed through 08/24/2026 may be out of date or indicate a backlog; confirm before relying on any timing.
- Corporate franchise tax and corporate income tax facts come from Taxation and Revenue pages dated 2020 to 2021.
- New Mexico taxes gross receipts of businesses, including those without a physical presence above $100,000 of taxable receipts.
Not published
We could not find these on the sources we read: other state fees.
Sources
Read on 2 Oct 2026.
- law.justia.com/codes/new-mexico/chapter-53/arti… Third party
- law.justia.com/codes/new-mexico/chapter-53/arti… Third party
- portal.sos.state.nm.us/efileguide/new%20mexico%20secret… Official
- law.cornell.edu/regulations/new-mexico/N-M-Admin… Third party
- legal-forms.laws.com/cms/20111012/4e95faf525771.pdf Third party
- realfile.tax.newmexico.gov/FYI-102%20Information%20for%20Ne… Official
- sos.nm.gov/business-services Official
- enterprise.sos.nm.gov Official
