NM · read September 28, 2026
New Mexico LLC cost
What New Mexico's official pages state about the cost of a standard domestic LLC: the filing fee, the periodic report and any annual tax, each with the page it was read on and the date.
- Formation document
- Articles of Organization
- Formation fee
- $50 source, read 2026-09-28 note
- Periodic report
- not read note
- Report fee
- not read
- Report due
- not read
- Annual tax
- not read note
- Tax due
- not read
- Publication
- not read
Scope: a standard domestic LLC at standard processing speed, filed online where the online and paper fees differ. The figure shown is the one the cited page states; an add-on or a paper fee that the page also states is in the note under the figure, and nothing is computed from a note.
New Mexico LLC filing fee
$50 to file the Articles of Organization
Note from the reading Online only: the Secretary of State says all business filings have moved online and paper filings are no longer accepted. The portal is a script-driven application; the fee appears when 'Domestic LLC Articles of Organization' is opened in the Forms list (read in a browser, not by plain fetch).
“Non-Refundable Application Fee: $50.00”
New Mexico LLC periodic report and due date
not read
Not read. No official page was found that states whether a New Mexico LLC must file an annual or periodic report. The Secretary of State's business pages and portal that opened today do not address it for LLCs.
New Mexico LLC annual tax or franchise tax
not read
Not read. The Taxation and Revenue Department states a $50 annual Franchise Tax for corporations, and defines 'corporation' to include an LLC taxed as a corporation; it does not state in so many words whether an LLC with default (pass-through or disregarded) tax treatment owes it.
Not read is not the same as no tax. It means no official page was read that says whether New Mexico charges an LLC an annual, franchise or privilege tax separate from the report fee.
Publication requirement
not read
Not read. No official page read states either that publication is required or that it is not.
Filing office and the state's own forms
New Mexico Secretary of State, Business Services Division
- File online (New Mexico Business Portal) enterprise.sos.nm.gov
- Business forms and fees enterprise.sos.nm.gov
- Secretary of State Business Services www.sos.nm.gov
- Corporate Income & Franchise Tax overview www.tax.newmexico.gov
Looked for and not read
- Whether New Mexico requires any annual or biennial report of a domestic LLC: not stated on any official page that opened.
- Whether a default-taxed LLC owes the $50 Franchise Tax: the tax pages speak of corporations and of LLCs taxed as corporations only.
- The Secretary of State's 'Business Online Filing Help' guide is a PDF hosted on a vendor domain (api.realfile.rtsclients.com), not a government domain, so it was not used.
- Older sos.nm.gov pages for LLCs (e.g. /business-services/start-a-business/domestic-nm-llc/) return 404 or an empty shell.
The researcher's notes
Written by the researcher who read the pages, unedited. Field names such as due_kind are the names in this site's data file.
What the Taxation and Revenue Department does state (https://www.tax.newmexico.gov/businesses/corporate-income-franchise-tax-overview/, read 2026-09-28): 'Taxpayers must use form CIT-1, Corporate Income and Franchise Tax Return to report the $50 annual Franchise Tax', and a 'corporation' includes a 'Limited liability company or partnership taxed as a corporation under the United States Internal Revenue Code.' So an LLC that elects corporate taxation is within the $50 franchise tax; the default case is left null rather than guessed. The CIT-1 return is due 'on the 15th day of the fourth month following the close of the tax year' (https://www.tax.newmexico.gov/businesses/corporate-income-franchise-tax-overview/filing-requirements/). The Secretary of State states (https://www.sos.nm.gov/business-services/): 'We will no longer accept paper filings for any business applications.'
Other jurisdictions read
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Fees change. The state's own page is the authority: open the source link beside a figure before you file or pay. This desk is a reading of public pages. It is not legal advice and it is not tax advice.