Form a LLC in New Mexico

Everything you need to know about forming a LLC in New Mexico. Filing fees, requirements, timeline, and step-by-step guidance.

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$50
Filing Fee
1-3 business days (online); 5-10 business days (mail)
Processing Time
Required
Registered Agent

How to File

1

Choose a Name for Your LLC

Select a unique business name that includes 'Limited Liability Company,' 'LLC,' or 'L.L.C.' Use the New Mexico Secretary of State's online business search tool to confirm the name is available and not already in use.

30 minutes

2

Designate a Registered Agent

Appoint a registered agent with a physical street address in New Mexico who is available during normal business hours to accept legal documents on behalf of the LLC. The agent can be an individual resident or a commercial registered agent service.

15-30 minutes

3

File Articles of Organization

Submit the Articles of Organization to the New Mexico Secretary of State online via the Business Services portal or by mailing Form LLC-1. The filing fee is $50.

30-45 minutes

4

Create an Operating Agreement

Although not legally required by New Mexico state law, drafting an Operating Agreement is strongly recommended to define ownership percentages, member roles, profit distribution, and management structure. This document is kept internally and not filed with the state.

1-3 hours

What's Next After Filing

Once your LLC is officially formed, you'll want to complete these important steps:

  • Obtain an EIN from the IRSApply for a Federal Employer Identification Number (EIN) from the IRS online for free at IRS.gov. An EIN is required for opening a business bank account, hiring employees, and filing federal taxes.
  • Register for State TaxesRegister with the New Mexico Taxation and Revenue Department for applicable state taxes, including gross receipts tax (New Mexico's version of sales tax) and any applicable employer withholding taxes, via the Taxpayer Access Point (TAP) portal.
  • Obtain Required Licenses and PermitsCheck with state and local authorities for any industry-specific licenses or permits required to operate your business legally in New Mexico. Many professions require licensing through the New Mexico Regulation and Licensing Department.

Advantages

  • No annual report required, reducing ongoing administrative burden and costs compared to most other states.
  • Very low formation cost at just $50, making it one of the most affordable states to form an LLC.
  • No state franchise tax or annual renewal fee levied on LLCs by the Secretary of State.
  • Single-member LLCs are permitted, making it easy for solo entrepreneurs to gain liability protection with minimal formality.

Considerations

  • New Mexico imposes a gross receipts tax on businesses selling goods or services in the state, which can be complex and is often passed on to customers but remains an administrative burden.
  • No expedited processing option is available through the Secretary of State, which can be limiting for time-sensitive formations.
  • Limited state-level business resources and infrastructure compared to larger business-friendly states like Delaware or Wyoming.

Annual Obligations

New Mexico is one of the few states that does NOT require LLCs to file annual reports or pay annual franchise taxes to the Secretary of State. However, LLCs must maintain an active registered agent with a New Mexico address, file state gross receipts and income taxes with the New Mexico Taxation and Revenue Department, and comply with any applicable local business license renewals.
Last verified: July 2026Source

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