United States

New Mexico: what the state takes

New Mexico charges its own income tax on top of federal tax. Here is the rate, the return, the date and where the official rules live.

Agency page last read 11 September 2026.

A state map on a desk beside a stack of tax forms

State rate

Banded

2025 New Mexico bands, deduction matching the federal one

Resident return

Form PIT-1

New Mexico Taxation and Revenue Department

Due

15 April, following the federal deadline

Weekends and holidays can push it on

Try a figure

Yearly income

How you file

New Mexico tax

$2,411

Top state rate you touch

4.7%

  • Kept before federal tax$58,737
  • Federal income tax$13,852
  • New Mexico tax$2,411
Two bills, not one. Federal is the same wherever you live, state is not.

Band by band

State deduction taken off first: $15,000. Taxed amount: $60,000.

  • $0 to $5,500 at 1.5%$83
  • $5,500 to $16,500 at 3.2%$352
  • $16,500 to $33,500 at 4.3%$731
  • $33,500 to $66,500 at 4.7%$1,246

Filing in New Mexico

Who collects it
New Mexico Taxation and Revenue Department
Return
Form PIT-1
Deadline
Usually 15 April, following the federal deadline
New Mexico Taxation and Revenue Department

Federal comes on top

Whatever your state does, the IRS wants Form 1040 by 15 April, plus Social Security and Medicare through your wages or self employment tax. State tax paid can sometimes be deducted federally if you itemise, within a yearly cap.