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New Mexico State Tax Information

Looking for New Mexico state tax information? We provide the latest resources on state tax, unemployment, income tax and more.


New Mexico Taxation and Revenue Department

New Mexico Department of Workforce Solutions


Withholding Requirements:

  • Register as employer by filing Form ES 802 (Status Report)
  • Employee's Withholding Allowance Certificate - Federal W-4
  • Withholding Method = formula
  • Supplemental Rate = Withhold as for federal; withhold at 4.9% if flat rate for federal.

Local Taxes:


State Unemployment Insurance (SUI):

Wage base is $24,800 for 2019 and $24,200 for 2018
Rates range from 0.33% to 6.40% for 2019
New employers use 1.00% to 1.62% for 2019

State Disability Insurance (SDI):

Report quarterly wages and contributions by filing
Form-WC-1 (Workers' Compensation Personnel
Assessment) by last day of month following end of quarter:
New Mexico Department of Taxation and Revenue
P.O. Box 2527
Santa Fe, NM 87504-2527

$2 per employee per quarter. (employer)
[$2.30 per employer effective quarter ending Sept 30.]
$2 per quarter (employee)

State Labor Laws:

Minimum Wage - $7.50

Termination Pay - Fired - 5 days. Quit - next regular payday.

New Hire Reporting

Employers must report hiring, rehiring, and return
to work within 20 days on Form W-4 (or equivalent) to:
New Mexico New Hires Directory
PO Box 29480
Santa Fe, NM 87592-9480
Phone: 888-878-1614
Fax: 505-827-7285

To report online click here

Remit Withholding for Child Support to:

State Disbursement Unit
PO Box 25109
Santa Fe, NM 87504

To report online click here

Reciprocal states:



For paycheck calculation visit the New Mexico Paycheck Calculator of PaycheckCity. is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about New Mexico state tax, articles, federal tax information and state tax information.

TAX TIDBIT... To correctly calculate withholding near wage base limits, enter your Gross Salary Year-to-date. It's important for an accurate calculation and is usually found on your last pay stub.