Here's what you need in New Mexico
Official state business portal: New Mexico Business Portal. The New Mexico Business Portal gives planning, start up and licensing information for business owners, with a Business Navigator for registration, tax IDs, licenses and hiring.
| What you need | Who issues it | Official fee | Links | Checked |
|---|---|---|---|---|
| General state business licenseWe could not find an official sentence confirming that New Mexico has no general state business license. Every business registers with the Taxation and Revenue Department, and your city or county may require a local business license. | New Mexico Taxation and Revenue Department | Not yet verifiedCheck with the agency | Source | Nov 7, 2026 |
| Form an LLCArticles of Organization. To form an LLC, file Articles of Organization with the New Mexico Secretary of State. | New Mexico Secretary of State | $50 filing fee | Applyat enterprise.sos.nm.govSource | Nov 7, 2026 |
| Business name (DBA)Trade name (DBA). We could not find an official page that says where a trade name (DBA) is registered in New Mexico. Sole proprietors and general partnerships do not register their structure with the Secretary of State. | New Mexico Secretary of State | Not yet verifiedCheck with the agency | Source | Nov 7, 2026 |
| Sales tax permitBusiness Tax Identification Number (gross receipts tax). New Mexico has a gross receipts tax instead of a sales tax. Anyone who does business in the state registers with the Taxation and Revenue Department and gets a Business Tax Identification Number. | New Mexico Taxation and Revenue Department | Free | Source | Nov 7, 2026 |
| Unemployment insurance (once you hire)Unemployment insurance tax registration. Employers register with the Department of Workforce Solutions within 10 days after starting a business and pay unemployment insurance tax on their employees. | New Mexico Department of Workforce Solutions | You pay tax on wages | Applyat ui.dws.nm.govSource | Nov 7, 2026 |
| Federal tax ID (EIN)Employer Identification Number (EIN). You need an EIN if you have employees or pay certain federal taxes, and banks often ask for one. Apply online with the IRS and you get the number in minutes. | Internal Revenue Service (IRS) | Free | Applyat irs.govSource | Nov 7, 2026 |
Costs after you start
What an LLC in New Mexico pays or files after it is formed.
| What you need | Who issues it | Official fee | Links | Checked |
|---|---|---|---|---|
| Annual reportNew Mexico is known for not requiring a yearly report from LLCs, but we could not yet confirm this on an official page because the state business portal did not open for our check. | New Mexico Secretary of State | Not yet verifiedCheck with the agency | Applyat enterprise.sos.nm.govSource | Nov 7, 2026 |
Licenses by type of business
State level licenses. Your city or county may add its own permits.
| What you need | Who issues it | Official fee | Links | Checked |
|---|---|---|---|---|
| Hair salon, barber shop or nail salonEnterprise or Establishment License. Salons and barber shops need an establishment license from the Board of Barbers and Cosmetologists, which licenses both barbers and cosmetologists. | New Mexico Board of Barbers and Cosmetologists | $200 for a new license, $50 a year to renew | Source | Nov 7, 2026 |
| Child care in your homeRegistered home provider. A registered home provider can care for up to four nonresidential children in their own home, and must live in the home. ECECD no longer charges a registration fee. | New Mexico Early Childhood Education and Care Department (ECECD) | Free | Source | Nov 7, 2026 |
| Selling alcohol (bar or restaurant)Liquor license. Bars and restaurants apply to the Alcoholic Beverage Control Division. All alcohol license applications and renewals are made online through NM-PLUS. | New Mexico Regulation and Licensing Department, Alcoholic Beverage Control Division | Fee not published.Ask the agency | Source | Nov 7, 2026 |
| General contractorContractor license (for example GB-98 general building). The Construction Industries Division licenses contractor businesses that employ or are owned by a qualifying party who passed the trade and business law exams. The business also needs a license bond. | New Mexico Regulation and Licensing Department, Construction Industries Division | $36 application fee, plus license fees | Source | Nov 7, 2026 |
| Selling homemade food (cottage food)Homemade Food Act. You can make certain low risk foods at home and sell them directly to consumers without a permit from the Environment Department. You must get a food handler card before you start. | New Mexico Environment Department | No permit needed | Source | Nov 7, 2026 |
What is different in New Mexico
- At $50, the LLC filing fee is among the lowest: only 3 of 49 verified states charge less.
- At $200, the salon or shop license fee is among the highest: only 9 of 36 verified states charge more.
Steps to start a business in New Mexico
Pick a structure and register it
Sole owners can start under their own name. To form an LLC, file the Articles of Organization with the New Mexico Secretary of State ($50).
Get a free EIN
Apply on irs.gov. You need it to hire, and banks usually ask for it. Never pay a website for an EIN.
Register your business name
If you trade under a name that is not your legal name, file a DBA with the New Mexico Secretary of State.
Register for sales tax
If you sell taxable goods or services, get your permit from the New Mexico Taxation and Revenue Department before your first sale.
Get a state license for your type of business
Salons, child care, alcohol, building work and home food each have their own state rules. See the table above.
Check city and county permits
Ask about a local business license, zoning, health and building permits before you sign a lease.
Register as an employer when you hire
Open a state unemployment insurance tax account with the New Mexico Department of Workforce Solutions.
City and county permits
Cities and countys in New Mexico can require their own business license, zoning approval, health permit or building permit. Rules change from place to place, so ask your city hall and county clerk before you sign a lease. Home businesses often need a home occupation permit.
In the biggest cities, ask these local governments:
- Albuquerque: the city, and Bernalillo County. Business license (cabq.gov), City of Albuquerque (cabq.gov)
City rules and fees are not in our guide yet.
Questions about business licenses in New Mexico
Do I need a business license in New Mexico?
We have not yet verified this on an official page. Check with the New Mexico Taxation and Revenue Department.
How much is an LLC in New Mexico?
The New Mexico Secretary of State charges $50 filing fee to file the Articles of Organization. To form an LLC, file Articles of Organization with the New Mexico Secretary of State.
Does an LLC need a business license in New Mexico?
Yes, if your type of business or your location requires one. Forming an LLC only registers your company with the state; it is not a license. An LLC in New Mexico still needs any state license for its type of business and any local business license from its city or county.
Do I need a sales tax permit in New Mexico?
Yes, if you sell taxable goods or services. New Mexico has a gross receipts tax instead of a sales tax. Anyone who does business in the state registers with the Taxation and Revenue Department and gets a Business Tax Identification Number. Official fee: Free.
Can I sell homemade food from home in New Mexico?
You can make certain low risk foods at home and sell them directly to consumers without a permit from the Environment Department. You must get a food handler card before you start. Fee: No permit needed.
Do contractors need a state license in New Mexico?
The Construction Industries Division licenses contractor businesses that employ or are owned by a qualifying party who passed the trade and business law exams. The business also needs a license bond. Official fee: $36 application fee, plus license fees.
Do I need an EIN?
You need an EIN if you have employees or pay certain federal taxes, and banks often ask for one. Apply online with the IRS and you get the number in minutes. It is free: never pay a website for an EIN.
Sources
Every fact on this page comes from an official government page, checked on the date shown. Facts we could not confirm are marked Not yet verified and show no number. How we check.
- General state business license New Mexico Taxation and Revenue Department Not yet verified Checked Nov 7, 2026
- Form an LLC New Mexico Secretary of State Checked Nov 7, 2026
- Business name (DBA) New Mexico Secretary of State Not yet verified Checked Nov 7, 2026
- Unemployment insurance (once you hire) New Mexico Department of Workforce Solutions Checked Nov 7, 2026
- Official business portal State of New Mexico Checked Nov 7, 2026
- Hair salon, barber shop or nail salon New Mexico Board of Barbers and Cosmetologists Checked Nov 7, 2026
- Child care in your home New Mexico Early Childhood Education and Care Department (ECECD) Checked Nov 7, 2026
- Selling alcohol (bar or restaurant) New Mexico Regulation and Licensing Department, Alcoholic Beverage Control Division Checked Nov 7, 2026
- General contractor New Mexico Regulation and Licensing Department, Construction Industries Division Checked Nov 7, 2026
- Selling homemade food (cottage food) New Mexico Environment Department Checked Nov 7, 2026
- Annual report New Mexico Secretary of State Not yet verified Checked Nov 7, 2026
- Federal tax ID (EIN) Internal Revenue Service (IRS) Checked Nov 7, 2026