New Mexico tax tables 2026
The figures set by or for New Mexico for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for the US are on the national page.
- 2026-01-01 to 2026-12-31
- USD
Income tax
New Mexico income tax brackets: Single
| State taxable income, per year | Rate |
|---|---|
| $0 to $5,500 | 1.5% |
| $5,500 to $16,500 | 3.2% |
| $16,500 to $33,500 | 4.3% |
| $33,500 to $66,500 | 4.7% |
| $66,500 to $210,000 | 4.9% |
| Over $210,000 | 5.9% |
Source: New Mexico Taxation and Revenue, FYI-104 (Rev. 11/2025): New Mexico Withholding Tax, for wages paid on or after January 1, 2026 · retrieved 2026-10-23
New Mexico income tax brackets: Married filing jointly or surviving spouse
| State taxable income, per year | Rate |
|---|---|
| $0 to $8,000 | 1.5% |
| $8,000 to $25,000 | 3.2% |
| $25,000 to $50,000 | 4.3% |
| $50,000 to $100,000 | 4.7% |
| $100,000 to $315,000 | 4.9% |
| Over $315,000 | 5.9% |
Source: New Mexico Taxation and Revenue, FYI-104 (Rev. 11/2025): New Mexico Withholding Tax, for wages paid on or after January 1, 2026 · retrieved 2026-10-23
New Mexico income tax brackets: Head of household
| State taxable income, per year | Rate |
|---|---|
| $0 to $8,000 | 1.5% |
| $8,000 to $25,000 | 3.2% |
| $25,000 to $50,000 | 4.3% |
| $50,000 to $100,000 | 4.7% |
| $100,000 to $315,000 | 4.9% |
| Over $315,000 | 5.9% |
Source: New Mexico Taxation and Revenue, FYI-104 (Rev. 11/2025): New Mexico Withholding Tax, for wages paid on or after January 1, 2026 · retrieved 2026-10-23
New Mexico income tax: key figures
| Item | Value |
|---|---|
| Type | Progressive brackets |
| Top rate | 5.9% |
Source: New Mexico Taxation and Revenue, FYI-104 (Rev. 11/2025): New Mexico Withholding Tax, for wages paid on or after January 1, 2026 · retrieved 2026-10-23
Employee contributions
New Mexico supplemental (bonus) withholding
| Item | Value |
|---|---|
| Supplemental rate | 5.9% |
Source: New Mexico Taxation and Revenue, FYI-104 (Rev. 11/2025): New Mexico Withholding Tax, for wages paid on or after January 1, 2026 · retrieved 2026-10-23
Workers' Compensation Fee (employee share)
| Item | Value |
|---|---|
| Flat amount (per year) | $9 |
Source: New Mexico Taxation and Revenue Department: Workers' Compensation Fee · retrieved 2026-10-23
Employer costs
New Mexico state unemployment insurance (employer)
| Item | Value |
|---|---|
| Taxable wage base (per employee, per year) | $34,800 |
| New employer rate | Set by industry |
| Experience-rated range: lowest | 0.33% |
| Experience-rated range: highest | 5.4% |
New Mexico assigns new employers a rate based on their industry, so there is no single new-employer rate. Enter the rate from your state rate notice.
Source: U.S. Department of Labor, Significant Provisions of State Unemployment Insurance Laws, Effective July 2026 · retrieved 2026-10-16
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Official sources
- FYI-104 (Rev. 11/2025), New Mexico Withholding Tax — Effective January 1, 2026 · retrieved 2026-10-23
- New Mexico Taxation and Revenue Department: Workers' Compensation Fee · retrieved 2026-10-23
- Frequently Asked Questions (quarterly assessment fee) · retrieved 2026-10-16
- U.S. Department of Labor, Significant Provisions of State Unemployment Insurance Laws, Effective July 2026 · retrieved 2026-10-16
How every figure is checked: methodology. All datasets: CalcBloc data.