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New Solar Market Development Income Tax Credit (NSMDTC)

New Mexico — state program10% tax credit, up to $6,000
New Mexico state tax credit for individuals, corporations, and agricultural enterprises that install a solar thermal or solar photovoltaic system on their property. Applicants receive a 10% tax credit, up to $6,000, and must submit an electronic application to EMNRD within one year of the taxable year of installation or until funds are exhausted.

Program details

Type
tax-credit
Amount
10% tax credit, up to $6,000
Eligibility
A NM taxpayer who has purchased and installed a solar thermal or solar photovoltaic system on or after March 1, 2025, as long as the taxpayer is not a dependent of another individual. For federally recognized Indian nations, tribes, or pueblos, property held in leasehold also qualifies.
Status
open
Administrator
Energy, Minerals and Natural Resources Department (EMNRD)
Source: New Mexico — state program. Confirm current terms with the administering agency before applying.

Where it applies

Find out whether your facility qualifies