Step 1 · Form the entity
How to form an LLC in New Mexico (2026)
File a New Mexico LLC on SOS Enterprise: $50 Articles plus a signed registered agent acceptance. Keep an NM agent; no SOS annual report for LLCs.
File a domestic New Mexico LLC on the Secretary of State SOS Enterprise portal when you live in New Mexico and will do the work from New Mexico. Articles of Organization cost $50 under NMSA § 53-19-63. Five steps: confirm New Mexico facts, prepare the Articles and a signed registered agent acceptance, file online, pay $50, then get a free EIN. Compare structures on LLC vs sole proprietorship.
How much does it cost to form an LLC in New Mexico?
New Mexico statute NMSA 1978 § 53-19-63(A) sets the fee for filing original Articles of Organization and issuing a certificate of organization at $50, re-checked 16 October 2026. File and pay on SOS Enterprise by card or electronic check; card payments add a convenience fee. Filing fees are non-refundable, so keep the receipt.
How do I file New Mexico Articles of Organization online?
Go to enterprise.sos.nm.gov, create or log into an account, open Forms, pick the Business tab and the domestic LLC type, then click File Online. Follow the wizard, upload the signed registered agent acceptance as a PDF, and pay the $50 fee. Track status and download the certificate in My Business Work Queue.
Does a New Mexico LLC need a registered agent?
Yes. Under NMSA § 53-19-8, the Articles of Organization name the initial registered agent and the street address of the registered office in New Mexico, and both go on the public record. Changing the registered office, the agent, or both later is a $20 filing under § 53-19-63(I). DIY versus commercial tradeoffs: Registered agent basics.
Does a New Mexico LLC file an annual report with the Secretary of State?
No. A typical New Mexico LLC does not file a recurring annual or biennial report with the Secretary of State; the LLC fee section, NMSA § 53-19-63, lists no report fee. Corporation reports are a separate entity type and out of scope here. Keep the registered agent current. Cross-state renewals: LLC annual report and annual registration.
Do I get an EIN before or after the New Mexico LLC?
After. The IRS tells applicants to form the state entity first, and the EIN application on IRS.gov is free. Apply the same day SOS Enterprise approves the Articles of Organization if you need a business bank account right away. Walkthrough: Get an EIN; then open a first business checking account.
Does New Mexico require a registered agent statement of acceptance?
Yes. NMSA § 53-19-9 requires the agent’s signed statement accepting the appointment to be filed with the Articles of Organization, and SOS Enterprise asks you to upload it as a PDF. The Secretary of State publishes a one-page Statement of Acceptance of Appointment as Registered Agent. Get it signed before you start.
New Mexico LLC fee table (re-checked 16 October 2026)
| Item | Amount | Notes |
|---|---|---|
| Articles of Organization | $50 | § 53-19-63(A); includes the certificate of organization |
| Amended or restated Articles | $50 | § 53-19-63(B) |
| Change of registered office or agent (or both) | $20 | § 53-19-63(I) |
| Name reservation or transfer | $20 | § 53-19-63(H); optional |
| Articles of dissolution (or revocation) | $25 | § 53-19-63(D) |
| Other certificate not listed | $25 | § 53-19-63(E) |
| Copy of a record / certified copy | $10 / $25 | § 53-19-63(G) |
| Foreign LLC registration | $100 | § 53-19-63(K); different from domestic formation |
| Foreign registration amendment | $50 | § 53-19-63(L) |
| Foreign registration cancellation | $25 | § 53-19-63(M) |
| EIN | $0 | Free on IRS.gov |
Fees re-checked against NMSA § 53-19-63 on NMOneSource on 16 October 2026. SOS Enterprise adds a convenience fee on card payments. If the portal shows a different checkout total, pay what the portal shows and keep the receipt.
DIY or a formation shop. The walkthrough on this page is for New Mexico Articles of Organization. If you would rather pay a shop to handle the filing paperwork, compare these:
| Service | Best for |
|---|---|
| Swyft Filings | Fast online filing with compliance reminders |
| Bizee | Budget-minded formation packages |
| Zenind | Formation bundled with registered agent |
| MyCompanyWorks | Simple, no-frills formation filing |
| MyCorporation | LLC formation plus DBA, EIN and registered agent add-ons |
| CorpNet | Formation packages with a year of registered agent and EIN bundled |
| BizFilings | Established filing service (Wolters Kluwer) |
| doola | Non-US founders forming a US LLC |
| Harbor Compliance | Registered agent and multi-state compliance |
| Business Anywhere | Registered agent + virtual business mailbox |
| ZenBusiness | All-in-one formation packages |
Prices, registered agent renewals, and checkout traps side by side: LLC formation services compared by fit.
Optional branches (not always required to file)
File in New Mexico if the work is in New Mexico
A domestic New Mexico LLC is organized by filing Articles of Organization with the New Mexico Secretary of State (NMSA 1978 § 53-19-8). Online filing runs through SOS Enterprise. A company already formed somewhere else that wants to transact business in New Mexico files a foreign LLC registration — a different instrument (§ 53-19-63: $100).
Filing in Wyoming, Delaware, or Georgia does not move New Mexico work out of New Mexico. A foreign entity that transacts business here still needs a New Mexico registered agent and New Mexico foreign registration, plus the formation state’s agent and recurring fees. Home-state filing is the cheaper default for a one-state operator. Multi-state registration overview: Foreign LLC and certificate of authority.
Do not try to hide from the New Mexico Secretary of State. An LLC is a public filing. The registered agent’s name and address go on the record so the state and private parties can reach the company. Privacy products that promise invisibility are selling something the statute does not offer.
What to have on the desk before opening SOS Enterprise
Checked against NMSA §§ 53-19-8, 53-19-9, and 53-19-63 and the SOS filing help on 16 October 2026:
- A distinguishable LLC name. Search SOS entity records before ordering letterhead.
- The registered agent’s name and New Mexico registered-office street address, plus the principal place of business street address if it is different.
- Whether the LLC is manager-managed, and any duration other than perpetual, as the Articles require.
- The agent’s signed Statement of Acceptance saved as a PDF. See Registered agent basics for a new LLC.
- A card or electronic check for the $50 Articles fee. Cards add a convenience fee.
No newspaper or other advertising is required on the standard domestic Articles of Organization path. Professional LLC paths are out of scope for a default 1099 single-member LLC on this page.
File through NM SOS Enterprise
The primary path on this page is SOS Enterprise, the Business Services Online Filings Portal linked from sos.nm.gov. The SOS emails you only after review, when the filing is approved, rejected, or sent back for correction. A rejected filing needs a new fee, so check the name and agent details before you submit.
Optional name reservation ($20) or certified copies ($25) are separate statute line items — this page does not invent add-ons. Pay what the portal shows and keep the receipt.
After the Articles of Organization are filed
Formation with the SOS is not a New Mexico Taxation & Revenue account, a gross receipts tax registration, a city license, or a professional license. Those have their own filings.
The IRS tells applicants to form the state entity first, then obtain an Employer Identification Number. That application on IRS.gov is free.
Next: the money path. After the Articles of Organization is accepted:
- Get an EIN — free on IRS.gov after the state entity exists
- Open business checking — park operating cash in the LLC’s name
- First brokerage — only if the work needs one
Full first-30-days desk list: After you form an LLC. Setup overview on the setup checklist. Formation shops, if you want one instead of DIY, stay in the callout above.
New Mexico does not require an operating agreement to be filed with the Articles of Organization. A written agreement still matters between members. Banks often ask for one anyway. See LLC operating agreement basics.
No SOS annual report for a typical LLC
With no recurring report to file, upkeep is the registered agent: keep the agent and registered office current (a change is $20 under § 53-19-63) and file amended Articles ($50) when organizing information changes. Cross-state renewals: LLC annual report and annual registration.
Overview of admin status vs reinstate: Reinstate an administratively dissolved or revoked LLC (confirm the current SOS reinstatement path and fees on SOS Enterprise before filing).
What this page does not cover
- Professional LLC, conversions, or foreign registration of an out-of-state company beyond the fee citation above.
- Gross receipts tax, employer withholding, unemployment, Workers’ Compensation, or local business licenses.
- Whether an S corporation election is worth the payroll. That is a CPA conversation after there is real net income.
- Any promise that an LLC prevents a personal guarantee on a bank account or a business card. It usually does not.
- Telling a Georgia operator to file New Mexico as a sophistication upgrade.
- Voluntary dissolution — articles of dissolution are $25 under NMSA § 53-19-63(D); confirm the current SOS instrument before filing; see Dissolve or cancel an LLC.
- Card convenience fees or portal line items that are not statute filing fees.
Sources
- NMSA 1978 § 53-19-63 — Filing, service and copying fees (Articles of Organization $50; amended or restated articles $50; merger, conversion or consolidation $100; dissolution $25; other certificates $25; copies $10, certification $25; name reservation $20; change of registered office or agent $20; foreign registration $100; foreign amendment $50; foreign cancellation $25) — as of Re-checked 16 October 2026
- NMOneSource — NMSA 1978 Chapter 53 (Limited Liability Company Act, Article 19: § 53-19-8 articles of organization, § 53-19-9 filing with agent acceptance, § 53-19-63 fees) — as of Re-checked 16 October 2026
- New Mexico Secretary of State — Online Services / Business Services Online Filings Portal (SOS Enterprise) — as of Re-checked 16 October 2026
- New Mexico SOS Enterprise portal — as of Re-checked 16 October 2026
- New Mexico SOS — Business Online Filing Help (revised December 2024; agent acceptance PDF upload, card convenience fee, non-refundable fees) — as of Re-checked 16 October 2026
- New Mexico SOS — Statement of Acceptance of Appointment as Registered Agent (form) — as of Re-checked 16 October 2026
- IRS — Get an employer identification number (EIN is free; form the state entity first) — as of Re-checked 16 October 2026