New Mexico NM

Filing the Articles of Organization in New Mexico costs $50. After that, expect $0 (New Mexico has no annual report). No annual report, franchise tax or annual fee for LLCs. A commercial registered agent, if you need one, is typically $50–$300 a year extra.

Yes. New Mexico requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.

Yes. New Mexico does not require US citizenship, residency or an SSN to own an LLC; you need a New Mexico registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. New Mexico does not list members or managers in its public formation documents. US-formed LLCs are exempt from FinCEN beneficial ownership (BOI) reporting after the March 2025 interim rule; only entities formed under foreign law and registered in the US must still report.

Yes. Graduated 1.5%–5.9%. LLC profits normally pass through to the owners' personal returns. Corporate income tax: Flat 5.9% on net income above $500,000; lower graduated rates below that.

No. New Mexico is one of the few states with no annual report, franchise tax or annual fee for LLCs, so your only ongoing state cost is a registered agent. Keep the registered agent address current.