| Tax Bracket (Single) | Marginal Tax Rate |
| $0+ | 1.70% |
| $5,500+ | 3.20% |
| $11,000+ | 4.70% |
| $16,000+ | 4.90% |
| Tax Bracket (Couple) | Marginal Tax Rate |
| $0+ | 1.70% |
| $8,000+ | 3.20% |
| $16,000+ | 4.70% |
| $24,000+ | 4.90% |
New Mexico has four marginal tax brackets, ranging from 1.70% (the lowest New Mexico tax bracket) to 4.90% (the highest New Mexico tax bracket). Each marginal rate only applies to earnings within the applicable marginal tax bracket.
In New Mexico, different tax brackets are applicable to different filing types. Married couples filing their New Mexico income tax return jointly will usually have wider tax brackets than those filing separately or as an individual.
Technically, you don't have just one "tax bracket" - you pay all of the New Mexico marginal tax rates from the lowest tax bracket to the tax bracket in which you earned your last dollar. For comparison purposes, however, your New Mexico tax bracket is the tax bracket in which your last earned dollar in any given tax period falls.
You can think of the bracketed income tax as a flat amount for all of the money you earned up to your highest tax bracket, plus a marginal percentage of any amount you earned over that.
You can use the income tax estimator to the left to calculate your approximate New Mexico and Federal income tax based on the most recent tax brackets.
Keep in mind that this estimator assumes all income is from wages, assumes the standard deduction, and does not account for tax credits.
For a more detailed estimate that takes these factors into account, click "View Detailed Estimate" (this will will redirect to an external website).
DeductionsWhen calculating your New Mexico income tax, keep in mind that the New Mexico state income tax brackets are only applied to your adjusted gross income (AGI) after you have made any qualifying deductions.
Qualifying deductions might include an itemized deduction, the New Mexico standard deduction, exemptions for dependants, business expenses, etc.
Remember that New Mexico may have very different deduction laws from the Federal Income Tax, so you may have to write a whole new list of deductions for your New Mexico income tax return.
![]() |
Download a .CSV file of the New Mexico income tax brackets |
| Download all 2013 state income tax tables as a PDF |
- The New Mexico tax brackets on this page were last updated from the New Mexico Taxation and Revenue Department in March, 2013. Please contact us if any of our New Mexico tax data is incorrect or out of date.
- New Mexico tax return forms and the latest tax tables are available from the Taxation and Revenue Department .
- Before the official 2013 New Mexico income tax brackets are released, the brackets used on this page are an estimate based on the previous year's brackets. These numbers are subject to change if new New Mexico tax tables are released.
- The income tax estimator tool is provided by Tax-Rates.org.
New Mexico Income Tax Brackets
