The Film Production Tax Credit applies to post production expenditures which are directly attributable to the production of a commercial film or audiovisual product. The services must be performed in New Mexico.

Eligible expenditures include editing, Foley recording, automatic dialogue replacement, sound editing, special effects, including computer-generated imagery or other effects, scoring and music editing, beginning and end credits, negative cutting, soundtrack production, dubbing, subtitling or addition or sound or visual effects. For additional information, visit the New Mexico Film Office.