N.M. (KRQE) — The City of Albuquerque has been named on a list of best U.S. cities for indie filmmakers in 2026 – specifically, for having the best tax incentives. The list by IndieWire says one of New Mexico’s biggest advantages is “how little your movie needs to cost before the government will start helping you out.”
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“The state’s refundable tax credit starts at 25 percent and can reach up to 40 percent, with no minimum spend requirement — meaning independent features, shorts, documentaries, and even student films can qualify for government support,” IndieWire stated.
IndieWire goes on to cite Albuquerque’s overall affordability as another advantage, saying “a one-bedroom in the city currently averages about $1,100 per month, per Zillow, while more than 20 years of incentivized film production have built up professional crews, vendors, stages, and training programs across the region.”
This isn’t the first time New Mexico was highlighted for its strides in the movie industry. Back in January, MovieMaker Magazine named three cities in the Land of Enchantment as some of the best places to live and work as a filmmaker in 2026. Santa Fe was ranked as #1 in small cities, Albuquerque #2 in large cities, and Las Cruces #6 in small cities and towns.
New Mexico definitely has its filming accolades, in movies and television alike. The Land of Enchantment is known for classics like Breaking Bad, Better Call Saul, Pluribus, and a lot more. And just in the past decade alone, dozens of movies have filmed in the state, including Oppenheimer and a Transformers flick.
The IndieWire study took 50 American cities under consideration for their list, looking at factors like affordability, production infrastructure, tax incentives, paid work availability, local culture, and news items. “Affordability mattered extra here; Boston boasts extraordinary film institutions but proved too expensive for inclusion. Plenty of other worthy film cities didn’t make the final cut. With only one winner per category, some omissions reflect tough competition rather than a lack of exciting art,” the website states.
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