New Mexico Payroll Withholding
Effective January 1, 2026

Single
Annual EarningsAddonRate
$8,050.00$0.001.50%
$13,550.00$82.503.20%
$20,550.00$306.503.20%
$24,550.00$434.504.30%
$33,550.00$821.504.30%
$41,550.00$1,165.504.70%
$58,550.00$1,964.504.70%
$74,550.00$2,716.504.90%
$218,050.00$9,748.005.90%

Married
Annual EarningsAddonRate
$16,100.00$0.001.50%
$24,100.00$120.003.20%
$32,100.00$376.003.20%
$41,100.00$664.004.30%
$57,100.00$1,352.004.30%
$66,100.00$1,739.004.70%
$102,100.00$3,431.004.70%
$116,100.00$4,089.004.90%
$331,100.00$14,624.005.90%

Head of Household
Annual EarningsAddonRate
$12,075.00$0.001.50%
$20,075.00$120.003.20%
$28,075.00$376.003.20%
$37,075.00$664.004.30%
$53,075.00$1,352.004.30%
$62,075.00$1,739.004.70%
$98,075.00$3,431.004.70%
$112,075.00$4,089.004.90%
$327,075.00$14,624.005.90%

Supplemental income: 5.90%

Note(s):

  • All amounts are annual unless otherwise noted
* Indicates changes made in the past 30 days