1031 Exchange New Mexico


Capital Gains Rates

State Rate
Local Rate
50% deductibility
Combined Rate

Additional State Capital Gains Tax Information for New Mexico

The Combined Rate accounts for Federal, State, and Local tax rate on capital gains income, the 3.8 percent Surtax on capital gains and the marginal effect of Pease Limitations (which results in a tax rate increase of 1.18 percent). The Combined Rate also accounts for New Mexico permitting of a 50% State deduction of Federally taxable capital gains.

Additional State Income Tax Information for New Mexico

New Mexico levies state taxes at rates ranging from 1.70% to 4.90%, assessed over progressive income brackets.

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Source: Tax Foundation State Individual Tax Rates and Brackets for 2019 as of March 2019

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