National screening profile · NM

New Mexico: screen the state, then prove the local case.

This canonical New Mexico page preserves the statewide screening record. Ownership law, employment rules, workforce programs, and address-level tax and market evidence have not yet received the five-state depth-pilot treatment.

Population · 20252,125,498

-0.06% from 2024

Dentist supply46.91 / 100k

997 professionally active dentists; not local FTE

Household income$64,140

State real median · CPS 2024

Hygienist wage$93,380

Mean annual · BLS May 2025

Medicaid dentists58.9%

Enrollment or participation is not appointment access

Tax and owner layer

Keep the owner, practice, property, and local systems separate.

These are screening anchors, not a tax return, entity recommendation, or location ranking.

Owner income5.9% top · Graduated

Model the full bracket schedule, deductions, surtaxes, filing status, residency, credits, and nonwage income—not merely the top rate.

Entity layer5.9% top · Flat

Gross Receipts Tax can reach services and differs by location; deductions and payer-specific treatment require current review.

Sales and use4.88% state rate

Gross Receipts Tax treatment of professional services, deductions, and local increments requires current advice.

Local overrideExact address required

No broad local individual income tax highlighted; verify the exact city, county, payroll, and occupational rules.

PTET / SALTElection-specific

Check the current election, eligibility, credit, add-back, deadline, and owner-residency rules before relying on a PTET benefit.

Estate / inheritanceNo state estate or inheritance tax highlighted; federal rules and later law changes still matter.

Test succession, goodwill, real estate, insurance, residency, and later law separately.

National layer only

New Mexico has not received a deep legal and workforce profile yet.

Use the statewide metrics to decide whether the state deserves further work. Do not infer corporate-practice rules, noncompete treatment, incentive eligibility, or local opportunity from this page.

Continue with a controlled local request.

Record the county, city, ZIP, parcel, payer segment, trade area, ownership question, and exact sources that must be checked.

Build the local file

Decision boundary

No state profile chooses the practice location.

Use it to narrow the work. The final case requires exact-address taxes, lawful entity and contract review, verified local capacity, payer terms, staffing, property, construction, household runway, and a downside scenario.

Start the local investigation