8 licenses, permits and registrations, in the order to get them, each with the agency, the fee and the official page, and what the Census counts of daycares in New Mexico say.
Draft. These 8 rows were drafted from the agencies' own pages in October 2026 and 1 still waits to be confirmed against the agency; one carries a note on what to check. Open the official page before you pay anything.
8 licenses, permits and registrations, in the order to get them
Step 1 of 5Set up the business. Now: Articles of organization (LLC)
0 of 8 items done. Each step opens when the one before it is complete. Progress stays on this device. Members keep a dated, noted plan for each saved location in the workspace.
1Set up the business0 of 3
File online through the Secretary of State’s business portal; paper filings are no longer accepted. The articles name a registered agent with a New Mexico street address. Corporations file a biennial report, but an LLC files nothing after formation, which is why New Mexico LLCs are cheap to keep.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
New Mexico has no DBA or fictitious name filing at the state or county level, so a sole proprietor or an LLC may simply trade under another name. If you want the name protected, register it as a state trademark with the Secretary of State, and use the trade name on the gross receipts tax registration and the municipal business registration.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Needed to hire, to open a business bank account and for the state tax registration. Issued at once online.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Register for taxOpens after step 1
New Mexico has no sales tax; it taxes the seller’s gross receipts, and most businesses pass the tax on to the customer. Register on TAP before the first sale to get a Business Tax Identification Number (the old CRS number). The rate is the state rate plus the rate of the city or county where the sale happens, so look up your location’s rate before pricing. The same registration opens the withholding account once you have employees.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
New Mexico has no statewide business license. Every municipality registers each business location, and the registration asks for the gross receipts tax number and a zoning sign-off, so it is usually the last step before opening. Some cities also require a separate occupancy or fire inspection before issuing it.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Approve the spaceOpens after step 2
Confirm the zoning allows your use before signing; a change of use needs building permits and inspections, and the certificate of occupancy comes before the food permit, the liquor license and the business registration. Use a contractor licensed by the Construction Industries Division for the build-out.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Get the permits for your kind of businessOpens after step 3
A center cares for children in a non-residential setting (a home with more than twelve children is also licensed as a center). Apply through the Department’s licensing portal with the zoning approval, the fire marshal’s and health inspections, the floor plan and the director’s qualifications; fingerprint background checks cover every staff member before the licensing survey.
Fee
Members
Renewal
Members
Official page
Members
Before the first hireOpens after step 4
Workers’ compensation insurance is required once the business has three or more employees, counting part-time staff and working owners who have not opted out, and the Workers’ Compensation Act poster must be up. Register for unemployment insurance in the Department’s UI Tax and Claims system as soon as you pay wages, and report each new hire within 20 days.
The free location checkWho lives and works around an address, the daycares already there and the traffic on its road, from public records.
The full reportWhether the rules allow a daycare at that address, the rent it supports, what has opened and closed nearby, and the questions to settle before signing.
No account. The daycare check reads public records at the address itself.
Sources and dates
Secretary of State business services pages and fee schedule; NMSA 53-19-63; Secretary of State business services pages; NMSA 53-19 (LLC names) and 57-3B (trademarks); IRS EIN page; Taxation and Revenue Department business registration pages and Taxpayer Access Point (TAP); NMSA 3-38-3 (municipal business registration); municipal business registration pages; Construction Industries Division permit pages; municipal zoning and building ordinances; 8.16.2 NMAC (child care center licensing requirements); ECECD child care center license application; Department of Workforce Solutions unemployment insurance tax information (2026 taxable wage base); Workers’ Compensation Administration employer pages; NMSA 52-1-6; U.S. Census Bureau County Business Patterns 2023; U.S. Census Bureau Business Dynamics Statistics. Fees are as published by each agency on the date checked; cities add their own.
Questions about opening here.
8 items, in order: articles of organization (llc), trade name (dba), employer identification number (ein), business tax registration: gross receipts tax and withholding (business tax identification number), municipal business registration and zoning approval and certificate of occupancy, and 2 more.
New Mexico Secretary of State, None, Internal Revenue Service, New Mexico Taxation and Revenue Department, Your city or town clerk and Your city or county planning and building departments, and 2 more.
With articles of organization (llc) (New Mexico Secretary of State, Business Services Division), then trade name (dba). The steps run structure, tax, space, permits and employer, in that order.
Each item's fee, renewal cycle and official page are shown to members, as the agency published them on the date checked. Cities and counties add their own fees.
How to open a daycare in New Mexico (2026) | DoorWorthy
