How much
| Household | Credit |
|---|---|
| Most homeowners | 50% of product and installation cost, up to $500 per window or door |
| Low-income taxpayers or affordable housing | 100% of product and installation cost, up to $1,000 per window or door |
Unlike the PNM rebate, installation counts toward the cost.
What qualifies
- ENERGY STAR rated windows and doors, rated for where they're installed
- Products that meet the state's insulation standards
- Installed on or after January 1, 2021, for taxable years before January 1, 2028
How to claim it
- Install qualifying windows or doors
- Apply online through EMNRD (the state Energy, Minerals and Natural Resources Department) and upload your documents
- If approved, EMNRD emails you a certificate of eligibility
- Use the certificate when you file your New Mexico taxes
The program has an annual cap. If it's reached, EMNRD may issue your certificate for the next year that has funds. Details are on EMNRD's windows and doors page.
An example
Say a window costs $1,000 installed. A typical household could claim 50%, or $500. On a $1,400 window the credit is still capped at $500. Add the $80 PNM rebate and the net cost drops further.
We provide itemized invoices with product and installation costs for your application. Call (505) 616-3368.
Rebate and tax credit rules change and funds can run out. This page is general information, not tax advice. Confirm current terms with the program and talk to a tax professional about your own return. Last reviewed November 2026.
Common questions
Is this the same as the federal credit?
No. This is a New Mexico state credit. The federal energy-efficient home improvement credit for windows ended after 2025. See federal window tax credit.
Can I use both the PNM rebate and the state credit?
Many homeowners can. Check each program's rules, and ask a tax professional how the rebate affects the cost you claim.
Do patio and entry doors count?
ENERGY STAR rated doors can qualify, up to the same per-product limits.