What is the New Mexico state lodging tax rate?

4.88% statewide. New Mexico's lodging tax is the state Gross Receipts Tax (GRT) rate of 4.875% (the state portion; combined GRT with local GRT typically lands 6.5–9%). Cities additionally adopt a local Lodgers' Tax of up to 5% — Santa Fe is at 7% combined lodgers' tax, Albuquerque at 5%, Taos at 5%. The 2019 marketplace facilitator law (HB 6) brought Airbnb and Vrbo into mandatory state GRT collection; lodgers' tax collection is city-by-city and most often left to the host. Santa Fe and Taos require additional STR business licenses with annual renewal.

Do Airbnb and Vrbo collect New Mexico lodging tax for me?

Airbnb and Vrbo collect and remit lodging tax in most cases. Local taxes may still be your responsibility — verify with the state DOR.

What's the local add-on range in New Mexico?

Cities and counties may add 0% to 5% on top of the state rate.

Where can I see the official source?

The authoritative source is the New Mexico Department of Revenue at https://www.tax.newmexico.gov/. Always verify before filing.

When was this last verified?

Last verified 2026-05-05. Lodging-tax rates are reviewed annually; entries older than 12 months are flagged for re-verification.

New Mexico Lodging Tax Calculator

How New Mexico lodging tax works

New Mexico is one of a small handful of states that uses a gross receipts tax (GRT) instead of a sales tax. Lodging stacks three components on stays under 30 days:

4.875% state GRT — applies to the room charge (the state portion of the combined GRT).
Local GRT add-on — counties and cities layer on additional GRT, taking combined GRT to 5.5–9.5% depending on address.
Lodgers’ tax — a separate dedicated lodging tax on top of GRT, up to 5%. Funds tourism marketing.

Effective rates in New Mexico’s top STR markets:

Santa Fe (Santa Fe County): 8.4375% combined GRT + 5% lodgers’ tax = ~13.4%
Taos (Taos County): 8.5% GRT + 5% lodgers’ tax = ~13.5%
Albuquerque (Bernalillo County): 7.625% GRT + 5% lodgers’ tax = ~12.6%
Ruidoso (Lincoln County): 7.6875% GRT + 4% lodgers’ tax + 1% short-term rental occupancy tax = ~12.7%
Las Cruces (Doña Ana County): 8.1875% GRT + 5% lodgers’ tax = ~13.2%

GRT rates change semi-annually (January 1 and July 1). Always pull the current rate from NM TRD before filing.

Platform collection

Airbnb and Vrbo collect and remit the combined GRT (state + local) in most cases under New Mexico’s marketplace facilitator rules. The lodgers’ tax is the friction point — Santa Fe, Albuquerque, and Taos typically have platform-collection agreements, but smaller cities like Ruidoso, Las Cruces, and Silver City often require the host to register and remit directly.

Confirm against the New Mexico Taxation and Revenue Department marketplace list each tax period.

What this means in practice

For GRT — handled by Airbnb and Vrbo automatically.
For lodgers’ tax — register with the city finance office (Santa Fe, Taos, Albuquerque, Ruidoso all run their own programs), file monthly or quarterly returns, and remit yourself if the platform doesn’t.
For direct bookings — file all layers yourself.
30+ night stays are exempt from both GRT and lodgers’ tax under most local ordinances. Confirm with the city — Santa Fe and Taos specifically follow this rule.
Santa Fe and Taos both run STR permit programs with caps. Permits are separate from tax compliance.
Note: NM TRD changed GRT to a destination-based tax on services (including lodging) in 2021. The rate is based on the property’s address, not the host’s address.

How to use the calculator above

Enter your booking subtotal (nightly rate × nights + cleaning fee, before tax).
Set the local add-on rate. Santa Fe = ~8.5% (GRT delta + 5% lodgers’). Taos = ~8.6%. Albuquerque = ~7.7%. Ruidoso = ~7.8%. Use the city’s most recent finance office rate.
Read the effective rate. The 4.875% base assumes only the state portion of GRT — adjust for full destination GRT in the local layer.

Source: New Mexico Taxation and Revenue Department. Verified 2026-05-11. Not tax advice — confirm with a CPA or your city finance office before filing.