New Mexico, checked October 2, 2026

New Mexico lodgers' tax for short-term rentals: what hosts collect and file

New Mexico leaves the lodgers' tax to its cities and counties, outside the state revenue department. The state's own share comes through gross receipts tax. Its rate follows the rental's location. A booking platform with a presence in New Mexico, or over $100,000 of receipts there the year before, pays that tax on its bookings.^[2]

Sources last checked on October 2, 2026.

State taxNot published
Total by city12.813% to 15.338%5 of 5 cities publish every rate
Airbnb collectsGross receipts tax, some lodgers' taxes
Cleaning feeTaxed

New Mexico lodgers' tax

A city may adopt New Mexico's lodgers' tax by ordinance, and so may a county outside city limits. It is an occupancy tax on lodging. State law caps it at 5% of gross taxable rent. The host, as vendor, collects it from guests as a separate charge and holds it in trust for the local government. A guest who signs a written agreement for 30 consecutive days or more owes none of it.^[1]

What the state of New Mexico charges

State taxes on a short-term rental stay in New Mexico
Tax	Rate	Applies to	Long stays	Paid to
New Mexico gross receipts tax^[3]	Not publishedSet by location: each rate adds county and city increments to the state's rate. The department publishes it by location code.	The total received for the stay, counted as gross receipts from leasing or licensing property in New Mexico.	Not published as a number of nights. Hotel, motel and rooming house rooms stay taxable whatever the rental period.	New Mexico Taxation and Revenue Department

Local taxes in 5 New Mexico cities

Counties and cities add their own rates. A city with a layer that has no published rate gets no total.

Short-term rental tax layers by city in New Mexico
City	Tax layers	Total
Albuquerque short-term rental rules	New Mexico gross receipts tax, Albuquerque rate 7.625% Albuquerque lodgers' tax 5% Albuquerque hospitality fee 1% Section 4-4-14 of the lodgers' tax ordinance makes booking platforms collect the occupancy tax and remit it to the city, acting as the host's agent.	13.625%
Angel Fire short-term rental rules	New Mexico gross receipts tax, Angel Fire rate 7.938% Angel Fire lodgers' tax 5% Angel Fire sports and recreation facility fee 2.4% Angel Fire taxes the whole charge, cleaning and pet fees included. Its own example taxes $830 for a $350 night with a $280 cleaning fee and a $200 pet fee. Hosts on a rental platform attach its monthly statement to the village report.	15.338%
Cloudcroft short-term rental rules	New Mexico gross receipts tax, Cloudcroft rate 7.813% Cloudcroft lodgers' tax 5% Every vendor providing lodging in the village collects the occupancy tax on its behalf. The village posts the remittance form on its business registration page.	12.813%
Ruidoso short-term rental rules	New Mexico gross receipts tax, Ruidoso rate 8.188% Ruidoso lodgers' tax 5% The village says a rental of 29 days or less collects lodgers' tax plus gross receipts tax on the guest's gross charge. Lodgers' tax reporting runs only through its online portal.	13.188%
Santa Fe short-term rental rules	New Mexico gross receipts tax, Santa Fe city rate 8.188% Santa Fe lodgers' occupancy tax 5% Santa Fe convention center fee 2% Booking sites such as Airbnb and Vrbo pay Santa Fe's lodgers' tax in one lump sum for all their hosts. The city still asks each host for a monthly report by the 25th, noting what the platform pays.	15.188%

Tax on a three-night stay in Albuquerque

Take 3 nights at $200 plus a $100 cleaning fee in Albuquerque, the largest New Mexico city here with a rate on every layer. The cleaning fee counts toward the taxable amount.

Rent, 3 nights: $600.00
Cleaning fee: $100.00
Taxable amount: $700.00
New Mexico gross receipts tax, Albuquerque rate (7.625%): $53.38
Albuquerque lodgers' tax (5%): $35.00
Albuquerque hospitality fee (1%): $7.00
Tax on the stay: $95.38
Guest pays: $795.38

What Airbnb and Vrbo collect in New Mexico

Airbnb

Gross receipts tax, some lodgers' taxes

Airbnb charges gross receipts tax across New Mexico, cleaning fees included, for stays up to 30 nights. Its guest fees are taxed too. Lodgers' tax is collected only where its page lists the town, such as Albuquerque, Santa Fe and Ruidoso.^[6]

Vrbo

Gross receipts tax, six lodgers' taxes

Vrbo has paid state, county and municipal gross receipts tax statewide since July 1, 2019. Its lodgers' tax entries name six places, Angel Fire and Santa Fe County among them.^[7]

How to register and file in New Mexico

Every business operating in New Mexico must register with the state's revenue department for a Business Tax Identification Number. It is free, and an online application usually gets one within one business day.^[4]

Filing: Your registration certificate sets how often you file: monthly, quarterly or semiannually. The 25th of the following month is the deadline for each gross receipts tax return.^[5]
Cleaning fees: The department counts everything the guest pays a platform, cleaning fee included, as gross receipts.^[2]
Service fees: Service fees built into what the guest pays for the stay are taxable gross receipts. So is a fee for using facilities on the property.^[2]

Penalties in New Mexico

Late filing or late payment with tax owed adds 2% of the tax a month, up to 20%.^[5]
A late return still costs a $5 civil penalty when no tax is due.^[4]
Every lodgers' tax ordinance penalizes a vendor who fails to remit: $100 or 10% of unpaid tax, whichever is greater.^[1]
Under the same ordinance, failure to pay is a misdemeanor. It is punishable by a fine up to $500, up to 90 days in jail, or both.^[1]

Calculator

Estimate the tax on a stay in New Mexico

Pick a city, then enter the nightly rate, the nights and the cleaning fee.

City in New Mexico

This is not tax advice. Confirm the rates with the tax office before you file.

Tax on this stay in Albuquerque

$95.38

New Mexico gross receipts tax, Albuquerque rate (7.625%)$53.38

Albuquerque lodgers' tax (5%)$35.00

Albuquerque hospitality fee (1%)$7.00

Taxable amount, cleaning included$700.00

Guest pays in total$795.38

Albuquerque short-term rental rules

Who collects it

In Albuquerque

Section 4-4-14 of the lodgers' tax ordinance makes booking platforms collect the occupancy tax and remit it to the city, acting as the host's agent.

What's changing

Announced changes

No change announced as of October 2, 2026.

Asked by hosts

New Mexico lodgers' tax: host questions

Do I still report gross receipts if Airbnb pays the tax?

Yes. The department treats you as engaging in business in New Mexico. You report the receipts from platform bookings, then deduct them under Section 7-9-117 and owe nothing on them.^[2]

Is gross receipts tax part of the lodgers' tax base?

No. Gross taxable rent is the total rent paid for lodging, without the state gross receipts tax or local sales taxes.^[1]

Can I file gross receipts tax quarterly?

Yes, if your average liability stays under $200 a month over any 12 months. Above $200, returns must be monthly.^[4]

What if the platform does not pay the tax?

Then you report and pay the gross receipts tax yourself, at the rate for the property's location. The marketplace deduction is not available in that case.^[2]

Keep exploring

Sources