Albuquerque, NM short-term rental permit

What Albuquerque asks of you

• No operator may run a short-term rental without a valid permit from the Planning Department for each unit.^[4]

• A short-term rental is a rental in a dwelling unit of 29 days or less. Each unit in an apartment building counts as its own rental unit.^[4]

• The application gives the unit's address and the contact of an agent available 24 hours a day. A scaled floor plan with square footage goes with it.^[4]

• The operator signs a statement of compliance with city codes, among them the Integrated Development Ordinance, the Fire Code and the Noise Ordinance.^[4]

• Each unit carries short-term rental insurance of at least $250,000, covering damage to guests and damage to others, neighbors included.^[4]

• The fee is $120 for each initial permit and $90 for each renewal. A permit stays valid for 12 consecutive months.^[4]

• The permit terminates when ownership of the unit transfers. A new owner who wants to keep renting short term files a new application.^[4]

• Overnight occupancy is two adults per bedroom plus two, so a three-bedroom house sleeps eight. Anyone over 12 counts as an adult.^[4]

• Gatherings stop at twice the overnight occupancy or 20 people, whichever is less. They must end by 10:00 p.m.^[4]

• Each unit displays its permit and the Good Neighbor Agreement that the Planning Department issues every year.^[4]

• All marketing materials for a unit carry the permit number issued by the city.^[4]

• After a 30-day grace period, the city can seek civil assessments of $500 for each day the property stays in violation.^[4]

• Three violations of city ordinances or state statutes within 12 months revoke the permit for two years.^[4]

• The permit needs a valid city business license, which in turn needs a New Mexico Business Tax Identification Number.^[5]

• An operator whose rentals usually run longer still needs the permit, plus a business license, whenever a guest stays 29 days or less.^[5]

What New Mexico asks wherever you host

These rules apply at this address whatever the city decides.

• A platform such as Airbnb doing business in New Mexico pays gross receipts tax on the full amount of the stay, its own fees included. The host reports the same receipts, then claims the Section 7-9-117 deduction.^[2]

• The gross receipts rate follows the property's location. It combines the state's 4.875% for July 1, 2026 through June 30, 2027 with the local options in force there.^[3]

• A county occupancy tax stops at city limits under the Lodgers' Tax Act, and no occupancy tax may exceed 5% of rent. The vendor collects it as a separate charge.^[1]