State

New Mexico short-term rental laws (2026)

New Mexico hands lodging taxes to its cities and counties. A city taxes stays inside its limits, while a county taxes only the land outside them. Each must license every vendor that furnishes lodging.^[1]

Every rule below links to the official source it comes from, verified October 1, 2026.

White gypsum dunes with mountains on the horizon in White Sands National Park, New Mexico

Is Airbnb legal in New Mexico?

Legal, with local permits

Any permit comes from local government. At the state level, platforms pay gross receipts tax on every stay booked through them.

7 official sources · verified October 1, 2026

Photo: Caleb Jack on Unsplash

PermitNot required · State tax ID only, permits are local
Primary residenceVaries
Number on listingNot required
Night capNone in state law

New Mexico short-term rental laws

New Mexico short-term rental laws work in two layers. The state layer is tax. A host registers for a free Business Tax ID, and booking platforms owe gross receipts tax on each stay they handle. That rate is set where the home sits, with a state share of 4.875% for July 1, 2026 through June 30, 2027. The local layer covers permits and lodging tax. Santa Fe caps residential permits at 1,000, and Albuquerque charges $120 for a first permit. Under the Lodgers' Tax Act, a city or county occupancy tax stops at 5% of rent.^[2]

Every New Mexico rule, sorted by what it asks

Filter by topic. Each line carries the number of its official source, listed at the bottom of the page.

You must

Register for a New Mexico Business Tax ID, which is free[4]
Report rental receipts for gross receipts tax, then deduct what a platform paid[2]
Get the vendor license required by the local occupancy tax ordinance[1]
Charge the occupancy tax separately from the rent[1]
Check local permit rules, such as Santa Fe's 1,000-permit cap[5]

You must not

Advertise a Santa Fe unit without a valid permit or registration[5]
Fold the occupancy tax into the nightly rent[1]

Not required

A fee for the state Business Tax ID[4]
A state night cap[1]

Cities in this state

Short-term rental rules in 5 New Mexico cities

Ranked by the share of housing the Census counts as seasonal.

Short-term rental rules by city in New Mexico
City	Local rule	Primary residence	Night cap	Seasonal homes per 1,000
Angel Fire short-term rental rulesColfax County, NM	Permit required	Not published	None published by the village	714
Cloudcroft short-term rental rulesOtero County, NM	No city ordinance	Not published	None published by the village	606
Ruidoso short-term rental rulesLincoln County, NM	Permit required	Not published	None published by the village	435
Santa Fe short-term rental rulesSanta Fe County, NM	Capped	Not published	One rental per seven days, 44 rentals a year	44
Albuquerque short-term rental rulesBernalillo County, NM	Permit required	Not published	None published by the city	6

How to apply in New Mexico

1
Get a Business Tax ID from the Taxation and Revenue Department. Register online or file form ACD-31015.^[4]
2
Get the vendor license that the city or county ordinance imposing the occupancy tax must provide for.^[1]

Five jurisdictions, same questions

The New Mexico column comes from the official sources on this page. The other columns show the headline rule from each WonderGuest page. Open a page for the full detail.

Short-term rental rules in New Mexico compared with other jurisdictions
Question	New Mexico	Texas	Arizona	Colorado	Utah
Permit	Not requiredState tax ID only, permits are local	Not requiredNone issued by the state	RequiredLocal permit where the city has one, $250 at most	RequiredLocal license where your county or town has one	Not requiredNone from the state. Cities issue their own
Primary residence	Varies	Not required	Varies	Varies	Varies
Night cap	None in state law	None published by the state	None the statute allows a city to set	A local option, where adopted	None in state law
Number on listing	Not required	Not required	Required	Not required	Not required
Where allowed	Where the local ordinance allows it	Under the city's own regulations	Everywhere: a ban is preempted	Set by local rules, bans included	Where the city's zoning allows it
Occupancy tax	Local, up to 5% of rent	6% state, plus a local rate	Transient lodging tax under 30 nights	2.9% state sales tax, plus local taxes	1.07% state room tax, plus sales tax
Fine without permit	Set locally, $500 a day in Albuquerque	None set by the state	Up to $1,000 a month	Listing removed within 7 days of a county notice	Set by each city
		Texas short-term rental rules	Arizona short-term rental rules	Colorado short-term rental rules	Utah short-term rental rules

Keep exploring

Coming up

What's changing

No change with an effective date appears in the official sources on this page as of October 1, 2026.

FAQ

New Mexico short-term rental questions

Do I need a state license for a short-term rental in New Mexico?

The state asks anyone engaging in business there to register with the Taxation and Revenue Department. The Business Tax ID it issues is free.^[4]

Does Airbnb pay New Mexico gross receipts tax for hosts?

Platforms such as Airbnb owe it when they have a presence in New Mexico or over $100,000 in receipts there. The host then reports and deducts those receipts.^[2]

How much lodgers' tax can a New Mexico city charge?

The occupancy tax under the Lodgers' Tax Act cannot exceed 5% of gross taxable rent. A county applies its own only outside city limits.^[1]

Why is the lodging tax 7% in Santa Fe?

Santa Fe adds a 2% convention center fee to its 5% occupancy tax. Both apply to the gross taxable amount paid for lodging.^[6]

What is the gross receipts tax rate on a New Mexico rental?

It depends on where the home sits. For July 1, 2026 through June 30, 2027, the state share is 4.875%. Local options come on top.^[3]

Sources

NMSA 1978, Sections 3-38-13 to 3-38-25, Lodgers' Tax Act, New Mexico Compilation Commission, read on October 1, 2026
Bulletin B-200.37, Marketplace Providers and the Sale of Lodgings or Accommodations (rev. June 2024), New Mexico Taxation and Revenue Department, read on October 1, 2026
Gross Receipts and Compensating Tax Rate Schedule, July 1, 2026 through June 30, 2027, New Mexico Taxation and Revenue Department, read on October 1, 2026
Who must register a business?, New Mexico Taxation and Revenue Department, read on October 1, 2026
Short-Term Rental Unit Ordinance, Subsection 14-6.2(A)(5) SFCC 1987, City of Santa Fe, read on October 1, 2026
Frequently Asked Questions, Lodger's Tax (updated February 2026), City of Santa Fe, read on October 1, 2026
Code of Ordinances, Chapter 13, Article 19: Short Term Rentals, City of Albuquerque, read on October 1, 2026

This page is not legal advice. It summarizes the official sources listed on this page as they read on October 1, 2026. Rules can change after that date, so check with the issuing office before you apply or publish a listing.

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