New Mexico lodging tax on Airbnb
Verdict for New Mexico
- Airbnb collects
- Gross receipts tax statewide and lodgers' tax in some cities and counties
- You may still owe
- Local lodgers' taxes Airbnb does not list; bookings made off Airbnb
Researched from Airbnb's New Mexico tax page and the state's short-term rental gross receipts tax rule (3.2.116 NMAC). Versions of Airbnb's page on different domains differ on some local details, such as the Santa Fe city rate. Not yet confirmed by a person; check your city and county before filing.
Tax layers
Gross receipts tax
Reported- Rate
- 5.125% - 8.6875%
- Applies to
- Stays of 30 nights or fewer (Airbnb); the state rule defines a short-term rental as fewer than thirty days
- Airbnb collects
- Yes
- Where to register
- —
- Source
Local lodgers' tax
Reported- Rate
- Varies by city and county
- Applies to
- Short-term stays where a city or county imposes a lodgers' tax (Airbnb lists places such as Albuquerque, Santa Fe, Santa Fe County, Taos, Taos Ski Valley, Mesilla and Truth or Consequences)
- Airbnb collects
- Partly
- Where to register
- —
- Source
Albuquerque hospitality fee
Reported- Rate
- 1%
- Applies to
- Stays of 29 nights or fewer in Albuquerque
- Airbnb collects
- Yes
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| Gross receipts taxReported | 5.125% - 8.6875% | Stays of 30 nights or fewer (Airbnb); the state rule defines a short-term rental as fewer than thirty days | Yes | — | |
| Local lodgers' taxReported | Varies by city and county | Short-term stays where a city or county imposes a lodgers' tax (Airbnb lists places such as Albuquerque, Santa Fe, Santa Fe County, Taos, Taos Ski Valley, Mesilla and Truth or Consequences) | Partly | — | |
| Albuquerque hospitality feeReported | 1% | Stays of 29 nights or fewer in Albuquerque | Yes | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect New Mexico gross receipts tax?
- Yes. Airbnb's New Mexico page says it collects gross receipts tax of 5.125% - 8.6875% on stays of 30 nights or fewer.
- Who administers lodgers' tax in New Mexico?
- The state rule on short-term rentals says lodgers' tax is local and is not administered by the Taxation and Revenue Department. Check with your city or county.
- Does Airbnb collect lodgers' tax everywhere in New Mexico?
- No. Airbnb's page lists lodgers' tax only for certain cities and counties, such as Albuquerque, Santa Fe and Taos.
Sources
- Occupancy tax collection and remittance by Airbnb in New Mexico (Tier 1, Airbnb Help Center)
- 3.2.116 NMAC — Gross receipts tax on short-term rentals (Tier 1, New Mexico State Records Center and Archives)
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General information, not tax advice. Confirm with your state or a tax professional.