By state

Short-term rental taxes in New Mexico

What you charge guests, who remits it, and what you have to hold.

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Five stacked layers of short-term rental rules. From the bottom: state, county, city, special districts, and HOA and CCRs. The state layer is marked, the one this page covers.

Step one of five

New Mexico is the layer that never changes.

Everything on this page applies right across New Mexico, wherever the property sits. That makes it the one part you can settle before you know the address.

The four layers above it are the ones that move: county, city, special purpose districts, then private rules like an HOA or a neighbourhood covenant that appear in no government database at all. Two properties on opposite sides of the same street can owe different totals.

Run your address for the other four

What New Mexico charges statewide

These apply across New Mexico. Counties and cities add their own on top, which is where the totals diverge.

TaxRateApplies toConfidence
Gross Receipts TaxNew Mexico Taxation and Revenue Department 5.125% Entire charge to the guest, including cleaning and other fees. High Source

Drawn from the New Mexico jurisdictions researched so far. These are the statewide figures only. Open a city below, or run your own address, for the county, city and district layers that stack on top.

Does the platform collect it for you

State Gross Receipts Tax only. Local lodgers’ taxes are not covered by the state marketplace facilitator law.

ChannelWhat you chargeWho remits the state layerConfidence
AirbnbPlatform is merchant of record Nothing, the platform collects all state GRT The platform High Source
VrboYou are merchant of record 5.125% for most areas, but owners should confirm current GRT rate for their location You do High Source
Booking.comYou are merchant of record 5.125% for most areas, but owners should confirm current GRT rate for their location You do High Source
ExpediaYou are merchant of record 5.125% for most areas, but owners should confirm current GRT rate for their location You do High Source
GoogleYou are merchant of record 5.125% for most areas, but owners should confirm current GRT rate for their location You do High Source
WhimstayYou are merchant of record 5.125% for most areas, but owners should confirm current GRT rate for their location You do High Source
DirectYou are merchant of record 5.125% for most areas, but owners should confirm current GRT rate for their location You do High Source

Still yours to charge: Any local city or county lodgers’ taxes.

Questions owners ask about New Mexico

Does Airbnb collect and remit taxes for my short-term rental in New Mexico?

Airbnb collects and remits the state Gross Receipts Tax (GRT) on reservations booked through Airbnb in New Mexico where Airbnb processes the payment. Owners are still responsible for any city or county lodgers’ taxes not collected by Airbnb.

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What is the state tax rate for short-term rentals in New Mexico?

The base state Gross Receipts Tax rate is 5.125%. Local GRT and local lodgers’ taxes may apply as well.

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What counts as a short-term rental in New Mexico?

For state Gross Receipts Tax, any rental of lodging accommodations is taxable unless an explicit exemption applies. There is no specific minimum or maximum stay length for state taxation.

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Do I need a state license or permit to operate a short-term rental in New Mexico?

You need to register for a Combined Reporting System (CRS) identification number from the New Mexico Taxation and Revenue Department to collect and remit state Gross Receipts Tax. No separate state permit for vacation rentals is required.

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How do I register to collect state Gross Receipts Tax in New Mexico?

Register online with the New Mexico Taxation and Revenue Department for a CRS (Combined Reporting System) Identification Number at the Taxpayer Access Point portal.

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Are long-term rentals exempt from state taxes in New Mexico?

No. There is no explicit length-based exemption at the state level; all rental receipts are generally taxable unless a specific exemption applies.

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When are state tax returns due for short-term rentals in New Mexico?

State Gross Receipts Tax returns are due on the 25th day of the month following the close of the reporting period. The filing frequency is set by the Department based on your expected tax due.

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Do I need to file a return if I had no bookings in a month?

Yes, you must file a zero return even if you had no taxable receipts for the period. Failure to file can incur minimum penalties.

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Already researched

Nothing in New Mexico yet

No New Mexico jurisdiction has been run. Start one and the page publishes itself, usually within a few minutes.

Run the first one

After the research

Setting the rates takes an afternoon. Running the property never stops.

The tax setup on this page is a one-time job, and you can do it yourself. Owners call us about everything underneath it.

The work How often
Channel tax settingsRates entered on each platform, direct included Once
Pricing against the marketRates moved as comps, events and pace change Daily
Guest messagingEnquiries, check-ins, problems at 2am 24/7
Listings and distributionContent, photos and settings across every channel Ongoing
Turnovers and coordinationCleans, maintenance, the gaps between stays Every checkout
Reviews and reputationFollow-up that earns the five star, disputes that do not Every stay

We run 300+ properties across 50+ cities and 7 countries, remotely, without standing in any of them. A property in New Mexico is no harder for us to take on than one down the road from our last partner.

See how Corzly manages properties

We do not register, file or remit for you, and we are not tax professionals.

Rates and rules change. Confirm with the taxing authority before you rely on any figure here.