Hotels & Lodging in Albuquerque, NM (2026)
1 verified hotels & lodging rules for Albuquerque, New Mexico, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Albuquerque imposes a 5% occupancy tax on gross taxable rent for hotel, motel, B&B and short-term rental stays, collected by the vendor from the guest.
Albuquerque Lodgers' Tax: 5% Occupancy Tax
Some RestrictionsRevised Ordinances of Albuquerque § 4-4-6, § 4-4-7
There is hereby imposed an occupancy tax of 5% of gross taxable rent for lodging paid to vendors after December, 1984. ... The occupancy tax shall not apply: If a vendee has been a permanent resident of the taxable premises for a period of at least thirty consecutive days... If the rent paid by a vendee is less than $2 a day.
Looking for Bernalillo County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Albuquerque city rules.
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