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🏠 Short-Term Rentals/Taxes & Fees

Taxes & Fees: Albuquerque vs Tijeras

How do taxes & fees rules compare between Albuquerque, NM and Tijeras, NM?

Tijeras has fewer restrictions than Albuquerque.

Albuquerque, NM

Bernalillo County

Heavy Restrictions

Albuquerque STR operators pay 5% Lodgers' Tax, 1% Hospitality Fee, and approximately 7.9% combined Gross Receipts Tax on all room revenue for stays of 29 nights or less. Monthly reporting required by the 25th.

View full Albuquerque rules →

Tijeras, NM

Bernalillo County

Some Restrictions

Tijeras STR operators must pay NM Gross Receipts Tax and applicable Lodgers' Tax under NMSA §3-38-15. State CRS tax ID required from NM Taxation & Revenue Department. Village zoning fees apply for STR permit applications.

View full Tijeras rules →

Key Facts Comparison

FactAlbuquerqueTijeras
Lodgers' Tax5% on room revenueNMSA §3-38-15
Hospitality Fee1% on room revenue-
Gross Receipts Tax~7.9375% combinedNM state + local rate applies
ReportingMonthly by 25th-
Tax ID RequiredNM CRS number-
CRS Tax ID-Required from NM Taxation & Revenue
Zoning Fees-Per Ord. 240, Division 9 (Fees)

Highlighted rows indicate differences between cities.

Albuquerque FAQ

What taxes do I owe on short-term rental income in Albuquerque?

Albuquerque STR operators pay 5% Lodgers' Tax, 1% Hospitality Fee, and approximately 7.9% combined Gross Receipts Tax on all room revenue for stays of 29 nights or less. Monthly reporting required by the 25th.

How much is the short-term rental license fee in Albuquerque?

Lodgers' Tax: 5% on room revenue. Hospitality Fee: 1% on room revenue. Gross Receipts Tax: ~7.9375% combined. Reporting: Monthly by 25th.

Tijeras FAQ

What taxes do I owe on short-term rental income in Tijeras?

Tijeras STR operators must pay NM Gross Receipts Tax and applicable Lodgers' Tax under NMSA §3-38-15. State CRS tax ID required from NM Taxation & Revenue Department. Village zoning fees apply for STR permit applications.

How much is the short-term rental license fee in Tijeras?

Gross Receipts Tax: NM state + local rate applies. Lodgers' Tax: NMSA §3-38-15. CRS Tax ID: Required from NM Taxation & Revenue. Zoning Fees: Per Ord. 240, Division 9 (Fees).

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