Hotels, motels, and short-term rentals in Albuquerque collect a 5% Lodgers Tax, a 1% Hospitality Fee, and state Gross Receipts Tax, producing a combined lodging tax burden of roughly 14% on each night's rent.
Albuquerque imposes a 5% Lodgers Tax under the New Mexico Lodgers Tax Act (NM §3-38-13) plus a 1% Hospitality Fee on every room rental of less than 30 days. Operators must register with the city, collect the taxes from guests, and remit monthly. Lodgers Tax revenue is earmarked for tourism promotion and supporting facilities like the convention center. Combined with the New Mexico Gross Receipts Tax that applies in Albuquerque, the typical lodging tax total reaches about 14% of each night's rent. Short-term rental hosts and online platforms are subject to the same collection requirements as hotels.
Failing to register, under-reporting nightly receipts, or pocketing collected taxes can lead to back-tax assessments, interest, civil penalties, and personal liability for responsible operators.
Albuquerque, NM
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Albuquerque, NM
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See how Albuquerque's transient occupancy tax rules stack up against other locations.
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