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Albuquerque, NM Hotels & Lodging: Transient Occupancy Tax (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified August 2026

Key Facts

Tax rate
5% of gross taxable rent
Long-stay exemption
30+ consecutive days
Minimum taxable rent
Exempt under $2/day
Use of proceeds
Half+ to tourism promotion
Applies to
Hotels, B&Bs, short-term rentals

Summary

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.

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.

Source: Albuquerque Code of OrdinancesView official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-95: Current through Ordinance 2026-010, passed 4-6-2026).

Full Breakdown

The city's Lodgers' Tax Ordinance imposes an occupancy tax of 5% of gross taxable rent for lodging paid to vendors, covering hotels, motels, bed and breakfasts, guest ranches, and other taxable premises. Marketplace providers such as booking platforms that advertise lodging and collect payment on a host's behalf fall within the ordinance's scope alongside individual vendors. Stays of 30+ consecutive days, or written agreements for 30+ days, are exempt, as is rent under $2 a day. At least half of proceeds must fund tourism advertising and promotion.

Violations & Fines

Vendors who fail to collect and remit the occupancy tax are personally liable for the tax plus penalty and interest; delinquent tax becomes a lien on the vendor's property, and the City may sue to collect after 90 days' delinquency notice or after two consecutive months of nonpayment.

Frequently Asked Questions

Does Albuquerque's lodgers' tax apply to Airbnb-style rentals?
Yes. The ordinance's definition of taxable premises and 'marketplace provider' covers booking-platform-facilitated short-term lodging, not just traditional hotels.
Is a long-term extended-stay guest taxed?
No. Guests who are permanent residents of the premises for 30+ consecutive days, or have a written 30-day-plus lodging agreement, are exempt from the occupancy tax.

Sources & Official References

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