Albuquerque, NM Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Lodgers' occupancy tax rate
- 5% of gross taxable rent
- Hospitality fee rate
- 1% of gross taxable rent
- Combined city rate
- 6% on short-term rental stays
- Late payment penalty
- 10% of tax or $100, greater
- Exemption threshold
- Stays of 30+ consecutive days
Summary
Albuquerque imposes a 5% lodgers' occupancy tax plus a 1% hospitality fee, a combined 6% on gross rent, for every short-term rental stay, collected by the host and remitted monthly to the City.
There is hereby imposed an occupancy tax of 5% of gross taxable rent for lodging paid to vendors after December, 1984.
(B) Not less than one-half of the proceeds of such occupancy tax shall be used for the purpose of advertising, publicizing and promoting tourist-related attractions, facilities and events. Notwithstanding the preceding sentence, the payment of principal and interest on outstanding bonds issued prior to July 1, 1977 pursuant to Section 3-38-23 or 3-38-24 NMSA 1978, shall be in accordance with the retirement schedules of the bonds established at the time of issuance.
(C) Any balance of the occupancy tax proceeds not used for the purpose set forth above may be used to defray the costs of:
(1) Collecting and otherwise administering the tax, including the performance of audits required by the Lodgers' Tax Act, Sections 3-38-13 to 3-
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 Revised Ordinances of Albuquerque impose a 5% occupancy (lodgers') tax under § 4-4-6 and a separate 1% hospitality fee under § 4-8-4, both charged on gross taxable rent paid for lodging at any taxable premises, a term defined to reach guest houses, mobile homes, and similar short-term accommodations. The Lodgers' Tax Advisory Board created by § 4-4-13 reserves a seat for a short-term rental industry representative, confirming STR hosts are covered vendors. Marketplace providers such as booking platforms must collect and remit the tax on the host's behalf under § 4-4-14. Stays of 30 or more consecutive days, or booked under a written agreement for 30+ days, are exempt from both charges.
Violations & Fines
Filing a return without paying triggers a penalty of 10% of the tax or $100, whichever is greater, plus interest up to 1% a month and possible district court collection action.
Frequently Asked Questions
Do Airbnb and Vrbo hosts in Albuquerque owe this tax?
Is this tax on top of New Mexico's gross receipts tax?
Sources & Official References
Other rules in Albuquerque
How Albuquerque compares: Cities with the Highest Short-Term Rental Taxes·Compare Albuquerque to another location·View the New Mexico short-term rentals overview
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