Santa Fe, NM Short-Term Rentals: Taxes & Fees (2026)

2(A)(5)(h) of the Santa Fe Land Development Code lists four fees that fund the short-term rental program: a one-time, non-refundable $100 application, processing, and inspection fee charged when a new permit or registration is filed; a $35 annual business license fee that every short-term rental unit owes regardless of zoning; and a $290 annual fee that applies as a 'permit fee' on residentially zoned property or a 'registration fee' on non-residentially zoned property. 2(A)(5) and the related licensing and tax sections of Chapter 18 SFCC 1987.

2(A)(5)(e)(xi) makes clear that the local fee schedule does not replace tax obligations: the owner must still pay all applicable local, state, and federal taxes, including lodgers' tax, gross receipts tax, and income tax, on rental proceeds. 2(A)(5)(g)(iii) sets a deadline of March 15 for renewing the permit or registration together with the business license; missing that date allows a $50 late fee to extend filing to April 15, after which an unrenewed permit reverts to the land use department and its slot becomes available to the next applicant on the waiting list. 2(A)(5)(l), separate from any tax delinquency the state or county may pursue on the lodgers' or gross receipts tax.