Hotels & Lodging in New Mexico (2026)
7 rules on the books across New Mexico, 7 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Albuquerque
Some RestrictionsAlbuquerque imposes a 5% occupancy tax on gross taxable rent for hotel, motel, B&B and short-term rental stays…
Read full rule →Dona Ana County
Some RestrictionsDoña Ana County imposes a 5% occupancy (lodgers') tax on gross taxable rent for hotels, motels and other short-term…
Read full rule →Las Cruces
Some RestrictionsLas Cruces charges a 5 percent lodgers' tax on gross taxable rent for hotel, motel and short-term lodging stays. Every…
Read full rule →Otero County
Some RestrictionsHotels, motels, cabins and other commercial lodging in unincorporated Otero County pay a 5% occupancy tax on top of…
Read full rule →Rio Rancho
Some RestrictionsRio Rancho charges a 5% occupancy tax on gross taxable rent for hotels, motels, and short-term rentals, and vendors…
Read full rule →Sandoval County
Some RestrictionsSandoval County imposes a 5% occupancy tax on gross taxable rent charged at hotels, motels, guest houses, RV parks and…
Read full rule →Santa Fe
Some RestrictionsSanta Fe charges a combined 7% lodgers' tax on hotels, motels and other short-term lodging: a 5% occupancy tax plus a…
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