Short-Term Rental Regulations in New Mexico
State Overview
New Mexico does not preempt local STR regulation. Municipalities retain full authority to regulate short-term rentals through zoning and licensing. The state imposes a 5.125% Gross Receipts Tax (Lodging) in addition to any local taxes. Cities in New Mexico
| City | Permit | Tax Rate | Day Limit | Primary Res. | |
|---|---|---|---|---|---|
| Albuquerque | ✓ Required | ~13.625% | No limit | No | → |
| Santa Fe | ✓ Required | ~15% | No limit | No | → |
| Taos | ✓ Required | ~14.175% | No annual cap · per-stay limit | No | → |
New Mexico's STR Landscape
New Mexico does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 5.125% Gross Receipts Tax (Lodging) in addition to local taxes.
Regulation varies significantly across cities. Tax rates vary from ~13.625% to ~15%.
Popular Short-Term Rental Markets
High-demand markets in other states — compare their permit, tax, and day-limit rules:
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Other States
Alabama 7 cities Alaska 1 city Arizona 9 cities Arkansas 3 cities California 30 cities Colorado 12 cities Connecticut 1 city Delaware 2 cities District of Columbia 1 city Florida 24 cities Georgia 8 cities Hawaii 4 cities Idaho 3 cities Illinois 7 cities Indiana 4 cities Kentucky 3 cities Louisiana 2 cities Maine 4 cities Maryland 4 cities Massachusetts 6 cities Michigan 8 cities Minnesota 3 cities Mississippi 3 cities Missouri 5 cities Montana 3 cities Nevada 1 city New Hampshire 2 cities New Jersey 5 cities New York 12 cities North Carolina 7 cities Ohio 7 cities Oklahoma 3 cities Oregon 3 cities Pennsylvania 9 cities Rhode Island 2 cities South Carolina 9 cities South Dakota 2 cities Tennessee 7 cities Texas 15 cities Utah 7 cities Vermont 2 cities Virginia 6 cities Washington 5 cities West Virginia 2 cities Wisconsin 6 cities Wyoming 1 city