Albuquerque Short-Term Rental Regulations

Last verified: 2026-06-18
TL;DR
Albuquerque requires Short-Term Rental Permit ($120) with no primary-residence requirement. Combined tax rate is ~13.625%. No annual day limit.
⚠ Before you rely on the summary
The number of STR permits is capped. The permit pool may be full and new permits limited, waitlisted, or currently unavailable — new operators may not be able to obtain one. Confirm current availability (and the rules for your specific zone/permit type) before relying on the figures below.
Disclaimer
This information is provided for general informational purposes only and does not constitute legal, tax, or regulatory advice. Short-term rental regulations change frequently. Always verify current requirements with your local government before listing your property or making investment decisions.
Key Requirements at a Glance
Permit ✓ Required — Short-Term Rental Permit ($120)
Primary Residence Not required
Annual Day Limit No limit
Tax Rate ~13.625%
Max Penalty $500 per day
Insurance $250,000 liability required

New to short-term rentals? Jump to the compliance checklist →

Permit & Licensing

Short-Term Rental Permit

FeeAmount
Initial cost$120
Renewal$90 / Annual

This permit type does not require primary residence.

Application Process

Apply online at albuquerque.munirevs.com with a business registration, a floor plan, an acknowledgment of compliance with City ordinances, a Good Neighbor Agreement, and proof of short-term rental insurance ($250,000 minimum). The $120 initial permit fee applies. Permits are usually approved in 5-7 business days once complete. Each owner (STRO) may hold no more than three permits, and the City caps total active permits at 1,200.

Tax Obligations

TaxRateAuthority
City of Albuquerque Lodgers' Tax 5% City of Albuquerque
City of Albuquerque Hospitality Fee 1% City of Albuquerque
New Mexico Gross Receipts Tax 7.625% New Mexico Taxation and Revenue Department

Combined rate: ~13.625% of gross rental income.

Collection: Operators collect and remit the City Lodgers' Tax and Hospitality Fee through the City's online portal (albuquerque.munirevs.com); New Mexico Gross Receipts Tax is reported and remitted separately to the New Mexico Taxation and Revenue Department.

Filing: City Lodgers' Tax and Hospitality Fee are reported and remitted monthly. New Mexico Gross Receipts Tax filing frequency is determined by the New Mexico Taxation and Revenue Department.

Rental Limits

Albuquerque does not impose an annual cap on the number of nights you can rent.

Occupancy & Density Limits

Two persons (over 12 years old) per bedroom, plus 2 additional persons (excluding studios/efficiencies); for example a two-bedroom unit allows 6 overnight occupants. Gatherings limited to twice the overnight occupancy but no more than 20, and must disperse by 10:00pm.

Zoning & Restrictions

No city-wide separation/density requirement is currently in force; a proposed 330-foot separation in Council Districts 2 and 6 (O-24-40) failed and did not become law. Citywide STR permits are capped at 1,200, and each owner (STRO) may hold no more than three permits.

Insurance & Safety

Insurance

Operators must maintain at least $250,000 in liability insurance covering the property's use as a short-term rental.

Safety & Operating Requirements

Penalties for Non-Compliance

Civil assessments of $500 per day for every day the property remains in violation. If an STR commits three or more violations of City ordinances or State statutes within a 12-month period, the STR Permit is revoked for two years.

Platform Requirements

An STR permit is required for each unit rented, even units at the same location. Operators must hold a valid City Business Registration and remit Lodgers' Tax and Hospitality Fees through the City's online portal (albuquerque.munirevs.com).

Compliance Checklist

Follow these steps to legally operate a short-term rental in Albuquerque:

  1. Meet safety requirements. Proof of short-term rental insurance (minimum $250,000 coverage per unit). A 'Good Neighbor Agreement' posted inside each unit informing guests of applicable City ordinances. A floor plan submitted with the permit application. A designated Short-Term Rental Manager who resides or is based within 20 miles of the City limits. Acknowledgment that owner and operator will comply with all applicable City ordinances.
  2. Obtain liability insurance. $250,000 minimum.
  3. Apply for Short-Term Rental Permit. Submit application + $120 fee.
  4. Register for tax accounts. Set up lodging tax accounts with City of Albuquerque (Lodgers' Tax and Hospitality Fee); New Mexico Taxation and Revenue Department (Gross Receipts Tax).
  5. Collect and remit taxes. ~13.625% on all bookings.
  6. Renew annually. $90 renewal fee.

Frequently Asked Questions

Do you need a permit to run an Airbnb in Albuquerque?
Yes. Operating a short-term rental — including an Airbnb or Vrbo — in Albuquerque requires a Short-Term Rental Permit.
How much does a short-term rental permit cost in Albuquerque?
A Short-Term Rental Permit in Albuquerque costs $120 per year. Renewal is $90 per year.
Does Albuquerque require a short-term rental to be your primary residence?
No. Albuquerque allows non-owner-occupied short-term rentals, so investment properties can qualify provided you hold the required permit.
How many days a year can you short-term rent in Albuquerque?
Albuquerque does not cap the number of nights per year you can short-term rent, though permitting, zoning, and occupancy rules still apply.
What taxes do you pay on a short-term rental in Albuquerque?
Short-term rental stays in Albuquerque are subject to a combined ~13.625% in lodging taxes. This combines 5% City of Albuquerque Lodgers' Tax + 1% City of Albuquerque Hospitality Fee + 7.625% New Mexico Gross Receipts Tax. The host is responsible for collecting and remitting them.
What happens if you run a short-term rental without a permit in Albuquerque?
Operating without a permit can cost up to $500 per day.

Official Sources

  1. Short Term Rental FAQ | City of Albuquerque
  2. Short-Term Rental Ordinance O-23-69 (Sections 13-19-1 through 13-19-8) | City of Albuquerque
  3. Lodgers' Tax and Hospitality Fee Ordinance (Article 4) | City of Albuquerque
  4. Gross Receipts and Compensating Tax Rate Schedule (July 1, 2025 - June 30, 2026) | New Mexico Taxation and Revenue Department