New Mexico Rental / transient occupancy tax
Rental / transient occupancy tax in New Mexico
Yes, locally. Under the Lodgers' Tax Act, a municipality, or a county for areas outside city limits, may impose an occupancy tax on lodging by ordinance, capped at 5% of gross taxable rent (NMSA 1978, § 3-38-15(A), (B)). Rates vary by city and county.
Verified Source: NMSA 1978, § 3-38-15(A), (B) (Lodgers' Tax Act, §§ 3-38-13 to 3-38-25) · last checked 2026-10-23
Same topic in neighboring states
All New Mexico landlord-tenant law · New Mexico landlord FAQ · Security deposit limit · Deposit return deadline · Notice to enter · Required lease disclosures · Required disclosures (mold, lead, radon, bedbug, asbestos, flood zone)
Get alerts when New Mexico's landlord laws change
A short email when a rule on this site changes. Free, unsubscribe anytime.