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New Mexico has no statewide short-term rental license; cities and counties set local rules. Stays are subject to gross receipts tax and local lodgers' tax.
Yes. New Mexico has no state ban. Cities such as Santa Fe, Albuquerque and Taos regulate short-term rentals with their own permits and limits.
New Mexico has no single statewide definition. Local lodgers' taxes generally apply to stays under 30 days.
There is no state short-term rental license. If you take bookings directly, register with the Taxation and Revenue Department for a gross receipts tax ID. Check your city or county for local permits.
Generally fewer than 30 consecutive days.
Stays are subject to New Mexico's gross receipts tax: a 4.875% state rate plus local rates. Cities and counties add a lodgers' tax. Airbnb and Vrbo collect gross receipts tax on bookings made through them, and some local lodgers' taxes.
Lodge Compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.
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