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    Pobieranie i odprowadzanie podatku hotelowego przez Airbnb w Nowym Meksyku

    New Mexico State, NM

    Guests who book Airbnb listings that are located in New Mexico State, NM will pay the following taxes as part of their reservation:

    Gross Receipts Tax: 5.125% - 8.6875% of the listing price including any cleaning fees and guest fees for reservations 30 nights and shorter. For detailed information, please visit the New Mexico Gross Receipts Overview website.

    Taos County

    Guests who book Airbnb listings that are located in the unincorporated areas of Taos County, NM (does not include the incorporated cities of Questa, Red River, Taos Ski River, and Taos) will pay the following tax as part of their reservation:

    • Lodger’s Tax: 5% of the listing price including any cleaning fees, for reservations 29 nights and shorter. Whether tax is collected depends on the number of bedrooms in a listing. For detailed information, visit the Taos County Clerk website.

    Albuquerque

    Guests who book Airbnb listings that are located in the City of Albuquerque, New Mexico will pay the following taxes as part of their reservation:

    • Lodgers’ Tax: 5% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the City of Albuquerque Treasury Department website.
    • Hospitality Fee: 1% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the City of Albuquerque Treasury Department website.

    Ruidoso

    Guests who book Airbnb listings that are located in the Village of Ruidoso, NM will pay the following tax as part of their reservation:

    • Lodger’s Tax: 5% of the listing price including any cleaning fees, for reservations 29 nights or shorter. For detailed information, please visit the Village of Ruidoso Municipal Clerk's website.

    Santa Fe

    Guests who book Airbnb listings that are located in Santa Fe, NM will pay the following taxes as part of their reservation:

    • Santa Fe Lodgers’ Tax: 7% of the listing price including any cleaning fee for reservations 29 nights and shorter. For detailed information, please visit the City of Santa Fe Lodgers Tax website.

    Taos

    Guests who book Airbnb listings that are located in Taos, NM will pay the following taxes as part of their reservation:

    • Taos Lodgers’ Tax: 5% of the listing price including any cleaning fee for reservations 29 nights and shorter. For detailed information, please visit the Town of Taos website.

    Taos Ski Valley

    Guests who book Airbnb listings that are located in The Village of Taos Ski Valley, New Mexico will pay the following tax as part of their reservation:

    Find out more about how occupancy tax collection and remittance by Airbnb works.

    Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.

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