Tourist tax›United States›checked 6 Nov 2026
Tourist tax in Albuquerque
This is the tax inside Albuquerque's own boundary. Neighbouring towns, including the ones near the airport, set their own; it follows where your accommodation is.
Across every type of stay. Your exact stay depends on dates, star rating, children and night limits: the calculator works it out.
- 13.62% of the room price per night, all year.
The tourist tax in Albuquerque is 13.62% of the room price per night, set by New Mexico Taxation and Revenue Department (state and local gross receipts tax) and City of Albuquerque (Department of Finance and Administration, Treasury Division); checked by Stay Cost Brain on 6 Nov 2026. How we check
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Quick answers
Do children pay the tourist tax in Albuquerque?
It is charged per room (or as a share of the room price), not per person, so children don't change it.
How do you pay the tourist tax in Albuquerque?
Paid at the property or to the booking site, depending on how you book.
Every rate and rule
New Mexico gross receipts tax on the room (7.625% in Albuquerque) (New Mexico gross receipts tax (state + local), location code 02-100 (Albuquerque))
Set by New Mexico Taxation and Revenue Department (state and local gross receipts tax) · 1 rate
New Mexico gross receipts tax on the room (7.625% in Albuquerque) (New Mexico gross receipts tax (state + local), location code 02-100 (Albuquerque))
Rates of the room price, per night (as the source defines it).
| Type of stay | Rate |
|---|---|
| All types of stay | 7.625% |
Paid at the property or to the booking site, depending on how you book.
Source: Gross Receipts and Compensating Tax Act (NMSA 1978 Chapter 7 Article 9); state rate 4.875% plus county and municipal increments, combined rate per TRD's rate table for July 1, 2026 to June 30, 2027,
checked 6 Nov 2026. The source says: Albuquerque,Bernalillo,02-100,,,7.62500000000
Albuquerque lodgers' tax (5%) (City of Albuquerque Lodgers' Tax (occupancy tax), ROA 1994 § 4-4-6)
Set by City of Albuquerque (Department of Finance and Administration, Treasury Division) · 1 rate
Albuquerque lodgers' tax (5%) (City of Albuquerque Lodgers' Tax (occupancy tax), ROA 1994 § 4-4-6)
Rates of the room price, per night (as the source defines it).
| Type of stay | Rate |
|---|---|
| All types of stay | 5% |
Paid at the property or to the booking site, depending on how you book.
Who pays less or nothing
- Other
Source: City of Albuquerque Lodgers' Tax Ordinance, ROA 1994 Chapter 4 Article 4 (§ 4-4-6), under the Lodgers' Tax Act (NMSA 1978 § 3-38-13 et seq.),
checked 6 Nov 2026. The source says: There is hereby imposed an occupancy tax of 5% of gross taxable rent
Albuquerque hospitality fee (1%) (City of Albuquerque Hospitality Fee, ROA 1994 § 4-8-4)
Set by City of Albuquerque (Department of Finance and Administration, Treasury Division) · 1 rate
Albuquerque hospitality fee (1%) (City of Albuquerque Hospitality Fee, ROA 1994 § 4-8-4)
Rates of the room price, per night (as the source defines it).
| Type of stay | Rate |
|---|---|
| All types of stay | 1% |
Paid at the property or to the booking site, depending on how you book.
Who pays less or nothing
- Other
Source: City of Albuquerque Hospitality Fee Ordinance, ROA 1994 Chapter 4 Article 8 (§ 4-8-4), under the Hospitality Fee Act (NMSA 1978 §§ 3-38A-1 to 3-38A-12),
checked 6 Nov 2026. The source says: There is hereby imposed a hospitality fee of 1% of gross taxable rent
Checked 6 Nov 2026 · next check due by 4 Feb 2027.