New Mexico STR Regulations
All New Mexico STRs are subject to the Lodgers' Tax & State Gross Receipts Tax
Before you can begin collecting taxes, New Mexico STRs are legally required to register with the New Mexico Taxation and Revenue Department. Register online here.
LODGING TAXES
All STRs in New Mexico are responsible for paying short-term rental lodging taxes to New Mexico tax authorities. Your total lodging tax rate depends on your STR’s location. Look up your applicable tax rate here.
GROSS RECEIPTS TAX
All STRs in New Mexico are responsible for paying the Gross Receipts Tax. This tax rate varies throughout the state from 5% to 9.3125%. Look up your applicable tax rate here.
TAX REMITTANCE
Vrbo and Airbnb collect and remit these taxes for stays in some New Mexico regions booked through their respective platforms. STR owners must still file all applicable returns for these reservations, though you may deduct the sales for which the taxes have been paid by the platforms.
For filing forms and instructions, visit the corresponding tax authority.
Helpful STR Tax Links
Have tax questions? Get more helpful resources in NMSTRA’s member portal.
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Santa Fe Short-Term Rental Rules & Regulations
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A short-term rental is any dwelling unit rented for less than 30 calendar days. The following information is organized by zones for properties within the city limits of Santa Fe. Find your property’s zone here.
The information below is only a summary only and not a replacement for the latest information from the City of Santa Fe. Please check here for the most complete and up-to-date information.
STR Permits & Registrations
STRs In Residential Zones:
- Short-term rentals in residential zones must obtain a permit. City-wide short-term rental permit cap: 1,000.
- Permits are additionally limited to one per natural person (as opposed to an organization of any form or a business entity.) The property itself does not need to be owned by a natural person. Note: All permits submitted by 12/31/20 will not be subject to this rule.
- Permits cannot be transferred with the sale of a property or to another person.
- Permits may be transferred to a spouse of domestic partner upon the death of the permit holder, but only if the surviving spouse or domestic partner does not already hold a permit.
- Short-term rental unit may be rented once in a seven-day period except between November 15th to January 15th.
- Proximity Limit: The property boundary of one short-term rental may not be within 50’ of another. This includes multi-unit dwellings with 3 or fewer units. Note: All permits submitted by 12/31/20 will not be subject to this rule.
- For apartments, condos, or other multi-unit structures with four or more units, no more than 25% of the units can be rented as an short-term rental. No more than 12 permits will be issued for a single multi-unit dwelling.
- Short-term rental permits must be renewed annually on or before March 15th (or April 15th with a late fee).
Outside of Residential Zones:
Short-term rentals outside of residential areas must obtain a registration. There is no limit on the number of registrations that may be issued except in multi-unit dwellings: No more than 12 registrations will be issued for a single multi-unit dwelling.
CURRENT SANTA FE STR PERMIT & REGISTRATION FEES
- New permit/registration application: $100
- Permit/registration fee: $290/year
- Business license fee: $35/year
TOTAL: $425 initial year | $325/year after
Renew your permit or apply for a new one
Have permit questions? Chat with other Santa Fe hosts in NMSTRA’s member discussion forums.
Rules for All Santa Fe Short-Term Rentals
- Local operator must be available 24/7 and able to be physically present at the short-term rental unit to respond to emergencies and complaints within 1 hour of receiving a complaint.
- The owner/operator must post the permit or license number on all advertisements for the short-term rental unit, including on host platforms, such as Airbnb and Vrbo.
- If a permit or registration is invalid, the platform must remove the listing within 5 days.
- Owner/operators must keep records from the three most recent years, and these records must be available for review by the City upon request. Records must include:
- Residentially zoned: date of each reservation and the number of nights per reservation; the amount of rent paid by guests per month; and the amount of each type of tax and fee paid to the City by the month.
- Non-residentially zoned: the amount of rent paid by guests per month; and the amount of each type of tax and fee paid to the City by the month.
- Occupancy: The overnight guest limit is twice the number of bedrooms.
- Gatherings: Gatherings are limited to twice the number of guests.
- Gatherings: Gatherings are limited to twice the number of guests.
- Nuisance: All properties in Santa Fe are subject to our local laws, including those related to noise limits, nuisance activities, and criminal activities.
- Parking:
- One off-street parking spot required for properties with one or fewer bedrooms
- Two parking spots required for properties with two or more bedrooms
- Taxes: Short-term rentals are required to pay local, state, and federal taxes, including lodgers’ tax, gross receipts tax, and income tax. See details below.
All Santa Fe STRs are subject to the City Lodgers' Tax & State Gross Receipts Tax
The city’s lodgers’ tax is a combined 5% occupancy tax and 2% convention center fee for a total of 7%.
The gross receipts tax total for the City of Santa Fe is currently 8.1875%.
Vrbo and Airbnb collect and remit these taxes for stays booked through their respective platforms. STR owners must still file all applicable returns for these reservations, though you may deduct the sales for which the taxes have been paid by the platforms.
For filing forms and instructions, visit the corresponding tax authority.
Helpful STR Tax Links
Have tax questions? Get more helpful resources in NMSTRA’s member portal.
FREQUENTLY ASKED QUESTIONS
SANTA FE SHORT-TERM RENTAL REGULATIONS
What is considered a short-term rental?
A short-term rental is any dwelling unit rented for less than 30 calendar days.
What if my property falls outside of the Santa Fe city limits?
If your property falls outside of city limits, the city ordinance does not apply to you, but other rules may. Go to your jurisdiction’s government website (Santa Fe County if your property is located in an unincorporated area) to see applicable STR laws.
When do we need to apply for a permit or registration?
You must obtain a permit or registration prior to operating.
Can my HOA override state or local STR laws?
Your HOA CC&Rs may be more strict than Santa Fe’s ordinance, meaning they can ban STRs or apply strict limits even if the city allows them. HOAs may not allow STRs if the city does not allow them. They must, however, follow their own voting procedures to change the CC&Rs.
Do I need to report the city lodgers’ tax and gross receipts’ tax if Airbnb and Vrbo collect and remit these for me?
Yes, STR owners must still file all applicable returns for these reservations, though you may deduct the sales for which the taxes have been paid by the platforms.
For filing forms and instructions, visit the corresponding tax authority.
Additional Questions?
For all questions specific to your property, permit/registration, or taxes, consult the appropriate government authority.
Contact the City of Santa Fe
For questions regarding Santa Fe’s short-term rental regulations, please contact the Short-Term Rental Office:
505-955-6336
LAND USE OFFICE ADDRESS
Santa Fe City Hall
200 Lincoln Ave., 1st Floor
Santa Fe, NM 87501
OFFICE HOURS
Monday – Friday
8:00 AM to 5:00 PM
Closed from M-F 12pm-1pm, Saturday, Sunday & most Federal holidays
More from the City:
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NMSTRA members get additional support and guidance on regulatory matters inside our members-only portal. There, you can also connect directly with other hosts to learn even more helpful insight and recommendations.