Sales tax in New Mexico
Last verified
The New Mexico state sales tax rate is 4.875%. Cities, counties and districts add their own on top, so the combined rate depends on where in New Mexico you are.
State rate from New Mexico FYI-105, Gross Receipts and Compensating Taxes: An Overview, checked Sep 4, 2026.
What a $100.00 purchase costs in tax across New Mexico
General merchandise. Prepared food, lodging and other categories can be taxed differently, and a tilde marks a figure estimated from ZIP-code data rather than a verified rate for one address.
- State rate only (4.875%)
- $4.88
- Verified
- Most common combined rate (~4.875%)
- ~$4.88
- Estimated
- Highest combined rate (~12.0625%)
- ~$12.06
- Estimated
What makes up a sales tax rate in New Mexico
- The state's share: 4.875%. Levied on every taxable sale in New Mexico, wherever it happens.
- Local shares: nothing to ~7.1875% on top. Counties, cities and special districts each add their own, and a seller collects them together. 103 cities in New Mexico have their own pages with a figure below.
- Your exact address decides. A ZIP code is a postal route and was never drawn to follow tax boundaries, so two addresses sharing one can owe different totals. The calculator narrows it down from your ZIP code.
How combined rates are spread across New Mexico
Number of New Mexico ZIP codes at each combined general sales tax rate. Figures are estimates: a ZIP code that crosses a tax boundary is counted at its most likely rate.
| Combined rate | ZIP codes | Share of the state |
|---|---|---|
| ~0% | 8 | |
| ~4.875% | 66 | |
| ~5.25% | 11 | |
| ~5.7083% | 4 | |
| ~5.8125% | 1 | |
| ~5.875% | 4 | |
| ~6.0625% | 6 | |
| ~6.125% | 8 | |
| ~6.1875% | 8 | |
| ~6.25% | 22 | |
| ~6.2708% | 2 | |
| ~6.3125% | 10 | |
| ~6.375% | 2 | |
| ~6.4375% | 5 | |
| ~6.5% | 26 | |
| ~6.5208% | 11 | |
| ~6.5625% | 14 | |
| ~6.5833% | 15 | |
| ~6.625% | 34 | |
| ~6.6875% | 7 | |
| ~6.875% | 10 | |
| ~6.9375% | 5 | |
| ~7.0625% | 1 | |
| ~7.375% | 2 | |
| ~7.4166% | 1 | |
| ~7.4375% | 1 | |
| ~7.5% | 17 | |
| ~7.5625% | 2 | |
| ~7.565% | 3 | |
| ~7.575% | 1 | |
| ~7.6875% | 1 | |
| ~7.94% | 1 | |
| ~8.0625% | 1 | |
| ~8.1875% | 2 | |
| ~8.19% | 3 | |
| ~8.2166% | 1 | |
| ~8.2291% | 1 | |
| ~8.375% | 3 | |
| ~8.39% | 6 | |
| ~8.4375% | 3 | |
| ~8.45% | 3 | |
| ~8.4791% | 1 | |
| ~8.5% | 1 | |
| ~8.5416% | 1 | |
| ~8.5625% | 5 | |
| ~8.625% | 1 | |
| ~8.675% | 1 | |
| ~8.6875% | 1 | |
| ~8.7291% | 2 | |
| ~8.8125% | 4 | |
| ~8.875% | 1 | |
| ~8.925% | 1 | |
| ~8.9375% | 22 | |
| ~9.0625% | 4 | |
| ~9.1666% | 1 | |
| ~9.1875% | 3 | |
| ~9.2291% | 1 | |
| ~9.3125% | 5 | |
| ~9.425% | 1 | |
| ~9.4375% | 1 | |
| ~9.55% | 1 | |
| ~9.5625% | 3 | |
| ~9.6666% | 2 | |
| ~9.6875% | 9 | |
| ~9.75% | 1 | |
| ~9.8125% | 6 | |
| ~9.8541% | 1 | |
| ~9.925% | 1 | |
| ~10% | 2 | |
| ~10.05% | 5 | |
| ~10.0625% | 1 | |
| ~10.125% | 1 | |
| ~10.175% | 1 | |
| ~10.1875% | 8 | |
| ~11.8% | 1 | |
| ~12.05% | 1 | |
| ~12.0625% | 2 |
Sales tax by city in New Mexico
103 cities with a published or estimated rate. A tilde marks an estimate; the figure shown is the highest an address in that city is estimated to pay.
Cities covering the most ZIP codes
- Albuquerque~9.1875% · 20 ZIP codes
- Las Cruces~8.39% · 6 ZIP codes
- Santa Fe (city)~10.1875% · 5 ZIP codes
- Ruidoso~8.5625% · 4 ZIP codes
- Santa Clara~9.0625% · 4 ZIP codes
- Sunland Park~8.19% · 4 ZIP codes
- Farmington~9.8125% · 3 ZIP codes
- Gallup~9.6875% · 3 ZIP codes
Highest combined rates
- Red River~12.0625%
- Taos Ski Valley~12.0625%
- Questa~12.05%
- Taos~11.8%
- Taos Pueblo~11.8%
All 103 cities, A to Z
A 6 cities
- Alamogordo~9.5625%
- Albuquerque~9.1875%
- Angel Fire~9.3125%
- Anthony~8.19%
- Artesia~8.4791%
- Aztec~9.8125%
B 4 cities
- Bayard~9.0625%
- Belen~10.175%
- Bloomfield~9.8125%
- Bosque Farms~10.05%
C 13 cities
D 4 cities
- Deming~10%
- Des Moines~8.4375%
- Dexter~8.5416%
- Dora~10.05%
E 6 cities
- Eagle Nest~9.425%
- Elephant Butte~10.1875%
- Elida~9.75%
- Encino~8.6875%
- Estancia~9.5625%
- Eunice~7.4375%
F 4 cities
- Farmington~9.8125%
- Floyd~10.05%
- Folsom~8.1875%
- Fort Sumner~9.4375%
J 3 cities
- Jal~7.5625%
- Jemez Pueblo~7.5%
- Jemez Springs~8.675%
K 1 city
- Kirtland~9.8125%
L 9 cities
- Lake Arthur~8.7291%
- Las Cruces~8.39%
- Las Vegas~9.8541%
- Logan~9.6875%
- Lordsburg~9.0625%
- Los Lunas~10.175%
- Los Ranchos de Albuquerque~9.1875%
- Loving~8.2166%
- Lovington~7.375%
M 7 cities
P 4 cities
- Pecos~9.2291%
- Peralta~10.05%
- Picuris Pueblo~10.125%
- Portales~10.05%
Q 1 city
- Questa~12.05%
R 8 cities
- Raton~10.05%
- Red River~12.0625%
- Reserve~8.9375%
- Rio Communities~10.05%
- Roswell~9.6666%
- Roy~8.0625%
- Ruidoso~8.5625%
- Ruidoso Downs~7.5625%
S 9 cities
- San Jon~9.6875%
- Santa Ana Pueblo~8.45%
- Santa Clara~9.0625%
- Santa Fe (city)~10.1875%
- Santa Rosa~9.8125%
- Silver City~9.55%
- Socorro~8.9375%
- Springer~9.3125%
- Sunland Park~8.19%
T 8 cities
- Taos~11.8%
- Taos Pueblo~11.8%
- Taos Ski Valley~12.0625%
- Tatum~6.9375%
- Texico~8.925%
- Truth or Consequences~10.1875%
- Tucumcari~9.6875%
- Tularosa~9.0625%
W 3 cities
- Wagon Mound~9.1666%
- Willard~8.9375%
- Williamsburg~10.1875%
Z 1 city
- Zia Pueblo~7.375%
Why most New Mexico figures are estimates
Of 435 ZIP codes in New Mexico, 0 resolve to a single verified rate for every address inside them. The rest carry an estimate with its range, and the calculator will ask for more than a ZIP code where it needs to.
- 435 Some local taxes in this state are not yet mapped, so the real rate may be higher. 25 of the 128 New Mexico cities we hold are not yet placed on a ZIP code, so an estimate can miss a city's share. It errs low, not high.
A ZIP code is a mail route, not a tax boundary. Where one crosses a city or district line, the rate depends on the street address, and no lookup by ZIP code alone can settle it. Enter your ZIP code in the calculator for the closest figure we hold.
Why you can rely on these figures
- Published rates
- State and local rates compiled from the tax authorities that levy them.
- Every figure sourced
- See the jurisdiction breakdown and the document each rate came from.
- No signup
- Use the calculator immediately. Nothing to create, nothing to install.
- Missing means missing
- Where a rate is not verified we say so instead of showing a short total.
TaxAndTips provides informational estimates from published tax-rate data. Actual tax treatment can depend on the product or service, the exact address, the transaction, exemption status and applicable law. For official obligations, consult the taxing authority or a qualified tax professional.