| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | Yes |
| Tax Rate | ~13.6% total (5% Lodgers' Tax + 1% hospitality fee + ~8.6% state GRT) |
| Permit Fee | $90 |
| Primary Residence Required | No |
Short-term rental operations in Albuquerque, New Mexico are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes. The associated permit fees are $90.
Short-term rental operators in Albuquerque should be aware of these tax obligations: ~13.6% total (5% Lodgers' Tax + 1% hospitality fee + ~8.6% state GRT).
Key operational rules for vacation rental hosts in Albuquerque include: Primary residence requirement: No.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Yes, Airbnb and short-term rentals are legal in Albuquerque with proper registration and permits. Initial permit $120; annual renewal $90. Local contact within 20 miles required 24/7. Occupancy: 2 adults/bedroom + 2 additional. Gatherings capped at 2x overnight occupancy (max 20 persons); must dis
Yes. Albuquerque requires the following for short-term rental operation: Yes.
Short-term rental hosts in Albuquerque are subject to the following tax obligations: ~13.6% total (5% Lodgers' Tax + 1% hospitality fee + ~8.6% state GRT).
$120 new / $90 renewal. Most permissive major STR market in New Mexico. No caps, no buffer zones (proposed restrictions rejected). Ordinance O-20-30, effective April 2021.
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