| Rule | Details |
|---|---|
| Regulatory Status | Restricted — rules apply |
| Permit / License Required | Yes |
| Tax Rate | ~14.2% total (state GRT + local Lodgers' Tax) |
| Night / Day Cap | 120-unit hard cap town-wide; STRs prohibited in Historic District and Hotel Overlay Zones |
| Permit Fee | $300 |
| Primary Residence Required | No |
Short-term rentals in Taos, New Mexico are allowed but subject to significant restrictions under local regulations as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes. The associated permit fees are $300.
Short-term rental operators in Taos should be aware of these tax obligations: ~14.2% total (state GRT + local Lodgers' Tax).
Key operational rules for vacation rental hosts in Taos include: Primary residence requirement: No. Rental day cap: 120-unit hard cap town-wide; STRs prohibited in Historic District and Hotel Overlay Zones.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Airbnb and short-term rentals are legal in Taos but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. Town of Taos (incorporated): 120-permit hard cap. STRs prohibited in Historic District, Historic/Hotel Overlay Zones, and Central Business District (with limited exceptions). Fee: ~$300/yr primary res
Yes. Taos requires the following for short-term rental operation: Yes.
Short-term rental hosts in Taos are subject to the following tax obligations: ~14.2% total (state GRT + local Lodgers' Tax).
120-unit cap (Town) — effectively no new permits available when full. Historic District banned. Taos County has separate 400-unit cap. Two distinct jurisdictions with different rules.
LawfulStay tracks STR regulations across 1,026+ cities & countries on 6 continents, updated daily.
View in Full Database →