Additional resources
New Mexico sales tax rates
Rates updated monthly
New Mexico sales tax range for 2024
5.125%–9.0625%
Sales tax rate lookup and sales tax item calculator
Look up the current rate for a specific address using the same geolocation technology that powers the Avalara AvaTax rate calculation engine.
Tax rates can vary within a county, a city, or even a ZIP code. Using a street address helps to ensure more accurate rates and calculations when compared to relying on broader geographic indicators.
*Rates are rounded to the nearest hundredth.
2024 rates for New Mexico cities and counties
Note: There can be variations within city and county lines. For more accurate rates, use the sales tax calculator.
City sales tax rates
New Mexico sales tax details
The New Mexico (NM) state sales tax rate is currently 5.125%. Depending on local municipalities, the total tax rate can be as high as 9.0625%.
New Mexico imposes a gross receipts tax on businesses operating within its borders. Typically, businesses pass this tax on to consumers, making it resemble a sales tax.
The local tax system in New Mexico is notably complex compared to other states. In addition to the state sales tax, New Mexico imposes sales taxes at various local levels such as city, county, school, transportation, and special purpose district (SPD) levels.
State law determines the state's portion of the gross receipts tax, which changes annually, typically in July. County commissioners and municipal councils govern local portions, effective in January or July. Rate schedules are issued biannually, requiring businesses to track changes independently.
Businesses in New Mexico are subject to gross receipts tax if they engage in selling property, leasing or licensing property, granting franchise rights, performing services, or selling research and development services performed outside NM when the product is first used in the state. Anyone conducting business in New Mexico must register with the Taxation and Revenue Department (TRD). For more information, please visit the New Mexico Department of Revenue website.
