Rates verified January 2026 · Source: New Mexico Dept. of Revenue

New Mexico Sales Tax (GRT) Calculator 2026

Albuquerque 7.875% · Santa Fe 8.4375% · NM uses Gross Receipts Tax (GRT)

New Mexico does not have a traditional sales tax — instead it uses a Gross Receipts Tax (GRT) levied on the seller, not the buyer. However, sellers typically pass it to consumers. State GRT rate is 4.875%. With city and county additions, Albuquerque is 7.875%, Santa Fe 8.4375%.

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Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.

New Mexico combined rates by city — 2026 reference

  • Albuquerque
    Bernalillo County · State GRT 4.875% + County/City 3%
    7.875%
  • Las Cruces
    Dona Ana County · State GRT 4.875% + County/City 3.4375%
    8.3125%
  • Rio Rancho
    Sandoval County · State GRT 4.875% + County/City 2.9375%
    7.8125%
  • Santa Fe
    Santa Fe County · State GRT 4.875% + County/City 3.5625%
    8.4375%
  • Roswell
    Chaves County · State GRT 4.875% + County/City 3.375%
    8.25%
  • Farmington
    San Juan County · State GRT 4.875% + County/City 3.25%
    8.125%

ZIP and district rules can differ. Verify on New Mexico Dept. of Revenue.

State rate: 4.875%
Avg combined: 7.62%
Economic nexus: $100,000 in sales OR 200 transactions in New Mexico
Filing: Monthly or Quarterly

New Mexico Gross Receipts Tax (GRT)

New Mexico uses a Gross Receipts Tax (GRT) instead of a traditional sales tax. The GRT is technically levied on the seller, but sellers pass it through to buyers as a cost of doing business. The effective result for consumers is similar to a sales tax. The state rate is 4.875% plus city and county additions.

Often taxable in New Mexico

  • Most goods and services (GRT is broad)
  • Restaurant meals
  • Services

Common exemptions

  • Prescription drugs
  • Groceries
  • Medical services

New Mexico sales tax — frequently asked questions

Does New Mexico have a sales tax?

New Mexico does not have a traditional sales tax. Instead, it levies a Gross Receipts Tax (GRT) on sellers, who typically pass it on to buyers. The state rate is 4.875% plus local additions — Albuquerque is 7.875%, Santa Fe 8.4375%.

Are groceries taxed in New Mexico?

Most grocery food items are exempt from the New Mexico GRT.

Sales tax calculators for other states

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Disclaimer: Rates are for informational and educational purposes and may be incomplete or outdated. Always verify with the official New Mexico revenue authority or a qualified professional before filing or making business decisions.