New Mexico · New Mexico Taxation and Revenue Department
New Mexico sales tax rates by city
- State base rate
- 4.875%
- Lowest combined
- 7.625%
- Highest combined
- 7.625%
- Metros stacked
- 1
Quick answer
The New Mexico state sales tax rate is 4.875%. Local jurisdictions add their own increments, so combined rates in covered New Mexico metros run from 7.625% to 7.625%, averaging 7.625%. Rates shown are as published for January 1, 2026.
Cities in New Mexico
Combined rate with the state share separated out.
| City | County | Local share | Combined |
|---|---|---|---|
| Albuquerque | Bernalillo County | 2.75% | 7.625% |
New Mexico taxability rules
What is taxed matters as much as the rate.
New Mexico counties
County-level rollups for the metros we cover.
How New Mexico administers sales tax
Rates are published by the New Mexico Taxation and Revenue Department. Because local jurisdictions set their own increments, the correct rate depends on the delivery address rather than the seller's location for most remote sales. Confirm the current rate with the agency before filing — local increments frequently change on quarterly boundaries.