Bernalillo County · New Mexico
Albuquerque sales tax rate (NM)
New Mexico levies a gross receipts tax on the seller rather than a sales tax; it applies to most services as well as goods, which is broader than a typical sales tax.

Quick answer
The combined sales tax rate in Albuquerque, NM is 7.625% as of January 1, 2026 — 4.875% state + 1.313% county + 1.438% city. On a $100 purchase that is $7.63 in tax, for a total of $107.63. New Mexico's statewide base is 4.875%.
- Combined rate
- 7.625%
- State share
- 4.875%
- Local share
- 2.75%County + city + districts
- Tax on $100
- $7.63
Calculate Albuquerque sales tax
Pre-filled with the Albuquerque combined rate.
Sales tax calculator
The full combined rate of 7.625% applies to general merchandise.
Enter a pre-tax amount to see the tax due in Albuquerque, NM.
- Pre-tax
- $100
- Sales tax at 7.625%
- $7.63
- Total
- $107.63
Tax is rounded to the nearest cent on the full transaction, which is how most registers compute it. Line-item rounding can differ by a cent or two on long receipts.
Is 7.625% high?
Where Albuquerque sits against the state and the covered-metro median, in points and in dollars.
- vs covered median
- -0.325 ptsMedian 7.95%
- Local share
- 36%2.75% of the total
- Cost per household
- $1,983Per year on $26,000 taxable spend
- Jurisdiction layers
- 3Stacked into the combined rate
7.625% in Albuquerque — low. It ranks 55 of 94 covered metros, -0.325 pts against the 7.95% median. On $26,000 of taxable household spending that is $1,983 a year, $84 below it.
Local government sets 2.75% of the total, 36% of the bill; the state takes 4.875%. 3 layers stack: New Mexico gross receipts tax 4.875%, Bernalillo County 1.313%, City of Albuquerque 1.438%. The City of Albuquerque increment at 1.438% is the largest local piece — 52% of everything local, worth $374 a year on its own.
No other covered metro sits within 0.05 points of 7.625%. Albuquerque is an outlier in the national distribution, which usually means a district measure the surrounding region never adopted.
Scale: 560,274 residents, roughly 224,110 households. At $26,000 of taxable spend each, the 2.75% local share pulls about $160,238,650 a year from residents alone — before any visitor or business spending, which in a metro this size is where the rest comes from.
New Mexico levies a gross receipts tax on the seller rather than a sales tax; it applies to most services as well as goods, which is broader than a typical sales tax.
Rates move when a district measure passes or a local option expires. Confirm the current figure with the New Mexico Taxation and Revenue Department before filing or quoting it to a customer.
Jurisdiction breakdown
Every layer that makes up the combined rate, and how much of the total each one contributes.
| Jurisdiction | Level | Rate | Share of total |
|---|---|---|---|
| New Mexico gross receipts tax | state | 4.875% | 64% |
| Bernalillo County | county | 1.313% | 17% |
| City of Albuquerque | city | 1.438% | 19% |
| Combined rate | 7.625% |
Albuquerque sales tax reference table
Tax due at 7.625% on common purchase amounts.
| Purchase | Sales tax | Total |
|---|---|---|
| $10 | $0.76 | $10.76 |
| $25 | $1.91 | $26.91 |
| $50 | $3.81 | $53.81 |
| $100 | $7.63 | $107.63 |
| $500 | $38.13 | $538.13 |
| $1,000 | $76.25 | $1076.25 |
| $5,000 | $381.25 | $5381.25 |
| $25,000 | $1906.25 | $26906.25 |
Reverse out sales tax
Enter a receipt total and we split the item price from the 7.625% tax collected.
Backing out 7.625% for Albuquerque, NM.
- Item price before tax
- $100
- Sales tax collected
- $7.63
What this rate applies to
New Mexico publishes the taxable base separately from the rate. Groceries, prescription drugs, clothing and services are treated differently state to state, and several categories in New Mexico are taxed at reduced rates or exempt entirely. New Mexico levies a gross receipts tax on the seller rather than a sales tax; it applies to most services as well as goods, which is broader than a typical sales tax. Check the New Mexico Taxation and Revenue Department guidance for the category you are pricing before assuming 7.625% applies.
Albuquerque at a glance
- Population
- 560,274
- Median household income
- $62,634
- County
- Bernalillo County
- ZIP codes covered
- 12
Neighboring districts tax profiles
The closest covered jurisdictions by county and ZIP sectional centre, with the rate difference against this metro.
Compare Albuquerque with another metro
Side-by-side rate stacks and the dollar difference on a $1,000 purchase.
Cities near Albuquerque
Straight-line distance, estimated drive time and the rate charged there.
Download this metro's data
The Albuquerque jurisdiction stack, combined rate (7.625%), effective date and Census figures are published as open files. Free to use with attribution — no key, no signup.
More Albuquerque data
Other Albuquerque datasets on this site.
- Albuquerque population and income
- Albuquerque property tax
- Albuquerque cost of living
- Albuquerque home values and rent
- Albuquerque crime rates
- Albuquerque public schools
- Albuquerque weather normals
- Albuquerque commute times
- Albuquerque jobs and wages
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