What is the hotel occupancy tax rate in Albuquerque?

The combined hotel occupancy tax in Albuquerque is about 15.1875%. It stacks the New Mexico gross receipts tax with the city lodgers' tax and a hospitality fee that apply to short-term lodging.

What taxes make up the Albuquerque hotel tax?

The total combines the state and local gross receipts tax (around 7.6%) with the city lodgers' tax (about 5%) and a hospitality fee (about 1%), plus small district add-ons that together reach roughly 15.1875%.

Is hotel tax charged per night or per stay?

It is applied to the room charge for each night, so the total tax scales with both the nightly rate and the number of nights. The tool multiplies per-night tax by your length of stay.

Do the taxes apply to resort or destination fees?

Mandatory fees that are part of the room charge are generally taxable. If your hotel adds such a fee, include it in the nightly rate so the tax is computed on the full taxable amount.

Does this cover short-term rentals like Airbnb?

Short-term rentals in Albuquerque are subject to the lodgers' tax and gross receipts tax as well. The same combined rate gives a close estimate, though platform service fees are billed separately.

Albuquerque Hotel & Occupancy Tax Calculator

This calculator shows what an Albuquerque hotel room really costs once occupancy taxes are added. The advertised rate is only the base — New Mexico gross receipts tax plus the city lodgers’ tax and hospitality fee push the effective rate to about 15.1875%.

How it works

The combined occupancy tax is applied to the taxable room charge per night, then multiplied across the length of stay:

combined_rate = 0.151875   (GRT + lodgers' tax + hospitality fee)
tax_per_night = nightly_rate * combined_rate
total_tax     = tax_per_night * nights
grand_total   = nightly_rate * nights + total_tax

Example

A $120 room for 4 nights carries 120 * 0.151875 ≈ $18.23 tax per night, about $72.90 of tax total, for a grand total near 480 + 72.90 = $552.90.

Notes

The 15.1875% figure is the effective combined rate for Albuquerque lodging and is an estimate. Exact components vary slightly by property and district, and mandatory resort fees should be folded into the nightly rate. Confirm the line items on your folio.