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Verified April 2026

New Mexico Sales Tax Rate 2026: State and Local Guide

Review New Mexico state and local sales tax rates, county pages, permit steps, filing links, tax holidays, forms, and official department resources.

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Combined Rate

7.700%

Current combined sales tax rate shown for this page.

State Portion

4.900%

Base state sales tax component in the rate breakdown.

Local Portion

0.000%

County, city, and special district tax combined.

Focus

Rate, filing, nexus, and official links

New Mexico department of revenue resources and lookup references.

State Rate

4.900%

Base state sales tax rate.

Average Combined

2.80%

Average combined state and local rate.

Maximum Local

4.60%

Highest combined local rate shown in current guidance.

County Pages

32

County-level sales tax pages in the current location index.

Official Links

4

Forms, filing tools, lookup pages, and research links.

Source: New Mexico Department of Revenue and imported official state files. Last updated April 2026.

State Rate Breakdown

New Mexico state and local sales tax benchmark

Rate Components

State, county, city, and special district sales tax breakdown

Combined 7.700%
Component Rate
New Mexico State Sales Tax 4.900%
Combined Sales Tax Rate 7.700%
Tax on a $100 purchase at this rate: $7.70

Average Local Rate

2.80%

Average local

Highest Local Rate

4.60%

Highest local

Nexus Threshold

$100,000

Registration trigger

County Directory

Browse New Mexico sales tax rates by county

Select a county to open a detailed page with combined tax rates, ZIP code samples, nearby local comparisons, permit steps, exemptions, offices, and official state resources.

Lowest rate counties

Lea 5.500% Eddy 5.700% Lincoln 5.900%

Bernalillo

8.100%

State 4.900% plus local add-ons.

View details

Catron

6.300%

State 4.900% plus local add-ons.

View details

Chaves

7.000%

State 4.900% plus local add-ons.

View details

Cibola

10.400%

State 4.900% plus local add-ons.

View details

Colfax

6.700%

State 4.900% plus local add-ons.

View details

Curry

7.300%

State 4.900% plus local add-ons.

View details

De Baca

7.000%

State 4.900% plus local add-ons.

View details

Dona Ana

6.800%

State 4.900% plus local add-ons.

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Eddy

5.700%

State 4.900% plus local add-ons.

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Grant

6.400%

State 4.900% plus local add-ons.

View details

Guadalupe

6.900%

State 4.900% plus local add-ons.

View details

Harding

7.100%

State 4.900% plus local add-ons.

View details

Hidalgo

6.600%

State 4.900% plus local add-ons.

View details

Lea

5.500%

State 4.900% plus local add-ons.

View details

Lincoln

5.900%

State 4.900% plus local add-ons.

View details

Los Alamos

N/A

Open county details.

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Luna

N/A

Open county details.

View details

McKinley

9.200%

State 4.900% plus local add-ons.

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Mora

6.600%

State 4.900% plus local add-ons.

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Otero

7.300%

State 4.900% plus local add-ons.

View details

Quay

7.000%

State 4.900% plus local add-ons.

View details

Rio Arriba

6.800%

State 4.900% plus local add-ons.

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Roosevelt

7.000%

State 4.900% plus local add-ons.

View details

San Juan

9.700%

State 4.900% plus local add-ons.

View details

San Miguel

6.600%

State 4.900% plus local add-ons.

View details

Sandoval

8.000%

State 4.900% plus local add-ons.

View details

Santa Fe

8.200%

State 4.900% plus local add-ons.

View details

Sierra

7.000%

State 4.900% plus local add-ons.

View details

Socorro

6.600%

State 4.900% plus local add-ons.

View details

Taos

8.300%

State 4.900% plus local add-ons.

View details

Torrance

6.900%

State 4.900% plus local add-ons.

View details

Union

6.600%

State 4.900% plus local add-ons.

View details

Official State Resources

New Mexico sales tax forms, e-file, lookup, and agency links

Agency research

Sales Tax Holidays

New Mexico tax holiday calendar and eligible items

2025 Verify

Back-to-School School supplies - $30 or less

TBA

Back-to-School School supplies - $30 or less Clothing/shoes - $100 per unit Computers - $1,000 Computer Equipment -$500

2025 Verify

Small Business Saturday Qualifing TPP

TBA

Small Business Saturday Qualifing TPP

2024 Verify

clothing $100 computers $1,000 computer equip. $500 school supplies $30

August 2-4, 2024

clothing $100 computers $1,000 computer equip. $500 school supplies $30

2024

Small Business Saturday Gross Receipts Tax Holiday

Nov. 30, 2024

Small Business Saturday Gross Receipts Tax Holiday

FAQ

New Mexico sales tax questions

1

What is the New Mexico state sales tax rate?

The current state-level rate shown in our tax rate table is 4.900%. Local county, city, and special district taxes can push the combined rate higher.

2

How many official sales tax resources are available for New Mexico?

We currently surface 4 imported official resource links for New Mexico, including forms, agency research links, e-file portals, registration links, and lookup tools.

3

Does New Mexico have economic nexus rules?

Yes. The current state guideline shows a sales threshold of $100,000 and 200 transactions before many remote sellers need to register and collect tax.

4

Where can I find holidays, forms, and taxability updates for New Mexico?

This page includes imported sales tax holidays, official state forms, e-file links, research links, and recent taxability matrix updates when those rows exist in the database.