New Mexico sales tax rates updated monthly

Our team of 100+ researchers keeps our database up to date with the latest in rates and taxability rules for each jurisdiction.  

Get a quick rate range 

New Mexico state sales tax rate range

5.125-9.0625%
Base state sales tax rate 5.125%
Local rate range 0%-3.9375%
Total rate range* 5.125%-9.0625%

*Due to varying local sales tax rates, we strongly recommend using our calculator below for the most accurate rates. 

Download state rate tables

Get a free download of average rates by ZIP code for each state you select.

If you make sales in multiple states, rate tables can be used to input data into your tax system or maintain as a reference. 

Automate calculation

Let Avalara AvaTax calculate rates in real time.

AvaTax gives you street-level precision at the point of sale, without requiring you to look up rates or maintain a database. Because it’s a cloud-based tool, rate updates are pushed to you automatically, based on the latest jurisdiction rules and regulations.

Improve accuracy with rates based on address

Look up the current rate for a specific address using the same technology that powers the Avalara AvaTax rate calculation engine.
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Why can't I just use the ZIP code?

  • There are often multiple sales tax rates per ZIP code, county, and city.
  • ZIP codes often overlap, or become subsets of other ZIP codes, or represent no geographic region at all.
  • ZIP codes aren't stable. In any given year, the USPS makes numerous boundary changes to ZIP code areas.

For the most accurate sales tax rate, use an exact street address.

Your sales tax rate

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Combined Tax Rate

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Location

Jurisdiction Breakdown

What do these tax rates mean?

  • The combined tax rate is the total sales tax rate of the jurisdiction for the address you submitted.

  • The jurisdiction breakdown shows the different sales tax rates making up the combined rate.

  • While most taxable products are subject to the combined sales tax rate, some items are taxed differently at state and local levels. Be sure to apply the correct sales tax rate to your sale.

The rates presented are current for the date and time you submitted the address, but may change at any time with new tax legislation.

Calculate your total amount

See your sales tax rate applied to any item price

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Total

Tax Breakdown

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Tax amount
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How to use this sales tax rate

  1. Determine who's responsible to collect and remit the sales tax amount. 

  2. Determine if your product or service is taxable in the responsible party’s jurisdictions.

  3. Apply the sales tax rate shown above to your taxable product or service’s value.

New Mexico sales tax details

The New Mexico (NM) state sales tax rate is currently 5.125%. Depending on local municipalities, the total tax rate can be as high as 9.0625%.

New Mexico has a gross receipts tax that is imposed on persons engaged in business in New Mexico. Generally, a business will pass that tax on to the consumer so that it resembles a sales tax. For more details, read the New Mexico Gross Receipts Tax Overview.

Other, local-level tax rates in the state of New Mexico are quite complex compared against local-level tax rates in other states. New Mexico sales tax may also be levied at the city/county/school/transportation and SPD (special purpose district) levels. The combined rates vary from the state rate of 5.125% up to 8.8675% in some areas.

The state’s portion of the gross receipts tax is determined by state law. Changes only occur once a year, usually in July. County commissioners govern a county’s portion of the gross receipts tax and municipal councils govern local municipality portions. The county and municipal changes are usually effective in January or July of each year. New rate schedules are issued twice a year–the department does not send out separate notices when changes occur so the business needs to track and maintain rate changes through research.

New Mexico gross receipts tax is collected on businesses engaged in any of the following: selling property in New Mexico, leasing or licensing property employed in New Mexico, granting a right to use a franchise employed in NM, performing services, or selling research and development services performed outside NM when the product is first used in NM. Anyone who engages in business in New Mexico is required to register with the Taxation and Revenue Department (TRD).

New Mexico sales tax resources

New Mexico sales tax guide for businesses

Our free, online guide covers multiple aspects of managing New Mexico sales tax compliance, including business registration, collecting sales tax, filing sales tax returns and state nexus obligations.