Sales Tax in Albuquerque, New Mexico in 2025

We'll walk you through how the sales tax rate is determined for Albuquerque and address some common questions you may have. We'll also cover how to collect, audit, and remit sales tax in Albuquerque.

Plus, we’ll share the best solution that will ensure you are always compliant across the entire sales tax lifecycle.

Disclaimer: Our sales tax data is updated on a quarterly basis. 

Albuquerque Sales Tax Rate 2025

Albuquerque is located in Bernalillo County in New Mexico, United States. Its minimum sales tax rate is 7.63%, and its maximum sales tax rate is 7.75%. These rates include local and state sales tax rates.

Here is how the Albuquerque sales tax rates breaks down:

Tax Jurisdiction	Min. Rate	Max. Rate
State Tax	4.88%	4.88%
County Tax	1.31%	1.31%
City Tax	1.44%	1.44%
Special Tax	0.00%	0.13%
Combined Rate	7.63%	7.75%

Sales Tax Rates in Albuquerque by Zip Codes and Districts

Below are the sales tax rates in Albuquerque broken down by districts and zip codes:

District	Zip Codes	Combined Sales Tax Rate
BERNALILLO COUNTY|ALBUQUERQUE CITY (BERNALILLO COUNTY)	87106, 87114, 87107, 87112, 87101, 87102, 87111, 87117, 87108, 87105, 87109, 87113, 87116, 87123, 87124, 87121, 87110, 87122, 87104, 87068, 87048, 87120	7.63%
BERNALILLO COUNTY|ALBUQUERQUE CITY (BERNALILLO COUNTY)|LOWER PETROGLYPHS TID DISTRICT	87120	7.63%
BERNALILLO COUNTY|ALBUQUERQUE CITY (BERNALILLO COUNTY)|MESA DEL SOL TID DISTRICT 1	87106	7.63%
BERNALILLO COUNTY|ALBUQUERQUE CITY (BERNALILLO COUNTY)|MESA DEL SOL TID DISTRICT 2	87106	7.63%
BERNALILLO COUNTY|ALBUQUERQUE CITY (BERNALILLO COUNTY)|MESA DEL SOL - MAXEON TID	87106	7.63%
BERNALILLO COUNTY|ALBUQUERQUE CITY (BERNALILLO COUNTY)|SOUTH CAMPUS TID DISTRICT	87106	7.63%
BERNALILLO COUNTY|ALBUQUERQUE CITY (BERNALILLO COUNTY)|WINROCK TOWN CENTER TID DISTRICT 1	87110	7.63%
BERNALILLO COUNTY|ALBUQUERQUE CITY (BERNALILLO COUNTY)|WINROCK TOWN CENTER TID DISTRICT 2	87110	7.63%
BERNALILLO COUNTY|ALBUQUERQUE CITY (BERNALILLO COUNTY)|19 PUEBLOS DISTRICT (AISD PROPERTY)	87102, 87104	7.75%

How Does the Albuquerque Sales Tax Compare to the Rest of New Mexico?

The lowest sales tax rate you can find in New Mexico stands at 6.25%. The highest sales tax rate in the state is 7.75%. Here’s how Albuquerque’s sales tax rates compare against these rates:

• The minimum sales tax rate (7.63%) is 1.38% higher than the state's lowest rate and 1.81% lower than the highest rate.
• The maximum sales tax rate (7.75%) is 1.50% higher than the state's lowest rate and 1.69% lower than the highest rate.

To give you a better idea, here’s a comparison of Albuquerque sales tax rates with a few other cities in New Mexico:

City	Sales Tax Rates
Socorro	6.25%-7.56%
Bernalillo	6.94%-7.25%
Hurley	7.38%
Albuquerque	7.63%-7.75%
Cuba	8.06%
Red River	9.43%
Taos Ski Valley	9.44%

You can also compare the sales tax rate of Albuquerque against the New Mexico cities closest in population size:

• Las Cruces's sales tax rate is 8.06%
• Rio Rancho's sales tax rate is 7.44%-7.88%

What Creates Sales Tax Nexus in Albuquerque?

Albuquerque follows the same sales tax nexus rules as New Mexico, with no extra exemptions. 

Read More: Check out this detailed guide on Sales Tax in New Mexico.

You have sales tax nexus in Albuquerque if you fulfill any of these conditions:

• Physical nexus: Businesses with a permanent presence, such as a physical business location. 

• Employees: Companies with any resident employee in New Mexico.

• Economic nexus: Marketplace providers and sellers in New Mexico are subject to GRT if their taxable gross receipts exceeded $100,000 in the previous calendar year.

Learn more about sales tax nexus and when you’re required to collect sales tax.

What Products Are Exempt from Albuquerque Sales Tax?

Albuquerque applies the same sales tax rules as New Mexico's.

The following items are exempt from sales tax in Albuquerque:

• Sales of livestock and earnings of growers, producers, and trappers from selling live poultry or unprocessed agricultural products.
• Sale of goods by disabled street vendors.
• Receipts of horseback riders, jockeys, and trainers from race purses at New Mexico horse racetracks and receipts of racetracks from gross amounts wagered.

Who Needs a Sales Permit in Albuquerque?

Anyone who engages in business in Albuquerque  must register with the Taxation and Revenue Department. 

How to File and Pay Sales Tax in Albuquerque

You can file Albuquerque sales tax returns using the these methods:

• Automated: Let Zamp handle your New Mexico sales tax filing and remittance, so you won’t have to deal with sales tax returns ever again.
• File online: Pay online at the department website, Taxpayer Access Point (TAP).
• By mail: Send a check or money order to the Taxation and Revenue Department with a payment voucher to:

P.O. Box 25128

Santa Fe, NM 87504-5128