NM
•
352 ZIP Codes Indexed
New Mexico Sales Tax Rates 2026 - State & Local Guide
Comprehensive 2026 sales tax guide for New Mexico (NM). Current state base rate is 4.88% with combined local rates ranging up to 9.43%.
⚡ Direct Tax Answer & Key Takeaway
The statewide base sales tax rate in New Mexico (NM) is 4.88% in 2026. Local county and city taxes can increase total combined rates up to 9.43%, with a statewide average combined rate of 6.81%.
Base State Rate
4.88%
Average Local Rate
6.81%
Maximum Combined
9.43%
Indexed Cities
294
Cities & Jurisdictions in New Mexico
| City | County | Combined Sales Tax Rate | Action |
|---|---|---|---|
| View Tax Rates → |
🔍
No matching cities or counties found.
""
...
📋 State Tax Rules & Compliance Guide (New Mexico)
Sourcing Rule
Destination-based
Groceries & Food
Exempt (0% Tax)
Clothing & Apparel
Taxable at standard rate
SaaS & Digital Goods
Non-Taxable
Economic Nexus Threshold
$100,000 in sales or 200 separate transactions
Official Tax Authority
New Mexico Department of Revenue ↗
🏛️ Counties in New Mexico
Bernalillo County
41 ZIPs →
Catron County
7 ZIPs →
Chaves County
5 ZIPs →
Cibola County
13 ZIPs →
Colfax County
7 ZIPs →
Curry County
6 ZIPs →
De Baca County
1 ZIPs →
Doña Ana County
26 ZIPs →
Eddy County
9 ZIPs →
Grant County
17 ZIPs →
Guadalupe County
5 ZIPs →
Harding County
3 ZIPs →
Hidalgo County
4 ZIPs →
Lea County
9 ZIPs →
Lincoln County
7 ZIPs →
Los Alamos County
3 ZIPs →
Luna County
3 ZIPs →
McKinley County
19 ZIPs →
Mora County
4 ZIPs →
Otero County
15 ZIPs →
Quay County
5 ZIPs →
Rio Arriba County
25 ZIPs →
Roosevelt County
6 ZIPs →
San Juan County
18 ZIPs →
San Miguel County
8 ZIPs →
Sandoval County
18 ZIPs →
Santa Fe County
18 ZIPs →
Sierra County
7 ZIPs →
Socorro County
9 ZIPs →
Taos County
13 ZIPs →
Torrance County
9 ZIPs →
Union County
5 ZIPs →
Valencia County
7 ZIPs →
❓ Frequently Asked Questions
Key questions and answers regarding sales tax rates, exemptions, and compliance.