New Mexico
Gross Receipts Tax Calculator of New Mexico for 2025
How 2025 Gross Receipts Tax are calculated in New Mexico
The state general gross receipts tax rate of New Mexico is 4.875%. In addition to the state-level sales tax, cities and municipalities in New Mexico have the authority to levy their own gross receipts tax rates. These local rates can add up to 8%, resulting in a combined maximum sales tax rate of 9.438% in certain regions.
Every 2025 combined rates mentioned above are the results of New Mexico state rate (4.875%), the county rate (0% to 2.625%), the New Mexico cities rate (0% to 8%), and in some case, special rate (0% to 8.813%).
New Mexico's Tax Structure: Alternatives to Sales Tax
New Mexico does not impose a sales tax; instead, it levies a gross receipts tax on individuals or businesses operating within the state. This tax is typically passed on to the consumer, either separately listed or included in the overall price of the product or service.
While the gross receipts tax functions similarly to a sales tax in its impact on the buyer, it is technically a tax on the seller for conducting business in New Mexico. The tax rate varies across the state, ranging from 5.125% to 8.8675%, depending on the business's location.
For comprehensive details, please refer to the official Tax and Revenue New Mexico.
New Mexico state rate(s) for 2025
Lowest possible rate: 5.1% (e.g., Tajique, New Mexico)
Other common rates: 5.25% .5.708%, 5.813%, 5.833%, 5.875%, 6.063%, 6.125%, 6.188%, 6.25%, 6.271%, 6.313%, 6.375%, 6.438%, 6.5%, 6.521%, 6.563%, 6.583%, 6.625%, 6.688%, 6.75%, 6.813%, 6.875%, 6.938%, 7%, 7.063%, 7.125%, 7.146%, 7.188%, 7.2%, 7.25%, 7.313%, 7.333%, 7.375%, 7.383%, 7.396%, 7.438%, 7.5%, 7.521%, 7.563%, 7.625%, 7.633%, 7.646%, 7.688%, 7.75%, 7.813%, 7.875%, 7.896%, 7.938%, 8%, 8.063%, 8.075%, 8.113%, 8.125%, 8.146%, 8.188%, 8.25%, 8.258%, 8.3%, 8.313%, 8.375%, 8.425%, 8.488%, 8.563%, 8.688%, 8.813%, 9.425%,
Highest possible rate: 9.438% (Taos Ski Valley, New Mexico)
Average combined rate across New Mexico: 7.011%
Rates changes
Changes have been made to New Mexico's county, city and/or special rates in 2025 compared to 2024.
List of New Mexico cities and their changes (up to 15)
| City Name | County Rate | City Rate | Special Rate |
|---|---|---|---|
| Algodones | 1.25% | 0% | 0% |
| Belen | 0% | 3.425% (+0.237%) | 0% |
| Bernalillo | 0% | 2.063% | 0% |
| Bluewater | 1.688% | 0% | 0% |
| Bosque | 1.75% | 0% | 0% |
| Casa Blanca | 0% | 0% | 6.563% (-0.125%) |
| Cedar Crest | 0% | 3.2% (+0.45%) | 0% |
| Cedarvale | 1.625% | 0% | 0% |
| Cerrillos | 2% | 0% | 0% |
| Claunch | 1.375% | 0% | 0% |
| Coyote | 1.75% | 0% | 0% |
| Cuba | 0% | 3.188% | 0% |
| Cubero | 0% | 8% (+1.312%) | 0% |
| Edgewood | 0% | 3.063% | 0% |
| Estancia | 0% | 3.063% | 0% |
Other 2025 sales tax Facts for New Mexico
City sales taxes: 119 out of 351 cities (33.903%) in New Mexico impose a city sales tax.ZIP code impact: 183 out of 434 ZIP codes (42.166%) in New Mexico.
Most Recent Gross Receipts Tax Rate Update
The latest update to the sales tax rates was made in January 2025.