New Mexico sales tax Calculator

New Mexico does not have a traditional sales tax. Instead, it levies a Gross Receipts Tax (GRT) at a state rate of 5%, with local county and city additions that bring combined rates to between 5% and 9.3125% depending on location. Albuquerque's combined rate is approximately 8.3% and Santa Fe is approximately 8.9%.

The Gross Receipts Tax is New Mexico's equivalent of a sales tax, but with a key difference — it is legally imposed on the seller (the business) rather than the buyer, as a tax on the privilege of doing business in New Mexico. Businesses typically pass this cost to consumers as a line item. Unlike most state sales taxes, GRT applies broadly to services as well as goods, making New Mexico's tax base one of the widest in the nation.

Albuquerque has a combined Gross Receipts Tax rate of approximately 8.3% — the 5% state rate plus Bernalillo County and City of Albuquerque local additions. The exact rate can vary slightly depending on the specific location within the city.

Santa Fe has one of the highest combined GRT rates in New Mexico at approximately 8.9% — the 5% state rate plus Santa Fe County and City of Santa Fe additions. Santa Fe's high local additions reflect significant city-level investment in arts, culture, and public services.

Most grocery food items are exempt from New Mexico's Gross Receipts Tax at both the state and local level. This exemption covers most unprepared food sold at grocery stores. Restaurant meals and prepared food are taxable at the full GRT rate.

Yes. Vehicle purchases in New Mexico are subject to the Gross Receipts Tax at the combined rate for the county where the vehicle is registered. In Albuquerque (Bernalillo County) that is approximately 8.3% of the purchase price. The tax is collected at the Motor Vehicle Division at the time of title transfer.