New Mexico sales tax

What is the New Mexico sales tax rate in 2026?

To put the numbers in a sentence: the New Mexico state rate is 4.88%, the average local rate is 2.79%, and the typical combined rate is 7.67%.

Do local jurisdictions add their own sales tax in New Mexico?

Yes. The 2.79% figure above is a statewide average, which means it is wrong for almost every specific address. Two shops a few miles apart can charge different totals on the same item because they sit in different taxing jurisdictions. If you are collecting tax, or checking a receipt, the average is a sanity check and not an answer. Use the official lookup below.

What is the sales tax rate in my county in New Mexico?

Every one of New Mexico's counties has its own page with the rate, its components, and what the rate does not cover: New Mexico sales tax by county. That is where the question is usually settled, because a statewide average is wrong for almost every specific address.

What is unusual about sales tax in New Mexico?

Technically a Gross Receipts Tax (GRT) on the seller rather than a traditional sales tax, it applies to most services as well as goods, and the 'rate' is typically passed through to the buyer like a sales tax.

How do I calculate sales tax on a purchase in New Mexico?

Multiply the taxable price by the combined rate. On a $100 purchase at the typical New Mexico combined rate of 7.67%, the tax is $7.67, for a total of $107.67. On a $1,000 purchase the tax is $76.70.

Two things change that arithmetic. Your actual local rate may differ from the statewide average, and not everything is taxable: most states exempt some combination of groceries, prescription drugs and certain services. Use the sales tax calculator to run a different amount or a different state.

When does a business have to collect New Mexico sales tax?

A business with a physical presence in New Mexico has always had to register and collect. Since the Supreme Court's 2018 Wayfair decision, a remote seller with no physical presence also has to collect once it crosses the state's economic nexus threshold.

In New Mexico that threshold is $100,000 in sales, with no transaction-count test, measured over the previous calendar year.

Effective July 1, 2019. New Mexico's Gross Receipts Tax (GRT), not a traditional sales tax, applies once taxable gross receipts sourced to the state reach $100,000 in the prior year; exempt or deducted receipts do not count.

You can check your own numbers against every state with the economic nexus checker.

How do I find the exact sales tax rate for an address in New Mexico?

Use the state's own lookup rather than an average. New Mexico publishes an official rate finder at https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/, which returns the combined rate for a specific address. That is the figure that governs what you charge or what you should have been charged.

The flat truth on New Mexico sales tax

The number worth remembering is 7.67%, the typical combined rate, but treat it as an estimate. It is a statewide average, and your address decides the real figure.

See also: New Mexico property tax by county and state income tax rates.