# Albuquerque, NM Sales Tax Rate (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/new-mexico/albuquerque
Published: 2026-09-01

The combined sales tax rate in Albuquerque, NM is 7.625% as of September 2026: 4.875% state and 2.75% city. That is the most common rate across the 42 ZIP codes with an Albuquerque mailing address, which range from 6.1875% to 7.875%.

| Component | Rate |
| --- | --- |
| State | 4.875% |
| County | 0% |
| City | 2.75% |
| Special district | 0% |
| **Combined** | **7.625%** |

Source: Kintsugi's rate table, as of September 2026. Official rates: [New Mexico TRD — Gross Receipts Overview](https://www.tax.newmexico.gov/businesses/gross-receipts-overview/).

## Albuquerque sales tax rates by ZIP code

| ZIP | County | Combined rate |
| --- | --- | --- |
| 87101 | Bernalillo County | 7.625% |
| 87102 | Bernalillo County | 7.75% |
| 87103 | Bernalillo County | 7.625% |
| 87104 | Bernalillo County | 7.75% |
| 87105 | Bernalillo County | 7.625% |
| 87106 | Bernalillo County | 7.625% |
| 87107 | Bernalillo County | 7.875% |
| 87108 | Bernalillo County | 7.625% |
| 87109 | Bernalillo County | 7.625% |
| 87110 | Bernalillo County | 7.625% |
| 87111 | Bernalillo County | 7.625% |
| 87112 | Bernalillo County | 7.625% |
| 87113 | Bernalillo County | 7.625% |
| 87114 | Bernalillo County | 7.875% |
| 87115 | Bernalillo County | 6.1875% |
| 87116 | Bernalillo County | 7.625% |
| 87119 | Bernalillo County | 7.625% |
| 87120 | Bernalillo County | 7.625% |
| 87121 | Bernalillo County | 7.625% |
| 87122 | Bernalillo County | 7.625% |
| 87123 | Bernalillo County | 7.625% |
| 87125 | Bernalillo County | 7.625% |
| 87131 | Bernalillo County | 7.625% |
| 87151 | Bernalillo County | 7.625% |
| 87153 | Bernalillo County | 7.625% |
| 87154 | Bernalillo County | 7.625% |
| 87158 | Bernalillo County | 6.1875% |
| 87176 | Bernalillo County | 7.625% |
| 87181 | Bernalillo County | 7.625% |
| 87184 | Bernalillo County | 6.1875% |
| 87185 | Bernalillo County | 7.625% |
| 87187 | Bernalillo County | 7.625% |
| 87190 | Bernalillo County | 7.625% |
| 87191 | Bernalillo County | 7.625% |
| 87192 | Bernalillo County | 7.625% |
| 87193 | Bernalillo County | 7.625% |
| 87194 | Bernalillo County | 7.625% |
| 87195 | Bernalillo County | 6.1875% |
| 87196 | Bernalillo County | 7.625% |
| 87197 | Bernalillo County | 7.625% |
| 87198 | Bernalillo County | 7.625% |
| 87199 | Bernalillo County | 7.625% |

## Selling into Albuquerque: New Mexico rules

- **What's taxable:** At the state level, SaaS is taxable, clothing is taxable, groceries are exempt and digital goods are taxable.
- **Economic nexus:** New Mexico economic nexus applies once your taxable gross receipts from sales into the state exceed $100,000 in the prior calendar year. There is no transaction-count trigger.
- **Filing:** New Mexico assigns monthly, quarterly, or semiannual filing based on tax volume. Returns are due the 25th of the month following the reporting period — later than most states' 20th.

More in the [New Mexico sales tax guide](/sales-tax-guides/usa/new-mexico).

## Frequently asked questions

### What is the sales tax rate in Albuquerque, NM?

The combined sales tax rate in Albuquerque, NM is 7.625% as of September 2026: 4.875% state and 2.75% city. That is the most common rate across the 42 ZIP codes with an Albuquerque mailing address, which range from 6.1875% to 7.875%.

### Why do sales tax rates differ by ZIP code in Albuquerque?

Local sales taxes follow city, county and district boundaries, and ZIP codes don't. Of the 42 ZIP codes with an Albuquerque mailing address, 28 carry 7.625% and the rest range up to 7.875% or down to 6.1875%, usually because part of the ZIP lies in a neighboring city or a special taxing district. Always rate a sale by the delivery address, not the ZIP alone.

### Do I need to collect Albuquerque sales tax if I'm based out of state?

Only once you have nexus in New Mexico. New Mexico economic nexus applies once your taxable gross receipts from sales into the state exceed $100,000 in the prior calendar year. There is no transaction-count trigger. After you register, you collect New Mexico sales tax on taxable sales delivered to Albuquerque.

### What does New Mexico tax?

At the state level, SaaS is taxable, clothing is taxable, groceries are exempt and digital goods are taxable. The New Mexico sales tax guide covers exemptions and local exceptions.