Treasury Division

Under the authority of the “Lodgers’ Tax Act” NMSA 1978 and City Ordinance 18-11.1, the city has established a lodgers' tax paid by persons using commercial lodging accommodations. The tax is five percent (5%) occupancy tax, and a convention center fee of two percent (2%).

In the City of Santa Fe, the Lodgers' Tax is collected by the Treasury office within Finance and managed by the Tourism Department. It is used to fund the tax program, and marketing and promotion with the intent to grow the tourism economy of the City of Santa Fe.

Lodging operators are required to report lodging receipts by the twenty-fifth day of each month on city-approved forms for the preceding calendar month and to remit payment of the amounts due. The tax rate is 5% on the gross taxable amount paid for lodging and 2% for convention center fees. See the Lodgers' Tax Ordinance §18-11.8 for information on exemptions (please note this section was recently updated to remain in compliance with state statute).

Currently, payments for Lodgers’ Tax are accepted by the Cashier’s Office located in City Hall at 200 Lincoln Ave, Santa Fe, NM 87504, via Cash, Check, or Credit Card.  You may also mail in your payment. We are looking forward to providing an online payment option in the very near future! 

Lodging operators are required to report lodging receipts by the twenty-fifth day of each month on city-approved forms for the preceding calendar month. It is important that you report every month as required by City Ordinance.

Yes. Short-term rentals are required to report and pay Lodger’s Tax as would other lodging facilities.

Currently, third-party booking sites like Airbnb and VRBO report and pay in one lump sum for all their clients, making it impossible for The City to determine what properties they are paying for. Therefore, we ask that you submit a monthly report to us indicating the taxable amount and that the third-party booking site will be paying on your behalf.

We understand that your property may not be occupied every month. You are still required to report if your property remained unoccupied for the month.

If your short-term rental is in residential zoning, a permit is required. The permit you received also includes the required business license from Santa Fe.

No, however, you must register your rental with the city and obtain a city business license.

If your tenant has occupied the property for at least 30 days, or if you have a written agreement with your tenant for at least 30 days, you should not collect Loder’s Tax.