Local Airbnb rules2026 16 sources cited

Is Airbnb Legal in Albuquerque? 2026 Rules, Permits & Taxes

Airbnb is legal in Albuquerque for stays of 29 days or less with a city STR permit ($120 the first year, $90 to renew) and a business license; there is no night cap, and taxes run about 13.6%.^1,5,6,7,11

Source: AirROI Reviewed by Jun Zhou, Founder @ AirROI Rules checked October 17, 2026

From 14 official sources and 2 Airbnb help pages. Not legal advice.

The short answer

Albuquerque Airbnb Rules in Brief

One permit and one business license per unit: $120 the first year, $90 to renew, plus $36.75 a year for the license.
Two adults per bedroom plus two; gatherings capped at 20 and over by 10 p.m.; $250,000 liability insurance.
No owner-occupancy rule, permit cap or night cap; council bills to add limits failed in 2023, 2024 and 2026.
Taxes about 13.6% (7.625% gross receipts, 5% lodgers', 1% hospitality fee); Airbnb collects, hosts still report monthly.

Browse the live Albuquerque Airbnb market Search by revenue, occupancy and neighborhood on an interactive map See Every Albuquerque Listing

Revenue, occupancy and nightly rates are in the Albuquerque Airbnb market report .

At a glance

Albuquerque Airbnb Rules at a Glance

Permit required: Yes
Taxes on a stay: 13.625%
Fine for hosting without a permit: $500
Listings showing a permit number: 0%
Latest rule change: Jul 1, 2026

Listing figures: AirROI, 12 months to September 2026. A number on a listing doesn't prove the permit or license is valid, and a missing one doesn't prove there is none.

The rules in brief

The rules an Albuquerque host meets first, each linked to the ordinance, statute or official page it comes from. Details and exceptions follow below.

Albuquerque Airbnb Rules at a Glance
Topic	Rule
Permit	A permit for every unit^5,6
Who can host	Homes, rooms and casitas all qualify⁶
Where	No special residential zoning restriction¹²
Building rules	Leases and HOA rules still apply¹⁵
Night cap	No night cap or permit cap^7,8,9
Minimum stay	29 nights or fewer is a short-term rental^5,6
Guests	Two adults per bedroom plus two^5,6
Listing display	Permit number on every listing⁷
Platforms	Airbnb collects the city's taxes^15,16
Safety	Inspections without notice¹
Insurance	$250,000 liability insurance per unit^1,6
Neighbors	A contact available 24 hours a day^1,6

Your home

Can You Host an Airbnb in Albuquerque? It Depends on the Home

Whether you can host in Albuquerque turns on whose home it is and whether you live there.

Your own home, rented whole while you're away

Allowed with conditions

Allowed with the city permit ($120 the first year), a business license and $250,000 of liability insurance. The city sets no yearly night cap.^5,6,9

A room or casita on a property where you live

Allowed with conditions

Allowed with the same permit. The city counts individual rooms and accessory dwelling units such as casitas as short-term rentals when zoning allows, and each unit needs its own permit.⁶

A second home or investment property you don't live in

Allowed with conditions

Allowed. The ordinance does not require the operator to live in the home, and council bills to cap permits or add spacing rules failed in 2023, 2024 and 2026. The permit ends if the property is sold.^1,7,8,9

A rented home (tenant hosting)

Allowed with conditions

The city permit does not replace the lease. A tenant checks that the lease allows short stays before applying, and the operator holds the permit and business license.^1,15

A condo or HOA building

Allowed with conditions

The city permit does not override co-op or HOA rules, which may ban short stays. Each unit in a multifamily building that is rented for 29 days or less needs its own permit.^1,15

A home outside the Albuquerque city limits

Allowed with conditions

The city permit and ordinance apply only inside the city limits, so a home in another town or in unincorporated Bernalillo County follows that jurisdiction's rules instead.⁹

Permit

Do You Need a Permit for Airbnb in Albuquerque?

Yes. Short-term rental hosts in Albuquerque need the short-term rental permit from the City of Albuquerque Planning Department, through the city's STR permit website. It costs $156.75 in the first year (For one home: $120 permit plus the $36.75 business license in the first year, then $90 plus $36.75 a year. Insurance and taxes are extra.) and $126.75 a year to renew.^1,5,6,7,11

Who needs it: Every owner or operator renting a home, a room or a casita for 29 days or less, with one permit and one business license for each unit, even when the units share an address.^1,5,6,7,11
Issued by: City of Albuquerque Planning Department, through the city's STR permit website
Valid for: 12 consecutive months, renewed every year; the permit ends when the property is sold, and the new owner applies again.
Processing: Usually 5 to 7 business days once the application is complete.
On listings: The number must appear on every listing
Platform checks: The city checks listings against permits itself, through a 24-hour complaint hotline and a third-party monitoring system.

Fees

Fees
Fee	Amount	When
STR permit, first yearInitial permit fee for each short-term rental unit.	$120	first year, per unit
STR permit renewalRenewal fee for the second and following years.	$90	annual, per unit
City business licenseAnnual license fee that the permit requires.	$35	annual, per location
City business licenseAnnual license fee since July 1, 2026.	$36.75	annual, per location

Who qualifies

A valid City of Albuquerque business license, which requires a New Mexico tax ID (CRS number)
A home inside the city limits that passes the zoning review for the business license
Proof of short-term rental insurance of at least $250,000 for each unit
A floor plan drawn to show bedrooms, bathrooms, kitchens, fire safety equipment, exits and square footage
A signed statement that the rental will comply with city codes, and a contact who answers complaints 24 hours a day

How to apply

Get a New Mexico tax ID (CRS number) from the Taxation and Revenue Department.
Apply for the city business license in the ABQ-PLAN portal; the location passes a zoning review.
Register on the city's STR permit website, then enter the property, floor plan, insurance, 24-hour contact and compliance statement and pay the $120 fee.
After approval, post the permit and the Good Neighbor Agreement inside the unit and put the permit number on every listing.
Use the same site to report lodgers' tax and the hospitality fee each month.

Applications go through the official application page .

Permit rules

A permit for every unit: The Short Term Rental Ordinance requires each operator to hold a valid permit for each short-term rental property. A permit and a business license are needed for each unit, even when units share one address.^5,6 In force since April 23, 2021
City business license and New Mexico tax ID first: The STR permit requires a valid city business license, which in turn requires a New Mexico tax ID. The permit and license applications can be started at the same time.⁶
Business license: $36.75 a year: The annual business license fee rose from $35 to $36.75 on July 1, 2026. A home-based location must pass a zoning review before the license is issued.¹¹ In force since July 1, 2026
Permit before you advertise: A valid permit is required before a property is advertised or rented for short stays. Operating without one is a violation that can bring enforcement action, fines and a bar on future short-term rental use.⁶
Permit number on every listing: The permit must be displayed inside the unit, and the permit number must appear on all marketing materials and listing platforms.⁷ In force since April 23, 2021
Permit valid for 12 months: A permit is valid for 12 consecutive months. The first year costs $120 and each renewal $90.^1,5 In force since April 23, 2021
Permit ends when the home is sold: Permits cannot be transferred. When a rental unit changes owners the permit terminates, and a new owner who wants to rent short term submits a new application.¹ In force since April 23, 2021
Floor plan with safety equipment: The application includes a floor plan, hand-drawn or digital, that shows bedrooms, bathrooms, kitchens, fire safety equipment, exits and square footage.⁶
Airbnb collects the city's taxes: Airbnb collects the 5% lodgers' tax and the 1% hospitality fee on Albuquerque stays of 29 nights or fewer, charged on the listing price including cleaning fees.^15,16
Hosts still file gross receipts tax and claim the deduction: Marketplace providers such as Airbnb report and pay gross receipts tax on the stays they book. Hosts report the receipts on their own return and deduct them, so they owe no second tax but must still file.¹³

Who can host

Who Can Host an Airbnb in Albuquerque, and Where

New Mexico state law applies on top of Albuquerque's own rules: the New Mexico short-term rental regulations page covers the state license and what cities and counties can and can't regulate.

Homes, rooms and casitas all qualify: Short-term rentals can be an entire home, an individual room or an accessory dwelling unit such as a casita, where zoning allows. The permit rules do not require the host to live in the home.⁶
No special residential zoning restriction: The Integrated Development Ordinance does not restrict short-term rentals in residential zones, provided the building meets the other zoning standards for design and use.¹²
Leases and HOA rules still apply: The city permit does not override a lease, co-op rules or an HOA's rules. Tenants and condo owners check those documents before listing.¹⁵

Operating rules

Operating Rules for Albuquerque Short-Term Rentals

29 nights or fewer is a short-term rental: A short-term rental is a rental in a dwelling unit of 29 days or less. A unit that is mostly rented for longer but occasionally for 29 days or less still needs the permit and business license.^5,6 In force since April 23, 2021
No night cap or permit cap: Albuquerque sets no yearly night limit and no citywide cap on permits. City Council voted down bills in 2023, 2024 and 2026 that would have capped permits or required 330 feet between rentals.^7,8,9
Two adults per bedroom plus two: Overnight occupancy is two people over age 12 per bedroom plus a general allowance of two, so a two-bedroom unit sleeps at most six.^5,6 In force since April 23, 2021
Gatherings: twice the occupancy, 20 at most, over by 10 p.m.: Gatherings are limited to two times the maximum overnight occupancy and no more than 20 people. Gatherings larger than the overnight occupancy must disperse by 10:00 p.m. local time.⁵ In force since April 23, 2021
$250,000 liability insurance per unit: Each unit needs short-term rental insurance of at least $250,000 covering damage to guests and damage caused by guests or the operator, including damage to neighbors. Hosts upload proof of coverage with the application.^1,6 In force since April 23, 2021
Good Neighbor Agreement posted inside: Each unit must post a Good Neighbor Agreement, provided by the Planning Department each year, that tells guests about noise, litter, parking and the occupancy limits.⁵ In force since April 23, 2021
A contact available 24 hours a day: The application names the operator or an agent who is available every hour of every day to respond to complaints. Neighbors can report problems to 311 or the 24-hour STR hotline at 505-465-7710.^1,6 In force since April 23, 2021
Inspections without notice: The Planning Department may inspect any short-term rental without prior notice to check compliance with the ordinance and other city codes, and the operator signs a statement that the unit meets the fire, housing and noise codes.¹ In force since April 23, 2021
City limits only: The Short Term Rental Ordinance applies only inside the Albuquerque city limits, not to homes in the wider metro area.⁹
Monthly lodgers' tax report even when Airbnb remits: Operators file a monthly report with the city by the 25th for the previous month, even when Airbnb or Vrbo remits the lodgers' tax and hospitality fee.^2,6
Complaint-based enforcement with monitoring: The Planning Department enforces against unpermitted rentals mainly through complaints, and uses a third-party monitoring system that flags possible violations.⁸
Gross receipts tax applies to short-term rentals: A person in the business of short-term rentals owes New Mexico gross receipts tax, and may also owe lodgers' tax to the city.⁴

Taxes

How Much Are Airbnb Taxes in Albuquerque?

About 13.6% on the nightly price and cleaning fee: 7.625% gross receipts tax, 5% lodgers' tax and a 1% hospitality fee.

13.625% in all

How the 13.625% on a Albuquerque stay splits between the taxes in the table below

Median nightly rate, booked nights: $140
Taxes on that night (13.625%): $19
Guest pays, before Airbnb and cleaning fees: $159

How Much Are Airbnb Taxes in Albuquerque?
Tax	Rate	Collected by
New Mexico gross receipts tax (state, county and city) 7.625% in Albuquerque of the listing price including cleaning and guest fees, for stays of 30 nights and shorter	7.625%^10,16	Airbnb
Albuquerque lodgers' tax 5% of the rent for stays of 29 nights and shorter	5%^2,16	Airbnb
Albuquerque hospitality fee 1% of the listing price including cleaning fees, for stays of 29 nights and shorter	1%^15,16	Airbnb

Total on a stay 13.625% · All by Airbnb

At Albuquerque's median booked rate of $140 a night, the taxes collected on a booking come to about $19 a night.

What the host still handles

A New Mexico tax ID (CRS number) with the Taxation and Revenue Department, and a gross receipts tax return that reports booking receipts and claims the marketplace deduction
A City of Albuquerque business license ($36.75 a year) for each rental location
A lodgers' tax and hospitality fee account on the city's STR website, with a monthly report by the 25th even when Airbnb remits
Collection and payment of all three charges on bookings made outside Airbnb^2,6,10,15,16

Fines

How to Avoid Airbnb Fines in Albuquerque

Fines in Albuquerque fall on hosting without the short-term rental permit, or outside the rules above. With it in hand and the rules followed, none of the fines below apply.

Operating in violation of the ordinance: after a notice with a 30-day grace period, the city can seek civil assessments of $500 for every day the property stays in violation, with a municipal lien on the parcel.¹
Three or more violations of city ordinances or state statutes within 12 months: the permit is revoked for two years and the rental must stop.¹
Operating without a permit may bring enforcement action, fines and a bar on future short-term rental use.⁶
Lodgers' tax filed but not paid: a penalty of 10% of the tax or $100, whichever is greater; failing to pay or remit the tax is a misdemeanor.²

Changes

What's Changed in Albuquerque's Airbnb Rules

No change was scheduled when the rules were checked on October 17, 2026; the most recent are listed first.

July 1, 2026
Business license fee rises to $36.75
The annual business license fee that the short-term rental permit requires rose from $35 to $36.75 on July 1, 2026.¹¹
February 2, 2026 Lapsed
Council rejects a citywide 330-foot spacing rule
Council voted down bill O-26-5 on February 2, 2026. It would have refused new permits within 330 feet of another permitted rental, with exceptions for a single room in the operator's home and for casitas.⁷
July 1, 2025
Business license replaces business registration
Beginning July 1, 2025 every person operating a place of business in the city, including short-term rental operators, must hold a Business License at $35 a year.^3,11
September 4, 2024 Lapsed
Council rejects a 330-foot spacing rule for the city core
Council voted down bill O-24-40 on September 4, 2024. It would have kept new permits 330 feet apart in parts of Council Districts 2 and 6.⁸
August 21, 2023 Lapsed
Council rejects a bill to cap permits
Council voted down bill O-23-69 on August 21, 2023. As introduced it would have required a local manager, limited permits to three per person and capped permits citywide at 1,200.⁹
April 23, 2021
Permit requirement takes effect
The Short Term Rental Ordinance went into effect on April 23, 2021, and existing rentals had six months from that date to comply.^1,5
October 5, 2020
City Council passes the Short Term Rental Ordinance
Council passed O-20-30 on October 5, 2020, creating the permit, the occupancy limits and the $120 and $90 fees; the ordinance was published on October 23, 2020.^1,5

Listing data

What Albuquerque's Listings Show

AirROI, a short-term-rental data firm, counted 1,920 active Airbnb listings in Albuquerque over the 12 months to September 2026. 0.1% of them displayed a permit, license or registration number.

Minimum stay set on Albuquerque listings

Share of active listings by the shortest stay they accept

29%

35%

14%

10%

Minimum stay in numbers

Minimum stay set on Albuquerque listings
Shortest stay accepted	Share of listings
1 night	29%
2 nights	35%
3 nights	14%
4–6 nights	6%
7–29 nights	10%
30+ nights	6%

What officials report

608: Active short-term rentals on the city's list · as of February 2026Code Enforcement gave Council staff a spreadsheet identifying 608 active short-term rentals ahead of the February 2, 2026 vote on bill O-26-5.⁷
1,764: Short-term rentals the city is recording · as of January 1, 2026The city was recording approximately 1,764 short-term rentals at the start of 2026, including those without permits.⁷
3400%: Short-term rentals in compliance · as of January 1, 2026As of January 1, 2026, only 34% of short-term rentals were in compliance, according to figures reported to the Lodgers' Tax Advisory Board.⁷
825: Permitted short-term rentals · as of August 26, 2024There were 825 permitted short-term rentals within the city on August 26, 2024.⁸

Earnings

What Could an Albuquerque Short-Term Rental Earn?

The rules shape the numbers: a permit that costs $156.75 in the first year and taxes of 13.625% that Airbnb adds to guests' bills. For a specific address, the Airbnb profit calculator estimates revenue, occupancy and nightly rate from comparable listings, so you can test the numbers before applying.

Estimate what an Albuquerque home could earn

FAQ

Albuquerque Airbnb Rules: Frequently Asked Questions

Is Airbnb legal in Albuquerque?

Yes. Stays of 29 days or less are allowed with a city short-term rental permit for each unit ($120 the first year, $90 to renew) and a city business license, and the city does not require the host to live in the home.^5,6,15

Do I need a permit for Airbnb in Albuquerque?

Yes. A valid city STR permit is required before you advertise or rent, with one permit for each unit including a room or casita. The permit requires a city business license, which requires a New Mexico tax ID.^5,6

How much is the Albuquerque short-term rental permit?

The permit costs $120 for the first year and $90 for each renewal, per unit. The city business license adds $36.75 a year, so a one-home host pays about $156.75 in the first year.^5,11,15

Can I rent a home I don't live in?

Yes. The ordinance does not require the operator to live in the home, and council bills to cap permits or space rentals apart failed in 2023, 2024 and 2026. Check your lease or HOA rules first.^1,7,8,9,15

Does Airbnb collect hotel tax in Albuquerque?

Yes. Airbnb collects the 5% lodgers' tax, the 1% hospitality fee and gross receipts tax on Albuquerque stays of 29 nights or fewer. Hosts still file a monthly city report by the 25th.^6,16

What is the total tax on an Albuquerque Airbnb stay?

About 13.6%: 7.625% gross receipts tax, 5% lodgers' tax and a 1% hospitality fee, charged on the listing price including cleaning fees.^2,10,16

What is the fine for operating without a permit?

After a notice with a 30-day grace period, the city can seek $500 for every day the property stays in violation. Three violations in 12 months cost the permit for two years.^1,6

How many guests can stay at an Albuquerque short-term rental?

Overnight occupancy is two people over age 12 per bedroom plus two more, so six in a two-bedroom unit. Gatherings are limited to twice that number, up to 20 people, and must end by 10 p.m.^5,6

Is there a limit on how many nights I can host?

No. Albuquerque sets no yearly night cap and no citywide cap on permits; the limits are on occupancy and gatherings.^1,7,9

Do I need insurance for an Albuquerque short-term rental?

Yes. Each unit needs at least $250,000 of short-term rental insurance, and the application includes proof of coverage. If Airbnb or Vrbo cover is relied on, the host checks that it meets the city's criteria.^1,6

Do I still report lodgers' tax if Airbnb remits it?

Yes. Even when a platform remits the lodgers' tax and hospitality fee, operators file a monthly report with the city by the 25th for the previous month.^2,6

Do I have to show the permit number on my Airbnb listing?

Yes. The permit must be displayed inside the unit, and the permit number must be included on all marketing materials and listing platforms.^1,7

How many Albuquerque Airbnbs are registered?

Permitted short-term rentals: 825 as of August 26, 2024⁸. In AirROI's listing data, 0% of the 1,920 Albuquerque Airbnb listings active in the 12 months to September 2026 displayed a permit, license or registration number. A number on a listing shows the host entered one; it doesn't confirm the permit is valid.

How much does an Airbnb make in Albuquerque?

The average Albuquerque listing earned $23,600 in the 12 months to September 2026, according to AirROI, averaged across every active listing including those booked for only part of the year. The Albuquerque Airbnb market report breaks it down by month, property size and neighborhood.

Method

How These Rules Were Checked

Each rule on this page was checked in October 2026 against the official source cited beside it: the ordinance or statute, the permit office's own pages and the tax authority. Airbnb's help pages are cited on their own only for what Airbnb itself does, such as the taxes it collects and the permit checks it runs, and otherwise only beside an official source; news reports only for when a change was announced. Rules that could not be confirmed on an official page are left out. The council files O-26-5, O-24-40 and O-23-69 were read from the Legistar web API (webapi.legistar.com) because the Legistar pages need a browser; the FTC fee-rule FAQ was read from an Internet Archive copy.

Rules change with council votes, court rulings and new state laws, so the page is rechecked every three months and whenever a scheduled change takes effect. It summarizes the rules for information and is not legal advice; the local authority has the final word on any application.

Listing figures come from AirROI's tracking of 1,920 active Albuquerque Airbnb listings over the 12 months to September 2026.

Sources

Each rule above links to the source it comes from. Official ordinances, statutes and government pages come first, then Airbnb's own help pages.

1. Legislation text, O-20-30: Short Term Rental Ordinance (enacted as O-2020-038) · City of Albuquerque City Council (Legistar)
2. Article 4: Lodgers' Tax (City of Albuquerque Lodgers' Tax Ordinance) · City of Albuquerque Treasury
3. Business License Ordinance · City of Albuquerque Planning Department
4. 3.2.116 NMAC: Sales of real property, section 10 (persons having rental units) · New Mexico State Records Center and Archives
5. Short Term Rental Permit · City of Albuquerque City Council
6. Short-Term Rental FAQ · City of Albuquerque Planning Department
7. File O-26-5: Amending the Short Term Rental Ordinance to add a separation requirement (failed February 2, 2026) · City of Albuquerque City Council (Legistar)
8. File O-24-40: Amending the Short Term Rental Ordinance to add a separation requirement in certain areas (failed September 4, 2024) · City of Albuquerque City Council (Legistar)
9. File O-23-69: Amending the Short-Term Rental Ordinance (failed August 21, 2023) · City of Albuquerque City Council (Legistar)
10. Gross Receipts and Compensating Tax Rate Schedule, July 1, 2025 through June 30, 2026 · New Mexico Taxation and Revenue Department
11. Business License FAQs · City of Albuquerque Planning Department
12. Integrated Development Ordinance frequently asked questions · City of Albuquerque Planning Department (Interactive IDO)
13. Bulletin B-200.37: Gross receipts tax and marketplace providers of lodging (rev. 06/2024) · New Mexico Taxation and Revenue Department
14. The Rule on Unfair or Deceptive Fees: Frequently Asked Questions · Federal Trade Commission
15. Albuquerque, NM · Airbnb Help Center
16. Occupancy tax collection and remittance by Airbnb in New Mexico · Airbnb Help Center