Is Airbnb Legal in Santa Fe? 2026 Rules, Permits & Taxes

Permit required

Yes

Taxes on a stay

15.19%

Fine for hosting without a permit

$500

Listings showing a permit number

64%

Next rule change

Jan 1, 2027

Listing figures: AirROI, 12 months to October 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

Who needs it

Every owner or operator of a dwelling rented for fewer than 30 calendar days inside Santa Fe city limits. Homes in residential zoning need a permit; homes in non-residential zoning need a registration.^1,5,9,15,16

Issued by

City of Santa Fe Short-Term Rental Office (Planning and Land Use Department), through the Neumo online portal

Valid for

Every permit and registration expires after December 31, whatever the issue date. Renewal season runs January 1 through April 15 (5 PM), and only renewals are accepted during it; new applications open at 5 PM on April 15.

Processing

The home must be ready for inspection within two weeks of submitting the application, and the city no longer waits longer than that to inspect.

On listings

The number must appear on every listing

Platform checks

Airbnb requires hosts to enter the Santa Fe permit or registration number to keep hosting. City code lets the city notify a platform that a number is invalid, and the platform must then deactivate the listing within five business days.

Fees

Who qualifies

• Residential zoning: a permit issued to a natural person, one permit per person; the home may be titled in a trust, LLC or corporation, but the permit is held by a person with authority to act for it
• Non-residential zoning: a registration instead of a permit, with no more than 12 registrations in one multi-unit building
• New residential permits only while the citywide limit of 1,000 has room; otherwise applicants join a waiting list
• No new residential permit within 50 feet of a residentially zoned property that already has a permitted rental; in buildings of four or more units, no more than 25% of units and no more than 12 permits per building
• A certificate of occupancy, a passed fire and safety inspection and a city business license; time-share units are not eligible for permits

How to apply

1. 1 Get a New Mexico gross receipts tax (GRT) certificate from the state Taxation and Revenue Department; the application requires it.
2. 2 Confirm the home's zoning, check the city's STR map for the 50-foot rule and confirm that any HOA or covenants allow rentals.
3. 3 Create an account on the Neumo (formerly Avenu) short-term rental portal and choose Apply for a New Permit.
4. 4 Upload proof of ownership, proof of natural-person ownership if an entity holds the home, the GRT certificate, a site plan and floor plan, proof of insurance, a draft notification letter and an HOA or neighborhood letter if required.
5. 5 Pay the fees through the portal (ACH debit or credit card) and have the home ready for the fire and safety inspection within two weeks of applying.
6. 6 Within 10 days of issuance, mail notices to the HOA and to owners of residential property within 200 feet, then submit the mailing lists and a signed affidavit of mailing.
7. 7 Put the permit or registration number on every listing.

Permit rules

Business license plus permit or registration

An owner needs a city business license and either a short-term rental permit or a registration before renting, offering or advertising a home. Operating or advertising without one is a violation.^1,5

Permit number in every advertisement

The city-issued permit or registration number must appear in all advertising, including listings on Airbnb and other host platforms.^1,16

Platforms delist invalid numbers within five business days

When the city tells a platform that a listing's permit or registration number is invalid, the platform must deactivate the listing within five business days. Platforms also send the city a monthly report of listing addresses and numbers.^1,14 Applies to: Host platforms

Permits expire December 31; renew January 1 to April 15

Every permit and registration expires after December 31. Renewal season runs from January 1 through April 15, with a deadline of 5 PM on April 15, and only renewals are accepted during it.⁵

A permit does not transfer on a sale

A permit cannot be passed to another person or property. When the home is sold the permit ends and the new owner must apply again, subject to the permit limit; a transfer to the owner's own trust or LLC does not count as a sale.^1,14 Applies to: Residential zoning

Advertised price must be the total price

Since May 12, 2025 a federal rule requires an advertised short-term rental price to show the total price, including mandatory fees such as cleaning fees; taxes and other government charges may be shown separately.⁴ In force since May 12, 2025

Residential permits are capped at 1,000

The Planning and Land Use director may issue at most 1,000 residential short-term rental permits. Once the limit is reached, applicants go on a waiting list until a permit becomes available.^1,14,16 Applies to: Residential zoning

One permit per natural person

Residential permits go only to individuals, and each person may hold one. A trust, LLC or corporation may own the home, but the permit is held by a person with legal authority to act for it.^1,14 Applies to: Residential zoning

No new permit within 50 feet of another rental

A new residential permit is not issued when the property sits within 50 feet of a permitted short-term rental, measured at the property boundary. Accessory dwelling units and multi-unit buildings are exempt from this spacing rule.^1,5 Applies to: Residential zoning

Buildings of four or more units: 25% and 12 permits

In a development with four or more units, no more than 25% of the units (rounded down) may hold permits, and no more than 12 permits go to a single building.^1,5 Applies to: Residential zoning

Non-residential zoning needs a registration

A rental on non-residentially zoned property needs a city registration rather than a permit. The permit cap and spacing rule sit in the residential permit rules; a multi-unit building may hold no more than 12 registrations.^1,9 Applies to: Non-residential zoning

Casitas: the owner must live on the property

An owner-occupant may rent either the main house or the accessory dwelling unit (casita) as a short-term rental, but not both, and must live in the other unit while it is rented.¹ Applies to: Accessory dwelling units

HOA rules and covenants can still prohibit rentals

Private restrictive covenants may prohibit short-term rentals, and the application asks for an HOA or neighborhood letter where one is required.^1,14

Under 30 nights is a short-term rental

Santa Fe treats any dwelling rented for fewer than 30 calendar days as a short-term rental. Rentals of 30 days or more are ordinary leases and do not need the permit.⁵

One rental per seven-day period in residential zones

A permitted residential rental may not be rented more than once within a seven-day period. The limit does not apply to rentals that begin between November 15 and January 15.^1,8 Applies to: Residential zoning

44 bookings a year in residential zones

Since June 8, 2026 the city reads the seven-day rule as one reservation per week on average over the calendar year. A permitted residential rental is compliant with 44 unique reservations or fewer a year; rentals in non-residential zoning are not subject to the rule.^7,8 Applies to: Residential zoning · In force since June 8, 2026

Guests: twice the number of bedrooms

The most guests who may occupy a short-term rental is twice the number of bedrooms. Gatherings of more than twice the number of legally allowed guests count as events and are not allowed in residential zones.^1,14

Residential use only, no commercial events

A rental in residential zoning must be used only for residential purposes, not for commercial activities or events such as selling goods or services or hosting gatherings beyond twice the legal guest count.^1,14 Applies to: Residential zoning

No noise after 10:00 p.m.

Noise or other disturbance is prohibited after 10:00 p.m., including from decks, porches, balconies and patios. Hosts must also tell guests in writing about the city's nuisance and water conservation ordinances.^1,14

Local operator reachable 24 hours a day

Every rental needs a local operator available 24 hours a day, seven days a week, who can be reached by phone and be at the home within one hour.^1,14

Off-street parking: one or two spaces

Hosts must provide one off-street space for a one-bedroom rental and two for two or more bedrooms. Guests may not park recreational vehicles on site or on the street.^1,14

Fire and safety inspection before the permit

The city inspects before issuing a permit, and the unit must hold a certificate of occupancy. The home needs a fire evacuation plan, carbon monoxide detection, smoke alarms in every bedroom and a fire extinguisher on each floor, and it must be ready for inspection within two weeks of applying.^1,5

Proof of insurance with the application

A new application must include proof of insurance, along with proof of ownership, a site plan and floor plan and a New Mexico gross receipts tax (GRT) certificate.⁵

Mail notice to neighbors within 10 days

Within 10 days of issuing or renewing a permit, the host must mail notice to the HOA and to owners of residential property within 200 feet, then file the mailing list and a signed affidavit of mailing with the city.^1,5

Keep booking and tax records for three years

Owners must keep records for the three most recent years, including reservation dates and nights, the rent guests paid each month and the taxes and fees paid each month, and show them to the city on request.^1,5

Median nightly rate, booked nights

$270

Taxes on that night (15.19%)

$41

Guest pays, before Airbnb and cleaning fees

$311

What the host still handles

• A New Mexico tax ID and gross receipts tax (GRT) certificate from the Taxation and Revenue Department, which the permit application requires, and a GRT return that reports booking receipts and claims the marketplace deduction
• A City of Santa Fe business license, issued with the short-term rental permit or registration
• A lodgers' tax account on hoteltaxonline.com (Neumo) and a monthly report by the 25th, even in months with no bookings and when Airbnb pays the tax on the host's behalf
• Lodgers' tax and gross receipts tax on guests booked outside Airbnb^{2,9,10,11,12,17}

• Civil fines for renting without a permit or registration, or breaking the ordinance: $100 for a first offense, $250 for a second and $500 for a third or later offense within 36 months. Each act is a separate violation, and each day after notice counts separately for violations that can be fixed within a day.^1,14
• The Planning and Land Use director can revoke a short-term rental permit and order a one-year waiting period before a new application from anyone who operated in violation of the ordinance or failed to pay or report taxes.^1,14
• Violations may also bring criminal penalties under the city's general penalty provision, in addition to revocation of the permit or registration.¹
• Listings with an invalid permit or registration number are removed: the city can notify the platform, which must deactivate the listing within five business days.^1,14
• Filing or paying lodgers' tax late: a penalty of 10% of the tax due or $100, whichever is greater, plus 1% interest a month on the unpaid balance.⁹

1. January 1, 2027 Upcoming
   2027 permit renewal season opens

   Every permit and registration expires after December 31, 2026. Renewals open on January 1, 2027 and run through April 15.⁵

2. June 8, 2026
   City limits residential rentals to 44 bookings a year

   A written interpretation of the seven-day frequency rule took effect on June 8, 2026 and was announced to owners on July 1, 2026. It reads the rule as one reservation per week on average, so a permitted residential rental complies with 44 unique reservations or fewer in a calendar year. Rentals in non-residential zoning are not subject to the rule.^7,8

3. April 15, 2026
   New permit applications open for 2026

   The 2026 renewal window closed on April 15, 2026 at 5 PM, and applications for new permits opened at the same time. New permits depend on room under the 1,000-permit limit.⁵

4. February 2026
   Neumo takes over short-term rental permits and lodgers' tax

   From the February 2026 tax period (taxes due in March), the city administers short-term rental permits and lodgers' tax through Neumo, formerly Avenu Insights & Analytics.⁹

5. January 1, 2026
   Updated Chapter 14 takes effect; STR rules move to Section 14-5.3(C)(12)

   Ordinance 2025-25, the Phase 1 rewrite of the Land Development Code (Chapter 14), took effect on January 1, 2026 after the City Council approved it in November 2025. The short-term rental ordinance now sits in Section 14-5.3(C)(12) and carries over the 1,000-permit limit, one permit per person, 50-foot spacing and the $100, $290 and $35 fees.^1,6,18

Estimate what a Santa Fe home could earn

1. 1. Bill No. 2024-17 (Phase 1 Land Development Code rewrite, adopted as Ordinance 2025-25): Section 14-5.3(C)(12) Short-Term Rental Unit and Section 14-1.12 Enforcement · City of Santa Fe
2. 2. 3.2.116 NMAC: Sales of real property, section 10 (persons having rental units) · New Mexico State Records Center and Archives
3. 3. NMSA 1978, Section 3-38-15: Lodgers' Tax Act, authorization of tax · New Mexico Statutes Annotated (text via FindLaw)
4. 4. 16 CFR Part 464 - Rule on Unfair or Deceptive Fees · Electronic Code of Federal Regulations
5. 5. Short-Term Rentals · City of Santa Fe
6. 6. Planning and Land Use: Ordinance 2025-25 - Updated Chapter 14 (Effective Date: January 1, 2026) · City of Santa Fe
7. 7. Chapter 14 Code Interpretations · City of Santa Fe Planning and Land Use Department
8. 8. City Provides Clarification on Short-Term Rental Reservation Limits (July 1, 2026) · City of Santa Fe
9. 9. Frequently Asked Questions: Lodger's Tax (updated 02.2026) · City of Santa Fe
10. 10. Gross Receipts Tax Overview · New Mexico Taxation and Revenue Department
11. 11. Bulletin B-200.37: Gross receipts tax and marketplace providers of lodging (rev. 06/2024) · New Mexico Taxation and Revenue Department
12. 12. New Mexico gross receipts location codes and rates, July 1, 2026 to June 30, 2027 (Santa Fe city) · New Mexico Taxation and Revenue Department (ArcGIS data service)
13. 13. Short-Term Rentals · Santa Fe County
14. 14. New Short-Term Rental Ordinance: Frequently Asked Questions (December 2020) · City of Santa Fe
15. 15. Avenu Short-Term Rental (STR) Permit Application Guide · City of Santa Fe
16. 16. Santa Fe, NM · Airbnb Help Center
17. 17. Occupancy tax collection and remittance by Airbnb in New Mexico · Airbnb Help Center
18. 18. City Council Approves Changes to Land Use Code (November 20, 2025) · Santa Fe Reporter