Santa Fe County Lodger's & Short Term Rentals

Information and tools for reporting and paying Lodger's Tax and Short-Term Rental (STR) Lodger's Tax.

Overview

Santa Fe County is home to some of the most beautiful sites in America and attracts visitors from around the world.

With the growth of short-term rentals, Santa Fe County enacted Ordinance No. 2023-02 to include short-term rentals in Lodger's Tax reporting.

Lodger's Tax must be reported monthly and paid on or before the 25th of each month.

STR Licensing and Fees

Short-Term Rentals (STRs) are any dwelling rented for fewer than 30 consecutive days.

All STRs in Santa Fe County must have a Business License.

If you do not have a license, visit the Building and Development STR page or call 505-995-2700.

Fees

  • $375 – Non Owner-Occupied
  • $35 – Owner-Occupied

Definitions

  • Non Owner-Occupied: Property not occupied by the owner.
  • Owner-Occupied: Primary residence occupied at least 275 days per year.
How to Complete the Lodgers & STR Tax Report
  • Select Lodger's for hotels, motels, campgrounds, RV parks, B&Bs, etc.
  • Select STR Owner-Occupied if you live in the property.
  • Select STR Non Owner-Occupied if you do not live there.
  • Column 1 – Enter total gross rental income.
  • Column 2 – Enter rents not subject to Lodger's Tax.
  • Columns 3–5 calculate totals automatically.
  • Penalties and interest must be entered manually if applicable.

Questions? Email lodgers@santafecountynm.gov

Reminder
Lodger's Tax must be reported monthly and paid on or before the 25th.
Email Lodgers' Tax Support View Ordinance
Forms & Lodgers' Tax Portal
Lodgers' Tax applies to your STR.

Access the Lodgers' Tax payment portal or download the reporting form below.

Lodgers' Tax Payment Account Login Download Lodgers & STR Tax Report Form
Short-Term Rentals
Lodger's & Short Term Rental Tax Flow