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Sales Tax by State

New Mexico Sales Tax Calculator

New Mexico charges a 4.88% state sales tax, with local rates up to 4.31%. The statewide average combined rate is 7.62%. Gross Receipts Tax, not a true sales tax. Groceries exempt.

Total with tax
$107.62
Combined rate 7.620%
Purchase amount$100.00
State tax (4.875%)$4.88
Local tax (2.745%)$2.75
Total tax$7.62
New Mexico notes: Gross Receipts Tax, not a true sales tax. Groceries exempt. Statewide average combined rate: 7.62%. Max local rate: 4.31%. Groceries: exempt from state tax.
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How New Mexico sales tax works

New Mexico applies a 4.88% state sales tax to most retail purchases. Counties, cities, and special districts can add up to 4.31% on top, so the actual rate you pay varies by jurisdiction. The statewide average combined rate is 7.62%.

Groceries are exempt from New Mexico's state sales tax. Prepared food (restaurants, deli items, hot food bars) is generally still taxable at the full combined rate.

For exact rates by ZIP code or address, use the New Mexico Department of Revenue's online lookup. The combined rate at the register is whatever the state rate plus the local jurisdiction add to — and local rates can shift each year as cities pass new measures. Run any purchase amount through the calculator above to see the breakdown.

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Frequently asked questions

What is New Mexico's sales tax rate?

The New Mexico state sales tax rate is 4.88%. After typical local taxes, the average combined rate is 7.62%.

Does New Mexico tax groceries?

No — groceries are exempt from New Mexico state sales tax. Prepared food (restaurants, hot food, deli) is generally taxed at the full rate.

Is clothing taxed in New Mexico?

Yes — clothing is taxable in New Mexico at the standard sales tax rate.

What about online purchases shipped to New Mexico?

Online retailers with "economic nexus" in New Mexico (typically $100,000+ in annual sales or 200+ transactions per year) must collect New Mexico sales tax at checkout. Marketplaces like Amazon, eBay, and Etsy generally collect it automatically. For purchases from out-of-state sellers that don't collect, New Mexico expects buyers to remit "use tax" — though enforcement on individuals is rare.

What is New Mexico's state income tax rate?

New Mexico's top marginal state income tax rate is 5.90%. For details on self-employment tax including state-by-state combined rates, see our Self-Employment Tax Calculator.

Where do I look up the exact rate for my address in New Mexico?

Use the New Mexico Department of Revenue's online address lookup. Combined rates can vary by ZIP code, especially when special tax districts (transit, stadiums, redevelopment zones) overlap with parts of a city.

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Disclaimer: This calculator provides estimates for informational purposes only and does not constitute financial, tax, accounting, or legal advice. Tax rates, regulations, and economic data change frequently. Consult a qualified accountant or tax professional for advice specific to your situation.