To access individual state and local taxes, click on the corresponding state below:

New Mexico State Taxes

New Mexico Business Taxes

Gross Receipts Tax

New Mexico does not impose a sales tax; instead, they have a gross receipts tax.

Gross Receipts Tax Overview

Local Option Taxes

Location Code and Tax Rate Map

Property Tax

Property Tax Overview

FAQs, Tax Rates, and Laws

Additional Information & Resources

Business personal property is reported at the county level. Forms can be found on county websites.

New Mexico Individual Taxes

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