Short-Term Rental Laws in Santa Fe, New Mexico

Santa Fe operates a citywide STR permit cap of approximately 1,000 non-owner-occupied permits, allocated via a waitlist/lottery system. Owner-occupied STRs (host's primary residence) are NOT counted against the cap and remain available. The cap was set after the 2017 ordinance specifically to slow the conversion of long-term housing into STRs in a constrained-supply market. Non-owner-occupied permits cannot be issued within 50 ft of another non-owner-occupied STR. Permits do NOT transfer with property sale — buyer must apply fresh and join the waitlist.

Santa Fe Code Chapter 14-6.2 governs. The 1,000-permit cap on non-owner-occupied STRs is the binding gate — verify current waitlist position with the Santa Fe Land Use Department before any acquisition predicated on STR cashflow. Owner-occupied (host primary residence) permits are uncapped. Allowed zones: R-1, R-2, R-3, RM-3, plus most commercial and mixed-use districts. The historic district overlay adds an additional review layer.

Operators must hold a short-term rental permit before listing. See the official permit portal.

Santa Fe Land Use Department administers with active platform-data enforcement. Permits require annual renewal ($325 fee), proof of property insurance, designated 24/7 local contact within 25 miles, life-safety inspection (smoke + CO + extinguisher + posted occupancy), Lodgers Tax registration, and NM CRS Gross Receipts Tax ID. Operating without a permit: $500-$2,500 fines per violation + back-tax assessment. Permit revocation after 3 sustained nuisance complaints in 12 months.

Combined short-term lodging tax in Santa Fe is approximately 15.625% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).

New Mexico Gross Receipts Tax ~8.4375% (state + city + county) + Santa Fe Lodgers Tax 7% — combined ~15.625% on transient lodging; confirm at NM Taxation & Revenue

Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.