In Angel Fire, if you’re offering rentals or taxable services, you’re required to collect and remit multiple taxes: the New Mexico Gross Receipts Tax (GRT), a local Lodgers Tax, and a Sports & Recreation fee. Here’s how those rates work together and what they mean for your bottom line.
Understanding the New Mexico Gross Receipts Tax (GRT) in Angel Fire
In New Mexico, Gross Receipts Tax (GRT) functions like a sales tax but applies more broadly — including to rental income, services, and short-term lodging. As of this writing, the current combined GRT rate in Angel Fire is 7.5208% of gross receipts, which includes state and local components.
This means that on every dollar of gross rental revenue (including cleaning fees and other charges), you must collect and pass on 7.5208% to the New Mexico Taxation and Revenue Department.
Angel Fire Lodgers Tax: What It Is and How Much It Is
On top of state GRT, the Village of Angel Fire levies a Lodgers Tax of 5% on gross rental amounts for short-term stays (typically less than 30 nights).
This tax is collected from guests and remitted to the village, and it applies to the total amount charged — including cleaning or miscellaneous fees charged to the renter.
Angel Fire Sports & Recreation Fee: Supporting Local Amenities
In addition to GRT and Lodgers Tax, Angel Fire charges a Sports & Recreation fee of 2.4% on gross rental charges, which funds community recreation facilities and programs. Like Lodgers Tax, this fee is collected from guests and remitted to the Village.Total Tax Impact on Short-Term Rentals & Services
When you combine all three levies on short-term rental transactions in Angel Fire, the rates stack like this:| Tax Type | Rate | Who It’s Remitted To |
|---|---|---|
| New Mexico Gross Receipts Tax | 7.5208% | State of New Mexico |
| Angel Fire Lodgers Tax | 5% | Village of Angel Fire |
| Angel Fire Sports & Recreation Fee | 2.4% | Village of Angel Fire |
| Total Collected from Renter | 14.9208% |
👉 In total, you must collect nearly 15% of gross rental revenue in combined taxes and fees when you offer short-term lodging in Angel Fire. This total is passed through to the proper authorities — 7.5208% goes to the state, and 7.4% (5% + 2.4%) goes to the village.
Note: These percentages apply to gross receipts — meaning the full amount your guests pay, including any extra fees (like cleaning or pet fees).
Why These Tax Rates Matter for You
If you’re a buyer considering a property for short-term rentals, or a current owner operating rentals in Angel Fire, understanding these taxes is crucial:
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Cash flow: Misestimating these tax obligations can erode income or result in compliance issues.
Compliance: You are responsible for registering, collecting, and remitting these taxes accurately and on time.
Remember that tax regulations can change, so it’s a good idea to verify rates with the New Mexico Taxation and Revenue Department and the Village of Angel Fire before you file. Always consult a tax professional for guidance tailored to your situation.
Final Thoughts
In Angel Fire, short-term rentals and many taxable services are subject to multiple tax layers:
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7.5208% Gross Receipts Tax (state level)
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5% Lodgers Tax (local)
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2.4% Sports & Recreation Fee (local)
That adds up to about 14.92% in taxes passed on to guests — and that matters for pricing, profit, and compliance.
Ready to Talk Taxes and Rentals?
If you’re thinking about buying or selling in Angel Fire — or need tailored guidance on short-term rental taxes and compliance — let’s connect.
📞 Schedule a call with me, Amy Oliver, REALTOR®, and get clarity on how taxes impact your real estate strategy.