New Mexico has 5 locations with their own GSA per diem rates for FY2027. The highest lodging allowances apply to seasonal destinations such as Albuquerque and Santa Fe, while Carlsbad and Taos have their own year-round rates.
Use the table below to compare per diem rates across New Mexico and calculate the total allowance for your trip.
New Mexico per diem rates by city
Cities with their own GSA rate for FY2027, highest lodging first. Seasonal cities show their range.
| City / area | Lodging / night | M&IE / day |
|---|---|---|
| Albuquerque | $154–$208 | $80 |
| Santa Fe | $129–$175 | $80 |
| Carlsbad | $164 | $74 |
| Taos | $128 | $74 |
| All other New Mexico locations (CONUS standard) | $113 | $68 |
Calculate a New Mexico trip
Pick any city and your dates to total the lodging + M&IE per diem, including the first/last-day 75% rule.
Frequently asked questions
What is the per diem rate for New Mexico in 2027?＋
New Mexico has 5 GSA-listed cities with their own rates (up to $208 lodging). Everywhere else in New Mexico uses the CONUS standard of $113 lodging and $68 M&IE.
What is the standard per diem rate in New Mexico?＋
Cities without a specific GSA rate use the FY2027 CONUS standard: $113 for lodging and $68 for meals & incidentals per day.
Is per diem taxable in New Mexico?＋
No — reimbursement at or below the GSA rate under an accountable plan is not taxable to the employee anywhere in the U.S., including New Mexico.