New Mexico per diem rates by city
Cities with their own GSA rate for FY2026, highest lodging first. Seasonal cities show their range. Anywhere not listed defaults to the CONUS standard of $110 lodging / $68 M&IE.
| City / area | Lodging / night | M&IE / day |
|---|---|---|
| Santa Fe | $122–$167 | $80 |
| Carlsbad | $155 | $74 |
| Albuquerque | $144 | $80 |
| Taos | $128 | $74 |
| All other New Mexico locations (CONUS standard) | $110 | $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.
GSA Per Diem Calculator · FY2026
New Mexico per diem
Meals provided?
SANTA FE · NM · FY2026 · GSA
$167
Lodging / night
$80
M&IE / day
$534
Total trip per diem
2 nights · 3 days (first & last day at 75% M&IE = $60)
Rates published by GSA · fiscal year Oct 2025 – Sep 2026
Reimbursement at or below this rate under an accountable plan is not taxable to the employee. Learn more →
Frequently asked questions
What is the per diem rate for New Mexico in 2026?＋
New Mexico has 5 GSA-listed cities with their own rates (up to $167 lodging). Everywhere else in New Mexico uses the CONUS standard of $110 lodging and $68 M&IE.
What is the standard per diem rate in New Mexico?＋
Cities without a specific GSA rate use the FY2026 CONUS standard: $110 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.