New Mexico per diem rates (FY2026)
New Mexico has 4 cities with their own GSA rate. Everywhere else in the state uses the standard rate.
| City / county | Lodging | M&IE |
|---|---|---|
| Albuquerque · Bernalillo | $144.00 | $80.00 |
| Carlsbad · Eddy | $155.00 | $74.00 |
| Santa Fe · Santa Fe | $122.00–$167.00 | $80.00 |
| Taos · Taos | $128.00 | $74.00 |
About New Mexico per diem
GSA has surveyed and listed a non-standard rate for 4 locations in New Mexico, topping out at $167.00 a night in Santa Fe. Every other city or county in the state defaults to the standard CONUS rate of $110.00 lodging and $68.00 M&IE.
On the first and last day of any trip, M&IE is paid at 75% under the first/last-day rule — $51.00 at the standard rate, or the equivalent 75% figure for whichever listed city you're travelling to. See how to calculate per diem for a business trip for the full worked example.
Frequently asked questions
Does every city in New Mexico have its own per diem rate?
No — only 4 locations have a separately listed GSA rate in New Mexico. Every other city or county in the state uses the standard CONUS rate of $110.00 lodging + $68.00 M&IE.
Which city in New Mexico has the highest per diem rate?
Santa Fe has the highest listed lodging cap in New Mexico, at $167.00 a night, compared with $128.00 in Taos.
How do I calculate per diem for a multi-city trip through New Mexico?
Use the calculator on each city's page for the nights spent there, then add the totals together — lodging caps and M&IE tiers can differ from one New Mexico city to the next, so a single flat rate for the whole trip would be inaccurate.
Calculate a trip → PerDiemWise is an independent tool, not affiliated with the GSA.