Albuquerque
Albuquerque sets its own minimum wage and a higher tipped wage, and its gross receipts rate is well above the state portion.
- Albuquerque’s 2026 city minimum wage is $11.85 an hour, but the state’s $12.00 supersedes it and is the prevailing wage employers pay in the city.
- Tipped employees in Albuquerque are paid at least $7.20 an hour in 2026, set at 60% of the 2025 minimum wage, against the state’s $3.00 tipped cash wage.
- The combined gross receipts tax rate in Albuquerque is 7.625% from July 1, 2026, against the state portion of 4.875%.