Massage Therapy Permit Requirements in Albuquerque, NM

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. New Mexico Massage Therapy Board — License

   Massage therapists in New Mexico must be licensed by the NM Massage Therapy Board. Requires 650 hours of massage therapy education and passing the MBLEx.

   Official government source

   $75 application fee (16.7.3 NMAC) + MBLEx and NM jurisprudence exam fees·4–8 weeks

   $75 application fee (16.7.3 NMAC) + MBLEx and NM jurisprudence exam fees

   4–8 weeks

2. New Mexico Taxation and Revenue — Gross Receipts Tax Registration

   New Mexico levies a GROSS RECEIPTS TAX (GRT) rather than a conventional sales tax, and it applies to goods AND most services performed in New Mexico. Register (free) with the New Mexico Taxation and Revenue Department for a Business Tax Identification Number. The state GRT rate is 4.875% (since July 1, 2023); combined state + local rates range from about 5.125% to just over 9% depending on your location code — use the department's official rate map.

   Official government source

   Free (no registration fee)·Immediate (online via Taxpayer Access Point)

   Free (no registration fee)

   Immediate (online via Taxpayer Access Point)

1. City of Albuquerque Planning Department — Business License

   Albuquerque requires an annual Business Registration ($35 per location) through the Planning Department's Business License Section, plus a Certificate of Occupancy for commercial spaces. A current NM Taxation & Revenue Department registration certificate (CRS/BTIN) is required before applying. Renew annually; display at the place of business.

   Official government source

   $35 per year per location (Business License Ordinance section 13-1-4(A)(1), effective 2025-07-01).·1–3 weeks

   $35 per year per location (Business License Ordinance section 13-1-4(A)(1), effective 2025-07-01).

   1–3 weeks

2. Zoning / Certificate of Occupancy

   A Certificate of Occupancy is required for any commercial space used as a massage therapy practice. Confirm with City of Albuquerque Planning Department that the location is properly zoned for personal service businesses.

   Official government source

   Per Building Safety fee schedule; unverified.·1–4 weeks

   Per Building Safety fee schedule; unverified.

   1–4 weeks

Official Sources

• New Mexico Massage Therapy Board — License
• City of Albuquerque Planning Department

Related Guides