- Capital gains tax rate not set 20
- Income tax brackets updated
2026 refresh: NMTIT brackets, rebate and Chapter 2/BGRT notes, FICA, filing dates, sources, tax authority URL, data year 2026, verified 2026-10-09 (cnmilaw.org) (finance.gov.mp) Source
MP
Northern Mariana Islands
Micronesia
USD
MP · MNP · #225 · 3 cities
Nomad score
46/100
Compare
Top income tax
37.0%
Worldwide system
Corporate tax
21.0%
VAT/GST
None
standard rate
Tax residency
183 days
Northern Mariana Islands tax profile
Data year: 2026
- Tax system
- Worldwide The Commonwealth of the Northern Mariana Islands (CNMI) taxes bona fide residents on worldwide income through the Northern Marianas Territorial Income Tax (NMTIT), which incorporates U.S. Internal Revenue Code subtitle A as local law (4 CMC § 1701). Residents file Form 1040CM with the Division of Revenue and Taxation instead of with the IRS. Employment income is also subject to a separate Chapter 2 wage-and-salary tax (withheld on wages; graduated rates up to 9% on annual wages above USD 50,000 per the Form 1040CM schedule). A statutory rebate offsets much of the NMTIT on CNMI-source income (see Editor notes). Businesses pay a business gross revenue tax (BGRT) on receipts rather than a sales tax or VAT.
- Top PIT rate
- 37.0%
- Corporate tax rate
- 21.0%
- VAT/GST
- No VAT/GST
- Capital gains tax
- 20.0% NMTIT mirrors U.S. federal rules: long-term net capital gains are generally taxed at 0%, 15%, or 20% by income; short-term gains are ordinary income. Net investment income tax may apply in mirrored form; confirm with DRT for your situation.
- Social security (employee)
- 7.7%
- Social security (employer)
- 7.7%
- Social security cap (annual)
- USD 184,500
- Dividend withholding
- 30.0%
- Interest withholding
- 30.0%
- Royalty withholding
- 30.0%
- Treaty count
- Treaty count not recorded
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| USD 0 | and above | 21.0% |
Medicare
Filing status: single
| Bracket min | Bracket max | Rate | Filing status |
|---|---|---|---|
| USD 0 | and above | 1.5% | Filing status not recorded |
| USD 200,000 | and above | 0.9% | single |
Personal income
Filing status: single, married_joint
| Bracket min | Bracket max | Rate | Filing status |
|---|---|---|---|
| USD 0 | USD 12,400 | 10.0% | single |
| USD 0 | USD 24,800 | 10.0% | married_joint |
| USD 12,400 | USD 50,400 | 12.0% | single |
| USD 24,800 | USD 100,800 | 12.0% | married_joint |
| USD 50,400 | USD 105,700 | 22.0% | single |
| USD 100,800 | USD 211,400 | 22.0% | married_joint |
| USD 105,700 | USD 201,775 | 24.0% | single |
| USD 201,775 | USD 256,225 | 32.0% | single |
| USD 211,400 | USD 403,550 | 24.0% | married_joint |
| USD 256,225 | USD 640,600 | 35.0% | single |
| USD 403,550 | USD 512,450 | 32.0% | married_joint |
| USD 512,450 | USD 768,700 | 35.0% | married_joint |
| USD 640,600 | and above | 37.0% | single |
| USD 768,700 | and above | 37.0% | married_joint |
Social security
| Bracket min | Bracket max | Rate |
|---|---|---|
| USD 0 | USD 184,500 | 6.2% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Under the Covenant and NMTIT sourcing rules, U.S. citizens and qualifying residents who reside in the CNMI on the last day of the tax year generally file only with the CNMI (similar to IRC § 935). Bona fide residency follows the same factual tests as IRC § 937: typically 183 days of physical presence, no tax home outside the CNMI, and no closer connection to the United States or a foreign country. Non–bona fide residents may owe U.S. federal tax and allocate CNMI-source income.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 15
- Extension deadline
- October 15
- Auto extension
- Available
Sources
- CNMI Department of Finance — Division of Revenue and Taxation (accessed Oct 9, 2026) NMTIT forms (1040CM), 2026 filing season, wage-tax schedules on Form 1040CM
- 4 CMC § 1701 — Northern Marianas Territorial Income Tax (accessed Oct 9, 2026) IRC subtitle A adopted as local NMTIT; CNMI administers in lieu of IRS for bona fide residents
- Form 1040CM — rebate on CNMI-source NMTIT (accessed Oct 9, 2026) Rebate table 90%/70%/50% on CNMI-source tax; Chapter 2 wage and salary tax table
- 4 CMC § 1301 — business gross revenue tax (accessed Oct 9, 2026) Graduated BGRT on gross revenue (max 5%); not a VAT
- IRS Revenue Procedure 2025-32 (accessed Oct 9, 2026) 2026 federal income tax brackets adopted for NMTIT
- IRS — Persons employed in a U.S. possession (FICA) (accessed Oct 9, 2026) Social Security and Medicare on CNMI wages under federal FICA rules