🇲🇵 Northern Mariana Islands Tax Guide - Income Tax, Corporate Tax & Special Regimes

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

Corporate

Corporate brackets
Bracket min	Bracket max	Rate
USD 0	and above	21.0%

Medicare Filing status: single

Medicare brackets
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

Personal income brackets
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

Social security brackets
Bracket min	Bracket max	Rate
USD 0	USD 184,500	6.2%

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

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

Oct 9, 2026
- Capital gains tax rate none 20
- Brackets updated
2026 refresh — NMTIT brackets, rebate and Chapter 2/BGRT prose, FICA, filing dates, sources, `tax_authority_url`, `data_year` 2026, `verified` 2026-10-09 (https://cnmilaw.org/pdf/cmc_section/T4/1701.pdf) (https://www.finance.gov.mp/division-forms/revenue-taxation/2023/2023-1040-cm.pdf) Source

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MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%