Tax in Northern Mariana Islands
Last reviewed: · by TaxProsRated editorial
TL;DR
Northern Mariana Islands' Department of Finance administers a mirror US-IRC framework with CNMI-specific modifications, plus Business Gross Revenue Tax. US Commonwealth with mirror code under the Covenant.
Tax authority
Department of Finance — Division of Revenue and Taxation [SC1].
Filing framework
US-style annual returns due 15 April.
Residency
CNMI-residency under bona-fide-resident framework.
Personal income tax
Mirror-code progressive rates with CNMI rebate framework.
Corporate tax
Mirror-code US corporate rates with CNMI modifications. Specific Qualifying Certificate framework provides preferential treatment.
Indirect tax
Business Gross Revenue Tax (BGRT) at varying rates depending on activity [SC3].
Cryptoassets
Mirror-code US framework applies.
Treaties
Not a separate treaty jurisdiction.
Frequently asked
What is the CNMI tax framework?
Mirror US-IRC framework with CNMI modifications under the Covenant. Bona-fide-resident framework. Business Gross Revenue Tax at varying rates. Qualifying Certificate framework provides preferential treatment for qualifying activities.
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The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Division of Revenue and Taxation (CNMI) · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Northern Mariana Islands as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.