CNMI Tax Benefits

Saipan, Tinian, and Rota are the lowest tax jurisdiction in the United States

Due to the unique relationship the Northern Marianas Islands has with the United States, they were able to put in place a tax system that does mirror the US tax code, but allowed for a loophole, which gave rise to the Rebate. This is the key to make is the lowest tax jurisdiction in the United States. Here you pay normal US taxes, but up to 90% is given back to you as a rebate on CNMI sourced income, making this place the lowest tax jurisdiction on the US soil.

The island also has its own taxation department where taxes are paid to the local government directly. You don’t have to deal with the dreaded Internal Revenue Service. Here, you can talk to people who will assist you throughout the process.

Northern Marianas Territorial Income Tax (NMTIT) Rebate
Amounts for Corporate and Non-Corporate Taxpayers

Rebate Base = US Tax Amount……………….Rebate Amount = How much you save in the CNMI
< $20,000………………………………………….90% of rebate the base
$20,001 – $100,000……………………………$18,000 plus 70% of the rebate base over $20,000
> $100,000………………………………………..$74,000 plus 50% of the rebate base over $100,000
Source: Division of Revenue & Taxation

For more information on taxes in the CNMI please visit: CNMI Taxes