A self-governing Commonwealth of the United States, the Northern Marianas enjoys its own distinct tax policies that are unlike any others found under the American flag. These tax policies have not only helped to create a positive environment for new businesses and investments but have also allowed tourists to gain more value for their money without the imposition of a sales or food tax. This rebate is only available on the tax that is paid on income sourced within the CNMI (as determined by applicable sourcing rules similar to those found in Section 861 et seq. of the Internal Revenue Code). Income earned outside the jurisdiction of the Northern Marianas does not enjoy favorable treatment.
Taxes imposed by the CNMI are administered and enforced by the CNMI Division of Revenue and Taxation and are payable to the CNMI Treasury. All persons are entitled to a rebate with respect to their local tax liability in amounts ranging from 50%-90% of the tax paid at their applicable earning level.
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