An annual tax is imposed upon all wages and salaries from sources within the CNMI at graduated rates of 0-9%. In general, any Wage and Salary Tax (WST) paid on wages sourced within the CNMI is allowed as a non-refundable credit against the NMTIT. The WST is collected by withholdings which must be remitted to the CNMI. An individual subject to the WST is required to file an annual return with the Division of Revenue and Taxation.
| Annual Gross Wages | Rate | | $ -0- to $1,000 | No Tax | | 1,001 to 5,000 | 2% of amount over -0- | | 5,001 to 7,000 | 3% | | 7,001 to 15,000 | 4% | | 15,001 to 22,000 | 5% | | 22,001 to 30,000 | 6% | | 30,001 to 40,000 | 7% | | 40,001 to 50,000 | 8% | | Over 50,000 | 9% |
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