An annual tax is imposed upon all earnings from sources within the CNMI which were not derived in the course of carrying on a business. The earnings tax rate is the same as the Wage and Salary Tax Rate. Items such as gains from the sale of personal property, interest income, dividend income are subject to the Earnings Tax. In general, any Earnings Tax paid on earnings sourced within the CNMI is allowed as a non refundable credit against the NMTIT.
| Annual Gross Earnings | 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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