2021 Northern Mariana Islands Taxes
Withholding Requirements
Employee's Withholding Tax Exemption Certificate
: There is no personal income tax in the Northern Mariana IslandsWithholding Method
: FormulaSupplemental Rate
: Percentage Method
Local Taxes
- None
Northern Mariana State Unemployment Insurance (SUI)
- None
Northern Mariana State Disability Insurance (SDI)
- None
Northern Mariana Labor Laws
Northern Mariana Minimum Wage
: Federal minimum wage rate appliesNorthern Mariana Termination Pay
: no provision
Northern Mariana New Hire Reporting
- Northern Mariana New Hire Reporting
- Commonwealth of the Northern Mariana Islands
Office of the Attorney General
2nd Floor Hon. Juan A. Sablan Memorial Bldg
Caller Box 10007, Capitol Hill
Saipan, MP 96950 - Phone: 670-237-7500
- Fax: 670-664-2349
Remit Withholding for Child Support to
- Commonwealth of the Northern Mariana Islands
Child Support Enforcement Division
Caller Box 10007
Saipan, MP 96950 - Phone: 670-237-7500
Northern Mariana Reciprocal States
- None
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.