Northern Mariana Islands 2023 Tax Rates

Select yearSelect state

2023 Northern Mariana Islands Taxes

Withholding Requirements

  • Register as an employer on the CNMI Department of Commerce website

  • Employee's Withholding Tax Exemption Certificate

    : There is no personal income tax in the Northern Mariana Islands

  • Withholding Method

    : Formula

  • Supplemental Wage / Bonus Rate

    : Percentage Method

Local Taxes

  • None

Northern Mariana Unemployment Insurance (SUI)

  • None

Northern Mariana Disability Insurance (SDI)

  • None

Northern Mariana Family Leave Insurance (FLI)

  • None

Northern Mariana Labor Laws

  • Northern Mariana Minimum Wage

    : $7.25 per hour (inherits the federal minimum wage requirement. State either has no minimum wage law or is lower than Federal minimum wage)

  • Northern 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

Northern Mariana Reciprocal States

  • None
Select yearCurrent Northern Mariana Islands taxes
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.