Northern Mariana Islands Salary & Paycheck Calculators
Updated October 2024The Northern Mariana Islands (CNMI) employs a "mirror" tax system based on the U.S. Internal Revenue Code, which can significantly impact your net income based on your earnings level. While similar to the U.S. federal system, CNMI's tax code includes some unique provisions and exemptions that affect your paycheck.
Northern Mariana Islands Income Tax Highlights
CNMI's income tax structure:
- The CNMI follows the U.S. Internal Revenue Code, with necessary modifications to suit the territory's needs.
- Bona fide residents of CNMI are subject to special U.S. tax rules.
- Generally, individuals with income from CNMI file their tax returns with the CNMI government, not the U.S. Internal Revenue Service.
These rules apply to residents on all sources of income and to non-residents on CNMI-sourced income. The territory allows for certain deductions and credits that can affect your taxable income, similar to the U.S. federal system.
Northern Mariana Islands Calculators & Tools
Calculate Your Take-Home Pay
Input your income details and see how much you make after taxes and deductions.
Bonus Calculators
Find out how much your bonus will be taxed.
Net-to-Gross
Find out how much your gross pay should be for a specific take-home pay.
Withholding Forms
Specialty Calculators
Dual Scenario Hourly
Compare your take home pay in different hourly scenarios.
Dual Scenario Salary
Compare your take home pay in different salary scenarios.
401k Calculator
See how increasing your 401k contributions will affect your paycheck and your retirement savings.
Tax Tip Calculator
Determine your take home from tips after taxes
Key Points to remember about the Northern Mariana Islands Paycheck Structure
- CNMI residents file their tax returns with the CNMI Division of Revenue and Taxation.
- To be considered a bona fide resident, you must typically be physically present in CNMI for at least 183 days during the tax year.
- CNMI corporations are subject to income tax on their worldwide income.
- Non-CNMI corporations doing business in CNMI are taxed on their CNMI-sourced income.
- Individual income tax returns for the calendar year are due on or before April 15 of the following year.
- The CNMI government may impose additional local taxes or fees.
It's important to note that while CNMI follows the U.S. Internal Revenue Code, there may be specific provisions and exemptions unique to the territory. For example, CNMI has its own minimum wage rates that differ from the U.S. federal minimum wage. As of 2023, the minimum wage in CNMI is $7.25 per hour for most private sector workers. Understanding these aspects of CNMI's tax landscape is crucial for accurately estimating your net income and managing your finances effectively in the territory. While CNMI's tax system mirrors the U.S. federal system in many ways, it's important to consider the territorial-specific rules and potential exclusions when evaluating your financial situation in the Northern Mariana Islands.
Learn more about the Payroll Process in Northern Mariana Islands
Visit the Northern Mariana Islands Payroll Guide page
Fun Facts
Located in the Pacific, the Northern Mariana Islands are a U.S. territory known for their natural beauty, including beaches and coral reefs. Saipan is the largest island and a major tourist destination.
