2022 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: Federal minimum wage rate applies
- 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
- 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.
