Northern Mariana Islands
Micronesia · MP · 0 treaties
Tax profile
| Corporate income tax | 21% |
| Withholding — dividends | 30% |
| Withholding — interest | 30% |
| Withholding — royalties | 30% |
| VAT / GST (standard) | 0% |
| Personal income (top rate) | 37% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- Physically present in the CNMI for at least 183 days during the tax year
- Physically present in the CNMI for at least 549 days during the current and 2 preceding tax years, with at least 60 days in each of the 3 years
- Present in the United States for no more than 90 days during the tax year while otherwise resident in the CNMI
- Present in the CNMI for more days in the tax year than in the United States and U.S. earned income not greater than $3,000
- No significant connection to the United States (for example, no permanent home, voter registration, spouse or minor child in the United States)
- Tax home not outside the CNMI during the tax year
- No closer connection to the United States or a foreign country than to the CNMI during the tax year
Ending CNMI tax residence is mainly a matter of failing the bona fide residence tests (presence, tax home, closer connection), but IRS Form 8898 reporting is required when beginning or ending bona fide residence, which makes the exit somewhat more involved procedurally.