U.S. Territory
Northern Mariana Islands
D+20 · Low tax burden · COL index 118
35%
Income Tax
Notable
CNMI residents are U.S. citizens but pay taxes to the CNMI government, not the IRS, on CNMI-source income. Has a mirror-style tax system with some local modifications.
Northern Mariana Islands in plain English
Worth knowing before you move to Northern Mariana Islands
The Northern Mariana Islands use a mirror of the federal income-tax code with a local rebate that lowers the effective rate, and the economy depends on tourism from East Asia and a shrinking garment sector. Saipan is the population center. Typhoons are frequent; Yutu in 2018 was one of the strongest storms ever to hit U.S. soil.
What Northern Mariana Islands taxes, and what it doesn't
Northern Mariana Islands levies a graduated income tax that tops out at 35%. Effective rates by income are not available for Northern Mariana Islands; this site does not yet carry its bracket table.
Property tax runs 0.50% of home value a year. The national effective rate is about 1.10%, and Northern Mariana Islands has the 8th lowest rate of the 50 states.
CNMI residents are U.S. citizens but pay taxes to the CNMI government, not the IRS, on CNMI-source income. Has a mirror-style tax system with some local modifications.
Written from the figures on this page. Rankings compare the 50 states. Sources and years are listed with each figure below.
State Profile
Taxes
Sources: state revenue departments · Tax Foundation 2026 · income-tax brackets 2026
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Taxes
Sources: state revenue departments · Tax Foundation 2026 · income-tax brackets 2026
Income Tax
CNMI tax code parallels federal with modifications. Residents pay to CNMI Treasury, not IRS, for CNMI-source income.
Property Tax
Sales Tax
Social Security
Pension / IRA
Estate Tax
Inheritance Tax
Capital Gains
Federal capital gains treatment via modified mirror code
Housing & Cost of Living
Sources: Zillow · Census ACS · iii.org and state insurers 2026 · WRLURI 2018 · Census 2024 (HOA)
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Housing & Cost of Living
Sources: Zillow · Census ACS · iii.org and state insurers 2026 · WRLURI 2018 · Census 2024 (HOA)
Cost of Living Index
National avg = 100
More on Northern Mariana Islands
Politics & Gun LawsD+20 · gun law grade B+▾
Sources: OpenElections 2024 · Giffords 2025 · state statutes
2024 Presidential Vote
Gun Laws
Carry Permit
Purchase Permit Required
Jobs & Economy11% unemployment▾
Sources: BLS QCEW 2024 · BLS JOLTS 2024 · BLS union membership 2025 · Census ACS
Job Market
-0.8% job growth · 11% unemployment
Top Industries
Tech Jobs
Healthcare Jobs
Remote Work
Median Household Income
Daily Life▾
Sources: American Pyrotechnics Association · state statutes 2026 · IIHS
Consumer Fireworks
Check local ordinances
Weather & Natural Risks84°F avg July▾
Sources: NOAA · NWS Storm Prediction Center · FEMA NRI
Winter Severity
Avg January high: 80°F
Summer Heat
Moderate summers
Annual Rainfall
Tornado Risk
Hurricane Risk
Wildfire Risk
Flood Risk
Natural Hazards22/100 danger▾
Sources: USGS · CDC · USDA APHIS · NOAA · FEMA NRI 2023
Venomous Snakes
Spider Hazard
Hurricane Risk
Tornado Risk
Wildfire Risk
Earthquake Risk
Danger score is a composite index. Methodology ↗
See your full cost of living in Northern Mariana Islands
Housing, taxes, childcare, insurance: all estimated.
Compare Similar States
MP vs WA
Northern Mariana Islands vs Washington
COL 118 vs 117 · 35% vs No income tax
Full comparison →
MP vs MD
Northern Mariana Islands vs Maryland
COL 118 vs 116 · 35% vs 6.5% income tax
Full comparison →
MP vs NJ
Northern Mariana Islands vs New Jersey
COL 118 vs 121 · 35% vs 10.75% income tax
Full comparison →
MP vs CT
Northern Mariana Islands vs Connecticut
COL 118 vs 114 · 35% vs 6.99% income tax
Full comparison →
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Data is informational only. Verify with a tax professional, real estate agent, and local sources before making relocation decisions. Crime data: FBI Crime Data Explorer 2023. Healthcare: Commonwealth Fund 2023; life expectancy from County Health Rankings 2024. Education: Education Week 2023. Housing: Zillow monthly index and Census ACS 2022. Insurance: rate surveys 2024. Sponsored links marked “Sponsored” may earn a commission. This does not affect our data or rankings.