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U.S. Territory

Northern Mariana Islands

D+20  ·  Low tax burden  ·  COL index 118

A+

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.

State Profile

60/100
255075100TAXES94SAFETY50HEALTH50SCHOOLS50AFFORDABLE63LONGEVITY50

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Taxes

Income Tax

CNMI tax code parallels federal with modifications. Residents pay to CNMI Treasury, not IRS, for CNMI-source income.

35% top

Property Tax

0.5% / yr

Sales Tax

None

Social Security

Exempt

Pension / IRA

Partial

Estate Tax

None

Inheritance Tax

None

Capital Gains

Federal capital gains treatment via modified mirror code

Not taxed

Housing & Cost of Living

Cost of Living Index

National avg = 100

118

Politics & Gun Laws

2024 Presidential Vote

D+20

Gun Laws

Gun ControlB+
2A LibertyD

Carry Permit

May-issue

Purchase Permit Required

Yes

Jobs & Economy

Job Market

-0.8% job growth · 11% unemployment

Weak

Top Industries

TourismGovernmentRetail

Tech Jobs

#50 of 50

Healthcare Jobs

#50 of 50

Remote Work

4% of workers

Median Household Income

$16,000

Daily Life

Consumer Fireworks

Check local ordinances

Restricted

Weather & Natural Risks

Winter Severity

Avg January high: 80°F

Very Mild

Summer Heat

Moderate summers

84°F avg July

Annual Rainfall

79" / yr

Tornado Risk

Very Low

Hurricane Risk

Moderate

Wildfire Risk

Very Low

Flood Risk

Low

Natural Hazards

22LOW danger
Super typhoon riskRemote Pacific location

Venomous Snakes

Low

Spider Hazard

Low

Hurricane Risk

High

Tornado Risk

Minimal

Wildfire Risk

Minimal

Earthquake Risk

Low

Danger score is a composite index. Methodology ↗

Veteran Benefits

Veteran-Friendly Score

6.5% of state population are veterans

20/100

Property Tax Exemption

Partial exemption for service-connected disability

Disability Only

Military Retirement Pay

Taxed

Active Duty Pay

Taxed

VA Facilities Access

Adequate

Notable Benefits

Standard federal VA benefits

See your full cost of living in Northern Mariana Islands

Housing, taxes, childcare, insurance — all estimated.

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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 5.75% 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 →

Trending in Northern Mariana Islands

Meeting With Northern Mariana Islands Governor (008) - Homeland Security (.gov)

Homeland Security (.gov) · Mar 3

IIS Policies: Commonwealth of the Northern Mariana Islands | Immunization Information Systems (IIS) - Centers for Disease Control and Prevention | CDC (.gov)

Centers for Disease Control and Prevention | CDC (.gov) · Apr 16

Guam, Northern Mariana Islands seek visa-free travel for Filipinos - RNZ

RNZ · Jun 7

Wartime-level Northern Marianas typhoon hit tests US commitment - Asia Times

Asia Times · Apr 21

Exclusive: Tom Tiffany Introduces ‘One Nation, One Visa’ Bill to Shut Down China’s Exploitation of Birthright Citizenship in U.S. - Representative Tom Tiffany (.gov)

Representative Tom Tiffany (.gov) · Mar 5

What Residents Say

Can I move to Northern Mariana Islands for a year to pay ...

This is a hypothetical as I am nowhere near retirement. But, hear me out. This is my basic understanding of the Common Wealth of the Northern Mariana ......

reddit.com ↗

Hows living in Saipan? In the Northern Marina Islands

There are also lower income taxes across all brackets. If you are a US citizen and you qualify for any form of government benefits you can get ......

reddit.com ↗

Hows living in Saipan? In the Northern Marina Islands

I had a similar experience lived there for 2 years. $800 for a 3 bedroom house. If you can learn to cook like a local it's much cheaper than ......

reddit.com ↗

What is it like living in the Northern Mariana Islands? : r ...

Life is peaceful there. Everyone seems to mind their own business, but very friendly. Humid as all hell, rainy seasons are rainy. The beaches ......

reddit.com ↗

Better pay, guam or saipan/nmi?

Rent and other things are much more expensive in Guam. A decent 1 bedroom apartment will be over $1,200 a month. Saipan is significantly less....

reddit.com ↗

Anyone in the Northern Mariana Islands? : r/digitalnomad

A nice feature of living on Saipan is that you will pay lower US taxes....

reddit.com ↗

Just asking what's it really like in Northern Marinas islands ...

It appears this place is among the last gems around the world that has not been too globally agenda institutionalized yet. Apparently one has to look ......

reddit.com ↗

Income taxes and cost of living but I'm from the mainland USA

Yes you can live off 2000 a month here, but it will be in a bad area where your car will get broken into. Groceries are hella high too, best ......

reddit.com ↗

is saipan more affordable thn guam?

at least thats what i read online. i wouldve thought there about the same...

reddit.com ↗

Moving to Saipan

My family and I are in the midst of a big change! We are from the west coast of Michigan and are moving to Saipan in the next couple months....

reddit.com ↗

Stay Current

Get notified when Northern Mariana Islands tax laws, gun laws, or social policy changes.

Data is informational only. Verify with a tax professional, real estate agent, and local sources before making relocation decisions. Crime data: FBI UCR ~2022. Healthcare: Commonwealth Fund / US News ~2023. Education: Education Week ~2023. Housing: Zillow / Census ACS ~2024. Insurance: rate surveys ~2024. Sponsored links marked “Sponsored” may earn a commission. This does not affect our data or rankings.

Your Priorities

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Quick Profiles

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Annual Income

$150K

Affects effective income tax rate

$0$500K$5M+

Retirement Savings

$0

Affects pension and SS tax burden

None$500K$10M+

Social Security

None

Annual Social Security benefit

None$150K/yr

My Property Is Worth

$400K

Affects property tax burden

Tax burden ↓$1M$50M+

Home Buying Budget

$400K

Compared to state median home price

Hard to find$250K$5M+

Monthly Rent Budget

Don't care

Compared to state median 2BR rent

Don't care$10K/mo

Job Market

Don't care

State unemployment and job growth

Don't careHot market

Airport Access

Don't care

Direct flight destinations from state hubs

Don't careMust have hub

City vs Country

Mid-size city

% urban population

Deep countryBig city

Sunshine

Don't care

Annual sunny days per state

Don't careMax sunshine

Food Scene

Don't care

Restaurants per 100K residents

Don't careWorld-class

Political Preference

Neutral

State's political lean

LiberalConservative

Gun Laws

Neutral

State gun law grade (Giffords)

Gun Control2A Freedom

Abortion Access

Neutral

State abortion access policy

Pro-ChoiceNeutralPro-Life

Community

None

Congregations per 100K residents

AvoidDon't careSeek

Sports & Entertainment

Don't care

Pro sports teams and major venues

Don't careMust have pro teams

Cannabis Laws

Neutral

State cannabis legality

Prefer LegalNeutralPrefer Prohibition

Retiree Community

Neutral

% population 65+ (Census)

Young areaRetirement-heavy

Dating Market

Neutral

% adults never-married (Census)

Singles sceneFamily community

Safety / Low Crime

Don't care

Violent crime rate per 100K (FBI)

Don't careVery safe

School Quality

Don't care

K-12 rank (Education Week)

Don't careTop-ranked

Healthcare Access

Don't care

Healthcare system rank (Commonwealth Fund)

Don't careTop-ranked

Childcare Affordability

Don't care

Cost of living proxy for childcare affordability

Don't careMust be affordable