Northern Mariana Islands
MP: 3 company types, its taxes, banking and business environment.
Forming a company
Company types in Northern Mariana Islands
The 3 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names MP. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for MP.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Northern Mariana Islands: where to register, file and check.
Blocs and agreements
The trade arrangements MP belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
Northern Mariana Islands’s own position
- Customs territory
- Its own (outside the customs territory of the United States; customs administered by the Commonwealth government)
Quote
The customs administration of the Commonwealth of the Northern Mariana Islands is under the Government of the Commonwealth.
- VAT territory
- Not in our records
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- Not in our records
- Distributions
- Not in our records
- Audit
- Not in our records
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in MP, and when it must register, as the tax authority states it.
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for MP.
Tax calendar
When the main returns and payments fall due in MP, tax year 2025, as the tax authority states it.
- Corporate tax return
- Set each year by decree · each year
The Division of Revenue and Taxation extended the calendar-2025 deadline for these forms to 2 November 2026 because of Super Typhoon Sinlaku. The ordinary April date is not stated on the page, so only the published 2026 date is recorded.
Quote
The deadline for the following forms for the calendar year 2025 has been extended to November 2, 2026. 1040CM 1040NMI 1120CM 1120F-CM 1065CM 1040NR-CM 1120-S
- Personal income-tax return
- Set each year by decree · each year
The Division of Revenue and Taxation extended the calendar-2025 deadline for these forms to 2 November 2026 because of Super Typhoon Sinlaku. The ordinary April date is not stated on the page, so only the published 2026 date is recorded.
Quote
The deadline for the following forms for the calendar year 2025 has been extended to November 2, 2026. 1040CM 1040NMI 1120CM 1120F-CM 1065CM 1040NR-CM 1120-S
- Corporate tax, final payment
- Not in our records
finance.gov.mp/revenue-taxation.php inaccessible when checked
- Corporate tax, instalments
- Not in our records
finance.gov.mp/revenue-taxation.php inaccessible when checked
- Personal income tax, final payment
- Not in our records
finance.gov.mp/revenue-taxation.php inaccessible when checked
- Personal income tax, instalments
- Not in our records
finance.gov.mp/revenue-taxation.php inaccessible when checked
- VAT return
- Not levied here
The Northern Mariana Islands levy no VAT or GST. Their broad transaction tax is the Business Gross Revenue Tax (BGR), a gross-receipts tax administered by the Division of Revenue and Taxation, which is not a VAT; no VAT return exists.
- Payroll withholding
- Not in our records
finance.gov.mp/revenue-taxation.php inaccessible when checked
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for MP yet.
Economy and trade
What it exports
Goods MP exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes MP’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Ferrous waste and scrap; remelting scrap ingots of iron or steel HS 7204 | 29.2% | 28.2% | 26.4% | US$1 m |
| Aluminium waste and scrap HS 7602 | 1.2% | 10.6% | 21.3% | US$1 m |
| Direction finding compasses; other navigational instruments and appliances HS 9014 | under 0.05% | under 0.05% | 12.1% | US$0 m |
| Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper HS 4202 | 0.58% | 4.3% | 6.7% | US$0 m |
| Copper waste and scrap HS 7404 | 6.6% | 11.0% | 5.2% | US$0 m |
| Milk and cream, concentrated or containing added sugar or other sweetening matter HS 0402 | under 0.05% | under 0.05% | 4.6% | US$0 m |
| Electrical transformers, static converters (for example, rectifiers) and inductors HS 8504 | under 0.05% | 0.06% | 2.9% | US$0 m |
| Preparations of a kind used in animal feeding HS 2309 | under 0.05% | 0.24% | 2.9% | US$0 m |
| Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal HS 7113 | 0.35% | 2.2% | 2.8% | US$0 m |
| Chemical wood pulp, dissolving grades HS 4702 | under 0.05% | under 0.05% | 1.3% | US$0 m |
Total goods exports, 2024: US$3 m. The ten largest headings are shown.