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INTRODUCTION |
The Northern Mariana Islands are located in the North Pacific Ocean and comprised of fourteen islands. The population is approximately 77,000. A covenant to establish a commonwealth in political union with the United States was approved in 1975. A new government and constitution went into effect in 1978.
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LAW AND TAXATION |
The Northern Mariana Islands are based on the United States system, except for customs, wages, immigration laws and taxation. As a self-governing Commonwealth of the United States, the Northern Marianas enjoys its own distinct tax policies that are unlike any others. The tax policies have helped to create a positive environment for new businesses.
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CORPORATE REQUIREMENTS SUMMARY |
- The Northern Mariana Island's law requires every corporation to have a registered agent that resides on the Island
- An Annual Report is required to be filed
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**CSC does not provide legal or financial advice** |