Northern Mariana Islands Sales Tax 2026 — Rates & Nexus
The Commonwealth of the Northern Mariana Islands (CNMI) is a US territory in the Western Pacific with its own tax system. The CNMI imposes a Business Gross Revenue Tax (BGRT) on locally operating businesses rather than a traditional retail sales tax. Like most US territories other than Puerto Rico, the CNMI has not adopted Wayfair-style economic nexus rules for remote sellers.
Quick Reference
Section titled “Quick Reference”| Criterion | Detail |
|---|---|
| Business Gross Revenue Tax | 5% on gross revenue of CNMI businesses |
| Sales Tax | No traditional retail sales tax |
| Economic Nexus Rules | No Wayfair-style remote seller nexus |
| Digital Goods / SaaS | Not specifically addressed for remote sellers |
| SST Member | No |
| Tax Authority | CNMI Division of Revenue and Taxation |
CNMI Tax Framework
Section titled “CNMI Tax Framework”The Commonwealth of the Northern Mariana Islands has its own constitution and tax laws. The CNMI does not have a traditional sales tax. Instead, it imposes:
Business Gross Revenue Tax (BGRT):
- 5% tax on the gross revenue of businesses operating in the CNMI
- Applied to businesses physically established and doing business in the CNMI
- Similar in concept to a gross receipts tax (like Hawaii’s GET or New Mexico’s GRT)
- Does not apply to remote sellers without CNMI physical presence under current law
Hotel Occupancy Tax:
- Applies to hotel and lodging revenues in the CNMI
- Not relevant to standard e-commerce operations
Remote Sellers — No Formal Nexus Framework
Section titled “Remote Sellers — No Formal Nexus Framework”The CNMI has not enacted Wayfair-style economic nexus legislation for remote sellers. Remote businesses shipping goods or delivering digital services to CNMI residents do not have a formal obligation to register or collect taxes with the CNMI Division of Revenue and Taxation.
Goods shipped to the CNMI:
- Are treated as imports into a US territory
- Subject to US customs and applicable tariff treatment at the border
- The BGRT applies to locally operating businesses, not remote mainland sellers
BGRT for CNMI-Based Operations
Section titled “BGRT for CNMI-Based Operations”If your business has physical presence in the CNMI:
- Register with the CNMI Division of Revenue and Taxation
- Obtain a Business License
- Pay the 5% BGRT on gross revenue from CNMI business activity
- File periodic BGRT returns
Practical Implications
Section titled “Practical Implications”For e-commerce sellers managing US compliance:
- CNMI does not require registration or collection for remote sellers without CNMI presence
- Shipments to the CNMI (Saipan, Tinian, Rota) are treated logistically as exports
- The CNMI’s combined population of approximately 50,000 means most sellers have negligible CNMI revenue
- No threshold monitoring required