Formation paperwork in the Commonwealth still moves on paper. There's no e-filing option for a new LLC or corporation, so anyone starting a business here has to get documents physically in front of the Office of the Registrar of Corporations in Saipan, or have someone local do it for them. An online portal is reportedly in the works, but until it arrives, most founders who aren't on-island simply retain an agent to walk the paperwork through. Below is what that process actually involves in 2026.
1. Which business structure fits you?
The choice usually comes down to how much liability protection you need versus how much paperwork you're willing to carry.
- LLC. What most solo operators end up choosing, since it shields personal assets from business debts without the recordkeeping burden a corporation carries.
- Corporation. More filing obligations up front, but surety companies frequently insist on corporate status before issuing bonds above $500,000, which matters if you're chasing larger contracting or government contracts.
- Sole Proprietorship. The lightest option on paper, though it leaves your personal assets exposed, a real problem if you're managing subcontractors, equipment, or prevailing-wage jobs.
2. Register your business
Filings go to the Office of the Registrar of Corporations, Department of Commerce, on Capitol Hill in Saipan; agents and local law firms handle this routinely for owners who can't make the trip themselves. Budget roughly $350 for the full incorporation cost, and expect your Certificate of Incorporation back in about a week. You'll still need a federal EIN from the IRS for payroll and federal tax purposes, plus a separate CNMI TIN issued by the Department of Finance for local business licensing.
3. Get your registered office right
American Samoa allows a P.O. box for this; the CNMI does not. Your registered office needs an actual street address, whether that's your own location or a registered agent licensed to serve at one.
4. Check licenses and permits
Every business operating in the Commonwealth needs a CNMI business license from the Department of Finance. Bring on an employee or independent contractor and you're on the clock: report the hire to the CNMI Office of the Attorney General within 20 days, a deadline that catches new employers off guard more often than it should.
5. Understand CNMI taxes
Income tax here runs on a mirror system, the Northern Marianas Territorial Income Tax under Chapter 7 of the Commonwealth Code, which essentially swaps "CNMI" for "United States" throughout the federal code but is filed and paid entirely locally. Separately, the Business Gross Revenue Tax applies to gross revenue sourced within the CNMI, at tiered rates that start around 1.5%. Note that it's assessed on revenue, not profit, so it applies whether or not the business turned a profit that year.
6. Stay compliant
Ongoing obligations include keeping a registered agent on file, submitting your annual report, and staying current on both Business Gross Revenue Tax and corporate income tax payments to the Department of Finance. Between the in-person filing rule and infrastructure that's still catching up, most owners here lean on a local registered agent or law firm for formation and for the compliance work that follows, and that's simply how business gets done in the CNMI, not a red flag.
Northern Mariana Islands business costs at a glance
| Item | Cost |
|---|---|
| Total incorporation cost | ~$350 |
| Registration method | In-person only (Saipan) |
| Registered office requirement | Physical address (no P.O. box) |
| Business Gross Revenue Tax (starting rate) | ~1.5% |
| New hire reporting deadline | Within 20 days |
Frequently asked questions
Can I register a business in the CNMI online?
Not yet. Every corporate and LLC formation document must be filed in person at the Office of the Registrar of Corporations in Saipan, though an online portal is in development.
How much does it cost to incorporate in the CNMI?
Around $350 total, with a Certificate of Incorporation typically issued within about a week.
Can a registered office be a P.O. box in the CNMI?
No, unlike American Samoa, the CNMI requires a genuine physical address for the registered office.
What's the Business Gross Revenue Tax in the CNMI?
A tiered tax on CNMI-sourced gross business revenues starting around 1.5%, taxed on revenue rather than profit.
How quickly must new hires be reported in the CNMI?
Within 20 days of hire, to the CNMI Office of the Attorney General.
Fees and rates above come from the CNMI Department of Commerce and Department of Finance as of 2026, and they do change over time, so double check before you file. None of this is legal or tax advice. Talk to a CNMI-qualified accountant or lawyer about your specific situation.