The Northern Mariana Islands (CNMI) is the one jurisdiction in this entire series where you genuinely can't file online yet: every corporate and LLC formation document has to be submitted in person at the Office of the Registrar of Corporations in Saipan, though an online portal is in development. In practice, that means working with a local agent if you're not there yourself. Here's what it takes to start a business in the CNMI in 2026.
1. Which business structure fits you?
Before you register anything, it helps to know what you're actually choosing between.
- LLC. The practical default for most sole operators: it separates personal assets from business liability without the administrative overhead of a full corporation.
- Corporation. Carries heavier filing requirements, but is often required by surety companies issuing bonds above $500,000, relevant if you're bidding on larger contracting or government work.
- Sole Proprietorship. Simplest, but unsuitable if you're carrying subcontractors, equipment, or projects under prevailing wage rules, given the unlimited personal liability exposure.
2. Register your business
File in person at the Office of the Registrar of Corporations, Department of Commerce, in Capitol Hill, Saipan; agents and law firms routinely handle this filing on behalf of principals who aren't physically present. Total incorporation cost runs around $350, with a Certificate of Incorporation typically issued within about a week. A federal EIN from the IRS is required for payroll and federal-equivalent tax purposes, alongside a separate CNMI TIN from the Department of Finance for local business licensing.
3. Get your registered office right
Unlike American Samoa, the CNMI does not allow a P.O. box for your registered office, it must be a genuine physical address, either your own or a licensed registered agent's.
4. Check licenses and permits
Every business needs a CNMI business license from the Department of Finance. If you hire an employee or independent contractor, you must report them to the CNMI Office of the Attorney General within 20 days of the hire, a specific and easy-to-miss compliance step.
5. Understand CNMI taxes
The CNMI runs a mirror tax system (NMTIT, under Chapter 7 of the Commonwealth Code), closely tracking the US Internal Revenue Code with CNMI substituted for the United States, but filed and paid locally. On top of income tax, the Business Gross Revenue Tax (BGRT) applies to CNMI-sourced gross business revenues at tiered rates starting around 1.5%, taxed on revenue rather than profit.
6. Stay compliant
Maintain a registered agent, file your annual report, and keep both your Business Gross Revenue Tax and corporate income tax filings current with the Department of Finance. Given the in-person filing requirement and the still-developing digital infrastructure, working with a local registered agent or law firm for both formation and ongoing compliance is standard practice here, not a sign you're doing something wrong.
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.