Guide de l'expatrié à long terme en Northern Mariana Islands

Relocating to the Northern Mariana Islands (NMI), a U.S. territory, involves navigating U.S. federal immigration laws with specific local adaptations. As of May 2026, the immigration framework is primarily governed by the U.S. Citizenship and Immigration Services (USCIS) and the U.S. Department of State.

• Visa-Free Entry and Tourist Stay Limits:

  • U.S. Citizens and Lawful Permanent Residents: Can enter and reside in the NMI without a visa.
  • Guam-CNMI Visa Waiver Program: Citizens of certain countries (e.g., Australia, Brunei, Hong Kong, Japan, Malaysia, Nauru, New Zealand, Papua New Guinea, South Korea, Singapore, Taiwan, United Kingdom) may enter the NMI visa-free for tourism or business for up to 45 days. This program is distinct from the broader U.S. Visa Waiver Program (ESTA) and has specific requirements. Visitors under this program cannot extend their stay or change their status.
  • Other Nationalities: Most other foreign nationals, including those from the EU and UK not covered by the Guam-CNMI VWP, require a valid U.S. visa (e.g., B-1 for business, B-2 for tourism) to enter the NMI. The maximum stay for B-1/B-2 visitors is typically 6 months, as determined by the Customs and Border Protection (CBP) officer upon arrival.

• Temporary Residency Tracks:

  • Work Visas: Foreigners seeking to work in the NMI generally require a U.S. work visa. Common categories include:
    • H-2B (Temporary Non-Agricultural Workers): For temporary or seasonal work where U.S. workers are unavailable. Employers must petition USCIS on behalf of the foreign worker.
    • E-2C CNMI Investor Visa: A specific nonimmigrant investor visa category unique to the CNMI, allowing long-term foreign investors to reside and operate businesses. Eligibility requires a substantial investment in a bona fide enterprise and the creation of jobs for U.S. workers. This program has specific requirements and is managed by USCIS.
    • Other U.S. work visa categories (e.g., H-1B for specialty occupations, L-1 for intra-company transferees) may also apply, but are less common for direct NMI-specific applications due to the smaller economy.
  • Student Visas (F-1): For those enrolled in academic or language programs at USCIS-approved institutions in the NMI. Requires acceptance from a Student and Exchange Visitor Program (SEVP)-certified school and proof of financial means.
  • Family Reunion and Dependent Visas: Follows standard U.S. family-sponsored immigration categories (e.g., F-1, F-2A, F-2B, F-3, F-4) or derivative visas for dependents of principal visa holders (e.g., H-4 for H-1B/H-2B spouses/children).
  • Investment Visas: Beyond the E-2C, the EB-5 Immigrant Investor Program (Green Card) is also an option for significant investments that create U.S. jobs.

• Permanent Residency (Green Card): Obtaining permanent residency in the NMI means obtaining a U.S. Green Card. Eligibility pathways include:

  • Family-Sponsored: Through a U.S. citizen or lawful permanent resident relative.
  • Employment-Based: Through a U.S. employer petition, often requiring specific skills or investment.
  • Diversity Visa Lottery: An annual lottery for individuals from countries with historically low rates of immigration to the U.S.
  • Asylum/Refugee Status: For those seeking protection.
  • Timeline and Process: The process is complex and can take several months to many years, depending on the category and country of origin. It typically involves filing petitions with USCIS, followed by an interview at a U.S. embassy or consulate abroad, or an adjustment of status if already in the U.S.

• Citizenship: Foreigners cannot directly obtain NMI citizenship; they obtain U.S. citizenship. Eligibility generally requires:

  • Being a lawful permanent resident (Green Card holder) for at least 5 years (3 years if married to a U.S. citizen).
  • Meeting physical presence and continuous residency requirements.
  • Demonstrating good moral character.
  • Passing English and civics tests.
  • Taking an Oath of Allegiance. The timeline is typically 6-12 months after meeting the residency requirements.

• Digital Nomad or Remote Worker Visa Programmes: As of May 2026, there are no specific digital nomad or remote worker visa programs for the Northern Mariana Islands or the broader United States. Individuals wishing to work remotely for an employer outside the U.S. while residing in the NMI would generally need to qualify under an existing U.S. visa category that permits such activity, which is highly restrictive. A B-1 (business visitor) visa typically does not permit gainful employment in the U.S. or its territories. Professional legal advice is essential for remote workers considering relocation.

• Application Process:

  • Where to Apply: For most visas, applications are initiated with USCIS (for petitions filed within the U.S.) or through a U.S. embassy or consulate in the applicant's home country (for visa applications abroad).
  • Documentation: Varies significantly by visa type but commonly includes a valid passport, visa application forms (e.g., DS-160), photographs, proof of funds, educational/professional qualifications, employer letters, and police clearance certificates.
  • Fees: USCIS and Department of State fees are substantial and non-refundable. For example, I-129 (nonimmigrant worker petition) fees are typically several hundred USD, and visa application fees (MRV fee) are around $185 USD as of late 2025. Green Card application fees can be over $1,000 USD.
  • Timelines: Processing times vary widely, from a few weeks for some tourist visas to several years for certain family-sponsored Green Cards. Check the USCIS website for current processing times.

• Renewal Procedures: Temporary visas (e.g., H-2B, E-2C, F-1) have specific renewal or extension procedures, which typically involve filing an application with USCIS before the current visa expires. Eligibility criteria must still be met.

• Common Pitfalls and Refusal Reasons:

  • Incomplete or Incorrect Documentation: The most common reason for delays or refusals.
  • Misrepresentation or Fraud: Can lead to permanent bars from entry.
  • Failure to Demonstrate Non-Immigrant Intent: For temporary visas, applicants must convince the consular officer they intend to return to their home country.
  • Lack of Sufficient Funds: Inability to prove financial self-sufficiency.
  • Criminal Record or Security Concerns: Grounds for inadmissibility.
  • Overstaying a Previous Visa: Can result in bars from future entry.

The Northern Mariana Islands (NMI) operates under a 'mirror' tax system, meaning the U.S. Internal Revenue Code (IRC) is generally adopted as the NMI tax code, with the term 'United States' replaced by 'Commonwealth of the Northern Mariana Islands' where appropriate. This means expats in the NMI are subject to both federal U.S. tax principles and specific CNMI tax regulations. All figures are in USD.

• Tax Residency Rules: A foreigner generally becomes a tax resident of the NMI if they meet the substantial presence test under U.S. tax law (present in the U.S. for at least 31 days in the current year and 183 days over a three-year period, counting all days in the current year, 1/3 of days in the first preceding year, and 1/6 of days in the second preceding year). U.S. citizens and lawful permanent residents are generally considered tax residents regardless of physical presence. Tax residency determines the scope of income subject to NMI taxation.

• Income Tax Rates and Brackets:

  • Residents: Tax residents of the NMI are subject to NMI income tax on their worldwide income, generally mirroring U.S. federal income tax rates and brackets. These are progressive, ranging from 10% to 37% for ordinary income, as of the 2025 tax year. The CNMI Division of Revenue and Taxation collects these taxes. There are specific CNMI income tax forms (e.g., Form 1040-SS) that mirror IRS forms.
  • Non-Residents: Non-resident aliens are generally taxed only on income effectively connected with a U.S. trade or business (including in the NMI) at the same progressive rates as residents, and on certain U.S. source fixed or determinable annual or periodical (FDAP) income at a flat 30% rate, unless reduced by a treaty.

• Double Taxation Treaties: As a U.S. territory, the NMI benefits from the extensive network of U.S. double taxation treaties. The United States has income tax treaties with numerous countries (e.g., Canada, Mexico, UK, Germany, Japan, China, Australia) designed to prevent double taxation on the same income. Expats from treaty countries should consult the specific treaty to understand how their NMI-sourced income is treated.

• Social Security and Pension Contributions for Foreigners: Expats working in the NMI are generally subject to U.S. Social Security and Medicare taxes (FICA taxes). As of 2025, the Social Security tax rate is 6.2% for employees (up to an annual wage base limit, e.g., $168,600 for 2024, subject to change for 2025/2026) and Medicare tax is 1.45% (no wage base limit). Self-employed individuals pay both employer and employee portions (12.4% Social Security, 2.9% Medicare). Total FICA is 7.65% for employees. Some countries have Totalization Agreements with the U.S. to prevent double social security taxation.

• Tax Filing Requirements, Deadlines, and How to File:

  • Requirements: All tax residents and non-residents with NMI-sourced income are required to file tax returns.
  • Deadlines: The primary tax filing deadline for individuals is generally April 15th of the year following the tax year. Extensions can be requested.
  • How to File: Tax returns are filed with the CNMI Division of Revenue and Taxation using forms that largely mirror IRS forms (e.g., Form 1040-SS for individuals). Electronic filing options may be available.

• Tax Deductions and Allowances Available to Expats: Expats who are tax residents of the NMI are generally eligible for the same standard deductions, itemized deductions, and personal exemptions/child tax credits as U.S. taxpayers, as per the mirrored IRC. These include deductions for mortgage interest, state and local taxes (SALT), and charitable contributions, subject to federal limits.

• Property Ownership Tax for Foreigners: The NMI imposes local property taxes, primarily on real estate. These are typically assessed by local municipalities or the CNMI government. Rates vary but are generally lower than in many U.S. states. Foreigners owning property are subject to these taxes.

• Capital Gains Tax: Capital gains are taxed under the mirrored U.S. federal capital gains tax rules. Long-term capital gains (assets held for more than one year) are taxed at preferential rates (0%, 15%, or 20% depending on income bracket for 2025), while short-term capital gains are taxed at ordinary income tax rates.

• VAT and Other Indirect Taxes Affecting Daily Life: The NMI does not have a Value Added Tax (VAT). Instead, it imposes various excise taxes on goods such as fuel, alcohol, and tobacco, as well as a Gross Revenue Tax (GRT) on businesses, which can indirectly affect consumer prices. There is no general sales tax.

• Wealth or Net Worth Taxes: Neither the NMI nor the U.S. federal government imposes a wealth or net worth tax.

• When to Engage a Local Tax Advisor: It is highly recommended to engage a local tax advisor in the NMI, especially for expats with complex financial situations, foreign income, or those operating businesses. The interaction between U.S. federal tax law, CNMI mirror tax law, and potential double taxation treaties can be intricate. A local advisor can ensure compliance and optimize tax planning.

• Penalties for Non-Compliance: Penalties for non-compliance with tax obligations can include fines, interest on underpayments, and in severe cases, criminal prosecution. The CNMI Division of Revenue and Taxation enforces these penalties, mirroring IRS enforcement practices.