🇲🇵 北马里亚纳群岛税率 · Northern Mariana Islands Tax Rates
MP · 大洋洲 · Oceania
Northern Mariana Islands corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: Varies — Local corporate tax rates apply.
- 个人所得税 Personal Income Tax: 5% - 10% — Territorial income tax rates apply.
- 增值税 / 商品服务税 VAT / GST: N/A — No VAT or GST.
- 进口税 / 关税 Import Duties / Customs: Varies — US customs duties apply.
- 预扣税 Withholding Tax: Varies — Withholding tax on certain payments to nonresidents.
- 资本利得税 Capital Gains Tax: Varies — Taxed as ordinary income.
- 财产税 / 房产税 Property Tax: Varies — Local property taxes apply.
- 遗产税 / 赠与税 Inheritance & Gift Tax: N/A — No inheritance tax.
- 印花税 Stamp Duty: N/A — No stamp duty.
- 消费税 / 特别消费税 Excise Tax: Varies — Excise taxes on certain goods.
- 社会保障税 Social Security Tax: 12.4% + 2.9% — FICA taxes apply.
- 其他税种 Other Taxes: Varies — Local taxes including hotel occupancy tax.