Qualifying Certificate Program

The CNMI Government offers tax rebates and abatements to stimulate economic growth and development.

The Investment Incentive Act of 2000, as amended, authorizes the granting of rebates and/or abatements of up to one hundred percent (100%) for a period of up to twenty-five (25) years to qualified investors.

The following are among the activities targeted by the Program:

  • Franchise restaurants
  • Water parks
  • Aquariums
  • Cultural centers
  • Theme parks
  • Resort hotels and condominiums
  • Golf courses
  • Convention centers
  • Dinner theaters
  • Special events
  • CNMI based airlines and other related activities
  • Manufacturing of high technology products
  • Internet related businesses and/or businesses engaged in internet commerce
  • Projects beneficial to the economic development of the Commonwealth