Note: Throughout this fact sheet the Commonwealth of the Northern Mariana Islands will be referred to as the CNMI.
Territory Taxes
Education Benefits
Employment Benefits
Bureau of Motor Vehicles Benefits
Health Insurance Benefits
Parks and Recreation Benefits
U.S. Department of Veterans Affairs (VA) Facilities in the CNMI
Resources
Summary of CNMI Military and Veterans Benefits: The CNMI offers special benefits for service members, Veterans and their families including the Public School System Leadership Corps, residency for tuition purposes, employment assistance, Veteran license plates, loan assistance, as well a Veteran’s cemetery Eligibility for some benefits may depend on residency, military component, and Veteran disability status.
CNMI Office of Veterans Affairs: The CNMI Office of Veterans Affairs was established to assist Veterans and their families to find and apply for Veterans benefits under federal and local laws. The office also serves as a resource for information and referrals for those seeking assistance with employment, healthcare, social services, burial at the CNMI Veterans Cemetery, or other issues. All their services are provided free of charge. For more information, please call 670 664-2650.
CNMI Office of Veterans Affairs Information
Learn more about CNMI Office of Veterans Affairs
CNMI Military and Veterans Benefit Highlights and Eligibility
What are my CNMI Military and Veterans Tax Benefits?
CNMI Income Taxes: Residents of the CNMI, instead of filing returns and paying taxes to the IRS, file returns and pay income taxes directly to the CNMI Tax Office. This results in the CNMI income tax rate being equal to the tax rate for individuals living in a state with no income tax. CNMI generally follows U.S. Internal Revenue Code but there are some differences. For more information, please contact the CNMI Tax Office:
CNMI Division of Revenue and Taxation
PO Box 5234 CHRB
Saipan MP, 96950
Phone: 670-664-1040
Email: revtaxinfo@dof.gov.mp
Fax: 670-664-1015
IRS Publication 570, Tax Guide for Individuals with Income from U.S. Possessions
IRS Taxable and Nontaxable income
Learn more about CNMI Income Taxes
CNMI Taxes on Military Retired Pay: Military retired pay is taxable in the CNMI.
Thrift Savings Plan (TSP) does not withhold taxes for state or local income tax, but it is reported annually on IRS Form 1099-R. All TSP distributions are subject to taxes and early distributions may incur higher taxes.
Learn more about CNMI Taxes on Military Retired Pay
CNMI Taxes on Military Pay:Military pay is taxable in the CNMI.
Learn more about CNMI Taxes on Military Pay
CNMI Taxes on Military Disability Retirement Pay: Military disability retirement pay received as a pension, annuity or similar allowance for personal injury or sickness resulting from active service in the U.S. Armed Forces should not be included in taxable income. Some of the payments which are considered disability benefits include:
- Disability compensation and pension payments for disabilities paid to Veterans or their families
- Grants for homes designed for wheelchair living
- Grants for motor vehicles for Veterans who lost their sight or the use of limbs, or
- Benefits under a dependent-care assistance program
See IRS Publication 525 for more information.
Learn more about the CNMI Taxes on Military Disability Retirement Pay
CNMI Taxes on U.S. Department of Veterans Affairs, Disability Dependency, and Indemnity Compensation (DIC): DIC is a tax-free monetary benefit paid to eligible survivors of a service member who died in the line of duty or eligible survivors of a Veteran whose death resulted from a service-connected injury or disease.
CNMI Taxes on Military Survivor Benefit Plan (SBP), Reserve Component Survivor Benefit Plan (RCSBP), and Retired Serviceman’s Family Protection Plan (RSFPP) Annuities: SBP, RCSBP and RSFPP annuity payments are taxable in CNMI.
What are my CNMI Military and Veterans Education Benefits?
Resident Tuition Rates for Nonresident Veterans and their Dependents at the Northern Marianas College (NMC): NMC offers resident tuition rates to qualified Veterans and their dependents, regardless of their state or territory of residency.
Who is eligible for Resident Tuition Rates for Nonresident Veterans and their Dependents at the NMC? The following nonresidents are eligible for resident tuition rates:
- Veteran who lives in the CNMI and enrolls at the NMC within three years of discharge from a period of active duty service in the U.S. Armed Forces of 90 days or more.
- Spouse or child using transferred VA educational benefits who lives in the CNMI and enrolls at the NMC within three years of the transfer of benefits or discharge of the Veteran
- Spouse or child using benefits under the Gunnery Sergeant John David Fry Scholarship who lives in the CNMI and enrolls in the school within three years of the service member's line of duty death following a period of active duty service of 90 days or more
For more information, please call 670 234-5498.
CNMI Public School System’s Leadership Corps: The CNMI Public School System’s (PSS) Leadership Corps is a federally funded program available 
to Veterans who wish to pursue a career in education. Veterans who wish to participate in this program will have to compete for a position as a teacher aide or instructor in the PSS. Those accepted will have the opportunity to take training and education leave to take classes at the Northern Marianas College to complete their college degree. Participants who complete their degree will have their position reclassified as an instructor, or classroom teacher.
Who is eligible for the CNMI Public School System’s Leadership Corps? To be eligible Veterans must have a high school diploma and served at least two years in the U.S. Armed Forces. For more information, please call 670-237-3037 or email psshr@cnmipss.org.
CNMI PSS Human Resources
Learn more about the CNMI Public School System’s Leadership Corps
CNMI Education Financial Assistance for Service Members and Veterans: The CNMI does not currently have any territorial education financial assistance programs for service members or Veterans. All VA Education Programs and service member education benefits are available to eligible service members, Veterans, and dependents.
U.S. Department of Veterans Affairs Education and Training Programs
U.S. Army Education and Training Information
What are my CNMI Military and Veterans Employment Benefits?
CNMI Department of Labor (DOL) Employment Assistance: The CNMI DOL provides employment information on its website where Veterans can have full access to register and apply for jobs. DOL also offers priority of service for Veterans and their spouses for training programs funded by the U.S. Department of Labor. Priority of service is also extended to certain reserve component service members.
Who is eligible for the CNMI Department of Labor (DOL) Priority of Service? The following individuals are eligible for priority of service:
- Veteran who served at least one day on active duty in the U.S. Armed Forces and was discharged or released under conditions other than dishonorable
- Spouse of an eligible Veteran
- Reserve component service member who was activated for federal service
For more information, please contact the CNMI DOL by calling 670-664-3196, or 670 664-1704.
CNMI Department of Labor Webpage
Learn more about the CNMI Department of Labor Employment Assistance
Federal Employment Veteran’s Hiring Preferences: By Federal law, Veterans who are disabled or who served on active duty in the U.S. Armed Forces during certain specified time periods or in military campaigns are entitled to preference over non-Veterans in hiring into the Federal civil service and in retention during reduction in force. Veterans may be entitled to 5 or 10 points included in any scoring process for examination or interviews.
5-point Hiring Preference: Five points are added to the examination score or rating of a Veteran who served:
- During a war, or
- During the period April 28, 1952, through July 1, 1955, or
- For more than 180 consecutive days, other than for training, any part of which occurred after January 31, 1955, and before October 15, 1976, or
- During the Gulf War from August 2, 1990, through January 2, 1992, or
- For more than 180 consecutive days, other than for training, any part of which occurred during the period beginning September 11, 2001, and ending on August 31, 2010, the last day of Operation Iraqi Freedom, or
- In a campaign or expedition for which a campaign medal has been authorized. Any Armed Forces Expeditionary medal or campaign badge, including El Salvador, Lebanon, Grenada, Panama, Southwest Asia, Somalia, and Haiti, qualifies for preference
10-point Compensable Disability (CP) Preference:Ten points are added to the examination score or rating of a Veteran who served at any time and who has a compensable service-connected disability rating of at least 10% but less than 30% .
10-Point 30% Compensable Disability Preference (CPS): Ten points are added to the passing examination score or rating of a Veteran who served at any time and who has a compensable service-connected disability rating of 30% or more.
10-Point Disability Preference (XP): Ten points are added to the passing examination score or rating of:
- A Veteran who served at any time and has a present service-connected disability or is receiving compensation, disability retirement benefits, or pension from the military or the VA but does not qualify as a CP or CPS, or
- A Veteran who received a Purple Heart
10-Point Derived Preference (XP): Ten points are added to the passing examination score or rating of spouses, surviving spouses, or mothers of Veterans. Both a mother and a spouse (including surviving spouse) may be entitled to preference based on the same Veteran's service if they both meet the requirements. However, neither may receive preference if the Veteran is living and is qualified for Federal employment.
Ten points are added to the passing examination score or rating of the spouse of a disabled Veteran who is disqualified for a federal position along the general lines of their usual occupation because of a service-connected disability. Such a disqualification may be presumed when the Veteran is unemployed and:
- Is rated by appropriate military or VA authorities to be 100% disabled and/or unemployable, or
- Has retired, been separated, or resigned from a civil service position because of a disability that is service-connected in origin, or
- Has attempted to obtain a civil service position or other position along the lines of their usual occupation and has failed to qualify because of a service-connected disability
Preference may be allowed in other circumstances but anything less than the above warrants a more careful analysis.
A campaign medal holder or Gulf War Veteran who originally enlisted after September 7, 1980, (or began active duty on or after October 14, 1982, and has not previously completed 24 months of continuous active duty) must have served continuously for 24 months or the full period called or ordered to active duty. The 24-month service requirement does not apply to 10-point preference eligible Veterans separated for disability incurred or aggravated in the line of duty, or to Veterans separated for hardship or other reasons under Title 10 U.S.C. 1171 or 1173.
Learn more about Federal Employment Veterans’ Hiring Preferences
Uniformed Services Employment and Reemployment Rights Act (USERRA): USERRA protects civilian job rights and benefits for Veterans and members of reserve components. USERRA also protects service member rights and benefits by clarifying the law, improving enforcement mechanisms, and adding Federal Government employees to those employees already eligible to receive Department of Labor assistance in processing claims.
Absence from Work for Military Duty: USERRA establishes the cumulative length of time that an individual may be absent from work for military duty and retain reemployment rights to five years. Exceptions to the five-year limit, include initial enlistments lasting more than five y
ears, periodic National Guard and U.S. Armed Forces Reserve training duty, and involuntary active duty extensions and recalls, especially during a time of national emergency. USERRA establishes that reemployment protection does not depend on the timing, frequency, duration, or nature of an individual's service if the basic eligibility criteria are met.
Disability Accommodation: USERRA provides protection for disabled Veterans, requiring employers to make reasonable efforts to accommodate the disability. Service members recovering from injuries received during service or training may have up to two years from the date of completion of service to return to their jobs or apply for reemployment.
Return to Work without Loss of Seniority: USERRA provides that returning service members are reemployed in the job that they would have attained had they not been absent for military service, with the same seniority, status and pay, as well as other rights and benefits determined by seniority. USERRA also requires that reasonable efforts (such as training or retraining) be made to enable returning service members to refresh or upgrade their skills to help them qualify for reemployment. USERRA also provides that while an individual is performing military service, they are deemed to be on a furlough or leave of absence and are entitled to the non-seniority rights accorded other individuals on non-military leaves of absence.
Extension of Health and Pension Plans: Health and pension plan coverage for service members is provided for by USERRA. Individuals performing military duty of more than 30 days may elect to continue employer sponsored health care for up to 24 months; however, they may be required to pay up to102% of the full premium. For military service of less than 31 days, health care coverage is provided as if the service member had remained employed. USERRA clarifies pension plan coverage by making explicit that all pension plans are protected.
Who is eligible for USERRA Benefits? Veterans, U.S. Armed Forces Reserve or National Guard service members who leave a position for training or active military service are eligible.
The Department of Labor, through the Veterans' Employment and Training Service (VETS) helps all who have claims under USERRA, including federal and Postal Service employees.
VETS Regional Office Locations
Learn more about the Uniformed Services Employment and Reemployment Rights Act
What are my CNMI Military and Veterans Bureau of Motor Vehicles Benefits?
CNMI Veteran License Plate: The CNMI Bureau of Motor Vehicles(BMV) offers a special license plate for U.S. Armed Forces Veterans. These license plates are specially marked to signify Veteran status and their branch of service. Veterans must be the registered owner of their vehicle and provide a copy of their DD214 and their identification when they apply.
The fee for vehicle registration is $50, plus $18.75 for the special license plate. When renewed Veterans are offered a discounted fee of $37.50. Veterans with disabilities may also apply for a free disability parking placard through BMV. The application for a disability parking placard must be signed by a healthcare provider.
For more information, please call 670-664-9066.
Learn more about the CNMI Veteran License Plate
What are my CNMI Military and Veterans Health and Insurance Benefits?
TRICARE Reserve Select Health Insurance: TRICARE Reserve Select is a premium-based plan, available worldwide for Selected Reserve, (U.S. Armed Forces Reserve and National Guard service members) and their families who meet the following qualifications:
- Not on active duty orders
- Not covered under the Transitional Assistance Management Program
- Not eligible for or enrolled in the Federal Employees Health Benefits (FEHB) program or currently covered under FEHB, either under their own eligibility or through a family member
This plan provides comprehensive health care coverage when a service member is not on active duty and covered by active duty TRICARE benefits.
Learn more about TRICARE Reserve Select Health Insurance
U.S. Department of Veterans Affairs Life Insurance: The VA provides valuable life insurance benefits to Veterans, active and reserve component service members, and their families to provide financial security given the extraordinary risks involved in military Service. The VA provides the following life insurance benefit programs:
- Servicemembers’ Group Life Insurance (SGLI)
- Veterans’ Group Life Insurance (VGLI)
- Family Servicemembers’ Group Life Insurance (FSGLI)
- Servicemembers' Group Life Insurance Traumatic Injury Protection Program (TSGLI)
- Service-Disabled Veterans’ Life Insurance (S-DVI)
- Veterans’ Mortgage Life Insurance (VMLI)
Learn more about U.S. Department of Veterans Affairs Life Insurance
What are my CNMI Military and Veterans Department of Land and Natural Resources Benefits?
There are no military or Veteran specific benefits offered through the CNMI Department of Land and Natural Resources. For more information, 
please call 670-322-9830.
CNMI Government Agency Directory
What are my CNMI Military and Veterans Miscellaneous Benefits?
CNMI Commonwealth Office of Transit Authority (COTA), Call-A-Ride Program: Veterans, service members, and their families who need transportation assistance on Saipan may contact the COTA’s Call-A-Ride Program which offers discounted shared rides. Those interested must apply to COTA to determine eligibility. The Call-A-Ride program operates Monday through Friday, from 6:30 a.m. through 7:00 p.m., and Saturdays from 6:30 a.m. through 4:00 p.m.
For more information, please contact COTA by email at cnmicota@gmail.com, or call670-664-COTA (2682).
CNMI COTA, Application for Eligibility of ADA Paratransit Services
CNMI COTA Veterans Webpage
CNMI COTA Webpage
Learn more about the CNMI, Commonwealth Office of Transit Authority, Call-A-Ride Program
CNMI Housing Corporation Native American Direct Loan (NADL) Assistance for Veterans and their Families: The CNMI Housing Corporation helps Veterans and their families of native CNMI descent to apply for the VA NADL Program. The NADL program offers fixed-rate 30 year mortgages, with low closing costs, no private mortgage insurance costs, and no down payment required.
Who is eligible for the CNMI Housing Corporation NADL Assistance? To be eligible for assistance Veterans must meet the following requirements:
- Veterans received an honorable discharge,
- Veteran or their spouse is of native CNMI descent
- Has an acceptable credit rating
- Able to repay the loan
Applicants will be required to provide a copy of their DD214 and a VA Certificate of Eligibility when they apply. For more information, please call 670-234-6866, 670 234-9447, or 670-234-7670.
CNMI Housing Corporation NADL Program Information
CNMI Housing Corporation NADL Program Information and Application
CNMI Housing Corporation Forms Page
CNMI Veterans Cemetery: The CNMI Veterans Cemetery offers a dignified final resting place for service members, Veterans, and their eligible family members. 
Who is eligible for Burial at the CNMI Veterans Cemetery? Eligibility requirements for burial at the CNMI Veterans Cemetery conform to VA standards. Complete eligibility requirements can be viewed at the VA, National Cemetery Administration Eligibility webpage. The following are the general eligibility requirements:
- Discharged from active duty service in the U.S. Armed Forces under conditions other than dishonorable, or
- Died while serving on active duty, or
- Served at least 20 years in the National Guard or U.S. Armed Forces Reserves and qualified for military retired pay (or would have qualified except their death occurred before age 60), or
- Reserve component service members if they were activated for federal service, (active duty for training does not qualify)
- Spouses and dependents (burial of dependent children is limited to unmarried children under 21 years old, or 23 years old if a full-time student at an approved educational institution, or a child who develops a lifelong disability prior to age 21)
The CNMI Office of Veterans Affairs manages the cemetery, arranges all burials and coordinates for Military Funeral Honors. For more information, please call 670-664-2650.
CNMI Veterans Resource Directory
CNMI Office of Veterans Affairs Information
Learn more about the CNMI Veterans Cemetery
U.S. Department of Veterans Affairs Facilities in the CNMI
U.S. Department of Veterans Affairs Facilities in the CNMI: The VA has resources available for Veterans and family members. Please see the local location listing for the nearest facility.
Learn more about U.S. Department of Veterans Affairs Facilities in the CNMI
U.S. Department of Veterans Affairs Cemeteries:The VA National Cemetery Administration does not maintain any cemeteries in the CNMI. The nearest National Cemetery is in Hawaii.
Learn more about U.S. Department of Veterans Affairs Cemeteries
Military Installations in the CNMI
Active Duty:
Army
There are no active duty Army installations in CNMI.
National Guard:
CNMI does not have a territorial National Guard
U.S. Army Reserve (USAR):
9th Mission Support Command
U.S. Department of Veterans Affairs, Education and Training
CNMI Division of Revenue and Taxation
U.S. Department of Veterans Affairs, Facility Directory, CNMI
U.S. Department of the Interior, CNMI Fact Sheet
U.S. Congressman Sablan Veteran Resources
U.S. Congressman Sablan Military Personnel Resources
CNMI Veterans Resource Directory