Saipan, Tinian, and Rota are the lowest tax jurisdiction in the United States
Due to the unique relationship the Northern Marianas Islands has with the United States, they were able to put in place a tax system that does mirror the US federal tax code, but allowed for a loophole, which gave rise to CNMI Rebate. This is the key to make it the lowest tax jurisdiction in the USA. Here you pay normal US federal taxes, but up to 90% is given back to you as a rebate on CNMI sourced income, making this place the lowest tax jurisdiction on the US soil.
The island also has its own taxation department where taxes are paid to the local government directly. You don’t have to deal with the dreaded Internal Revenue Service (IRS). Here at MarianasLIVING.com, you can talk to people who will assist you throughout the process.