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

Public Law 12-32, the Investment Incentive Act of 2000, 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