LIHTC in Northern Mariana Islands: 2026 allocations, QAP and data

Agency and qualified allocation plan

Agency and QAP links checked 2026-10-30.

2026 credit ceiling and bond cap

Sources: IRS Rev. Proc. 2025-32 secs. 4.08 and 4.19 (the 9% amounts already include the 12% increase from Pub. L. 119-21 sec. 70422); IRS Notice 2026-22 (2026-15 I.R.B.). Computed by us and rounded to the dollar; agencies may round differently.

Northern Mariana Islands is one of 13 jurisdictions (8 states, DC and the four insular areas) that receive the same $3,953,600 minimum, so its credits per resident ($77.60) are above the $3.416 national rate. See every state side by side on the 2026 ceilings and bond caps table.

Basis boost areas: 2027 QCTs and DDAs

HUD's 2027 lists, which apply from January 1, 2027, show no qualified census tracts in Northern Mariana Islands. 1 nonmetropolitan county is a difficult development area. No ZIP code area is a 2027 Small Area DDA. A building in either can take 130% of eligible basis. Check an address with the QCT and DDA lookup.

Nonmetro DDA counties: Northern Mariana Islands.

Every Northern Mariana Islands qualified census tract, with its population, poverty rate and median income, is on the Northern Mariana Islands QCT list by county.

Source: HUD 2027 QCT and DDA designations, FR Doc. 2026-20390 (91 FR 63573, Oct. 6, 2026).

Tax credit properties in Northern Mariana Islands

HUD's database lists 5 Northern Mariana Islands properties financed with housing tax credits that the allocating agency still monitors, with 272 income-restricted units. The largest city totals are below; browse them on the Northern Mariana Islands apartments page.

For buyers and lenders: the Northern Mariana Islands Year 15 and Year 30 list shows which of these properties reach the end of the compliance period or the 30-year extended use minimum from 2022 to 2034, by county.

Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024). City pages cover cities with at least five properties; county links go to that county's 2026 income and rent limits.

Financing a LIHTC deal in Northern Mariana Islands

A 9% deal in Northern Mariana Islands competes for NMHC's 2026 ceiling of $3,953,600 (population amount) under the 2025-2026 CNMI LIHTC Qualified Allocation Plan (Draft). A 4% deal needs an award from the state's $34,407,304 private activity bond cap: tax-exempt bonds must finance 50% of the aggregate basis of the building and land, or at least 25% if one or more of those bonds, from an issue dated after December 31, 2025, together finance at least 5% of that basis (the 25% bond test, for buildings placed in service in taxable years beginning after December 31, 2025). Northern Mariana Islands has no 2027 qualified census tracts, so a federal boost depends on DDA status.

On HUD's records for the 5 Northern Mariana Islands properties on this site's city pages, 0% of those reporting the field were financed with tax-exempt bonds and 100% took 9% (70% present value) credits; 1 received allocations in 2015 or later.

Sources: IRS Rev. Proc. 2025-32; HUD 2027 QCT list; HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024), bond and credit-type fields. What to read in a QAP: state LIHTC programs. Sizing a Northern Mariana Islands deal: get a financing quote.

State housing tax credit

Not confirmed. No CNMI territorial low-income housing tax credit found on NMHC's site; not confirmed either way.

More Northern Mariana Islands data

• Northern Mariana Islands 2026 income and rent limitsby county
• Northern Mariana Islands tax credit apartmentsby city
• Northern Mariana Islands QCTs and DDAs2027 lists by county
• Year 15 and Year 30 propertiesby county
• QCT and DDA lookupby address
• Monthly credit ratesIRS
• LIHTC in North Dakotaprevious
• LIHTC in Ohionext
• All statescompare