The variational method is applied to determine the spin-rovibronic energy levels of MgNC in the A(2)Pi electronic state. The calculations are based on the three-dimensional near-equilibrium potential energy surfaces of the 1(2)A" and 2(2)A' states determined by the multireference singles and doubles configuration interaction method. Results are presented for energies up to 1000 cm(-1), and compared with the corresponding values calculated by the perturbational method, as well as with gas-phase high resolution experimental results.