East Asia
North Korea: tax at a glance
A centrally planned economy with no conventional tax system for citizens, abolished in 1974. Foreign-invested enterprises are taxed under a separate legal regime.
Worldwide (residence-based)
Last verified Some figures indicative
The taxes
- Personal income (top)
- NoneThere is no general personal income tax on citizens. Taxation was formally abolished in 1974 and replaced by state extraction of enterprise surplus.
- Corporate income
- 25%
- Capital gains
- Included in enterprise income for foreign-invested entities.
- VAT / Turnover tax
- None
- Dividends (WHT)
- 10%
- Interest (WHT)
- 10%
- Royalties (WHT)
- 10%
- Social security (employee)
- None
- Social security (employer)
- None
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Not applicable in the conventional sense.
- Other
- Foreign-invested enterprises are taxed at 25%, with reduced rates in special economic zones such as Rason. UN Security Council sanctions restrict essentially all investment.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
- Special regime
- Special economic zones: reduced enterprise tax for foreign-invested entities, subject to UN sanctions
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.