North Korea Tax & Investment Guides
16 guides covering North Korea taxation, progressive PIT 0-5-10-20% (4 brackets), ~300K/month exemption, CIT 25% for foreign investment enterprises, transaction tax ~5% (simplified), state social EE 1% + ER 10%, CGT as ordinary income, dividends/interest 20% WHT to non-residents, property tax ~0.1%, and key investment topics for 2026.
Personal Tax & Residency
Progressive PIT 0-5-10-20% (4 brackets), ~300K/month exemption, foreign workers 20% flat on DPRK-source income
VAT & Indirect Tax
No VAT — uses transaction tax 3-15% on goods, simplified to 5% for calculation
Business & Corporate Tax
CIT 25% for foreign investment enterprises, ~10% domestic; State Planning Commission oversight
Investment & Savings
CGT as ordinary income at PIT rates, dividends/interest 20% WHT to non-residents
Property & Real Estate
Annual property tax ~0.1% assessed value (residential), state-owned land with use rights
Employment & Social Security
State social system EE ~1%, ER ~10% (simplified estimated rates)
Living & Business
Cost of living in controlled economy, business registration, visas — very restricted foreign access
North Korea Calculators (6)
Free calculators for North Korea salary, tax, and personal finance.
North Korea Salary
Net pay after PIT 0-20%, social EE 1%.
North Korea VAT
Transaction tax ~5% simplified.
North Korea Corporate Tax
CIT 25% for foreign enterprises.
North Korea Property Tax
Annual ~0.1% assessed value.
North Korea Social Insurance
State system EE 1%, ER 10%.
North Korea Income Tax
PIT 0-5-10-20% bracket calculator.
Compound Interest
Project investment growth.