🇰🇵 NORTH KOREA TAX PROFILE

Data year: 2025

Tax System Territorial

Top PIT Rate No Income Tax

Corporate Tax Rate 25.0%

VAT/GST No VAT/GST

Capital Gains Tax No Capital Gains Tax

Social Security (Employee) --

Social Security (Employer) --

Dividend Withholding --

Interest Withholding --

Royalty Withholding --

Treaty Count --

Territorial Exemption

Tax Authority: N/A

📅 FILING INFORMATION

Fiscal Year 01-01 – 12-31

📚 SOURCES

Various sources - North Korea (accessed Mar 23, 2026)
Cross-referenced from multiple sources

🔗 RELATED

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