Tax in North Korea
Last reviewed: · by TaxProsRated editorial
TL;DR
North Korea (DPRK) operates a state-administered economic framework. There is no published comprehensive tax framework accessible to international observers. DPRK is subject to extensive UN, US, EU, UK sanctions; engagement is prohibited absent specific licensing.
Tax authority
DPRK's tax-administration framework is not published in detail accessible to international observers [SC1]. Limited foreign-investment-zone frameworks (Rason, Wonsan) carry specific provisions for foreign-invested entities.
Filing framework
DPRK does not engage with international tax-cooperation frameworks (CRS, OECD, etc.).
Residency
Residency for foreign-invested-entity tax purposes only.
Personal income tax
No published framework for international observers. State-administered economic structure.
Corporate tax
Foreign-invested entities in special economic zones (Rason, Wonsan-Mt. Kumgang) face specific frameworks under the Foreign Investment Law and zone-specific regulations.
Indirect tax
No published VAT/GST framework.
Sanctions
DPRK is subject to extensive UN Security Council sanctions (multiple resolutions including 1718, 1874, 2087, 2094, 2270, 2321, 2371, 2375, 2397, etc.), comprehensive US sanctions (multiple Executive Orders and statutes), EU and UK sanctions. Engagement with DPRK is generally prohibited absent specific licensing for narrow humanitarian or diplomatic purposes.
Treaties
No functional DTT network with major OECD jurisdictions.
Frequently asked
What is the DPRK tax framework?
DPRK's tax-administration framework is not published in detail accessible to international observers. State-administered economic structure. Limited foreign-investment-zone frameworks (Rason, Wonsan) carry specific provisions for foreign-invested entities.
Are sanctions a concern for DPRK engagements?
Yes — comprehensive prohibition. DPRK is subject to extensive UN Security Council sanctions, US sanctions, EU and UK sanctions. Engagement is generally prohibited absent specific licensing for narrow humanitarian or diplomatic purposes.
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The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- OECD / sanctions authorities · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in North Korea as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.