Moving to North Korea: taxes, residence and life

How to become tax resident in North Korea: personal, dividend and corporate tax, 0 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.

Taxes

In North Korea the top income tax rate is 20%, dividends are taxed at up to 20% and companies pay 25% corporate tax.

How to move and become tax resident

You can become tax resident in North Korea from arrival once you take up residence (Not applicable: no personal income tax officially). The typical route is None realistic: No residence route for a self-funded foreign family

Living there

Pyongyang has a monsoon continental (hot summer) climate with winter highs around -2 °C and summer highs around 28.5 °C.

Key facts

Top income tax20%
Dividend tax20%
Corporate tax25%
Résidence fiscaledès l'arrivée — Not applicable: no personal income tax officially
Voie de résidence typiqueNone realistic — No residence route for a self-funded foreign family
Type de climatmonsoon continental (hot summer) · -2° / 28.5° (Pyongyang)

Frequently asked questions

How many days do I need to spend in North Korea to become tax resident?

dès l'arrivée. Not applicable: no personal income tax officially Not a practical destination

How much tax will I pay in North Korea?

In North Korea the top income tax rate is 20%, dividends are taxed at up to 20% and companies pay 25% corporate tax.

Which residence programmes does North Korea offer?

No open residence programme is listed — usually work, family or study routes.

What is the usual way to move to North Korea?

None realistic. No residence route for a self-funded foreign family

Compare with nearby countries

Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · China · Fiji · Georgia · Hong Kong · India

Open North Korea on the interactive map

Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.