Moving to North Korea: taxes, residence and life
How to become tax resident in North Korea: personal, dividend and corporate tax, 0 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
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. The economy grew +3% in 2025; the IMF forecasts 2.5% for 2026. Its passport opens about 40 countries without a visa in advance. Security: Nuclear-armed; declared South Korea 'most hostile state'; missile tests.
Key facts
| Top income tax | 20% |
|---|---|
| Dividend tax | 20% |
| Corporate tax | 25% |
| Податкове резидентство | з моменту прибуття — Not applicable: no personal income tax officially |
| Типовий шлях до посвідки | None realistic — No residence route for a self-funded foreign family |
| Паспорт | без візи або після прибуття до 40 країн |
| Economic growth | +3% (2025), forecast 2.5% (2026) |
| Тип клімату | monsoon continental (hot summer) · -2° / 28.5° (Pyongyang) |
| Війна і конфлікти | tension — Nuclear-armed; declared South Korea 'most hostile state'; missile tests |
| Усі природні небезпеки | 4.6/10 |
| Надёжность банков | 0/10 · NR |
| Защита собственности | 0/10 |
| Тепло в домах зимой | 0/10 |
Frequently asked questions
How many days do I need to spend in North Korea to become tax resident?
з моменту прибуття. 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
Лише загальна інформація — не податкова, юридична, імміграційна, інвестиційна чи фінансова консультація і не договір із клієнтом. Цифри спрощені, орієнтовні й можуть бути застарілими. Перед будь-яким рішенням перевіряйте в офіційному органі та в ліцензованого фахівця відповідної країни.