North Korea Capital Gains Tax
Detailed capital gains tax rates and rules for North Korea in 2026.
Capital GainsKPW
North Korea does not have a conventional capital gains tax. The concept has limited applicability in a centrally planned economy where private ownership of major assets is restricted. Foreign investors in SEZs may face taxation on gains from asset disposals under zone-specific regulations.
Standard Rate
0%
Exemptions
- Standard capital gains concepts have limited applicability in a centrally planned economy
How North Korea Capital Gains compares
North Korea’s capital gains tax rate of 0% is the 154th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Asia’s regional average of 13.9%.
North Korea
0%
Asia average
13.9%
Global average
13.8%
