North Korea Personal Income Tax
Detailed personal income tax rates and rules for North Korea in 2026.
North Korea officially abolished personal income tax on April 1, 1974, under the Tax Abolition Law. The government claims no direct taxes are levied on citizens. In practice, citizens contribute labor to the state, and the government extracts value through state-controlled enterprises, mandatory contributions, and various informal levies. Foreign nationals working in special economic zones may be subject to personal income tax at rates determined by zone-specific regulations.
| Income Range (KPW) | Tax Rate |
|---|---|
| KPW 0+ | 0% |
Filing Deadline
Not applicable
Residency Rule
North Korea's tax system is unique due to its centrally planned economy. Standard residency-based taxation concepts do not apply to DPRK citizens. Foreign investors and workers in special economic zones are subject to zone-specific tax regulations.
Additional Notes
Information about North Korea's actual fiscal practices is extremely limited due to the country's isolation. Workers abroad reportedly remit significant portions of their earnings to the state, functioning as an effective tax though not formally classified as such.
How North Korea Income Tax compares
North Korea’s top personal income tax rate of 0% is the 182nd highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Asia’s regional average of 22.2%.
