North Korea VAT / Sales Tax
Detailed vat / sales tax rates and rules for North Korea in 2026.
VAT / Sales TaxKPW
North Korea does not impose a value-added tax or general sales tax. The centrally planned economy relies on state-controlled pricing rather than consumption taxes. Turnover taxes and transaction taxes may apply in limited commercial contexts, particularly in special economic zones.
Standard Rate
0%
Registration Threshold
Not applicable
How North Korea VAT / Sales Tax compares
North Korea’s standard VAT / sales tax rate of 0% is the 182nd highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Asia’s regional average of 9.6%.
North Korea
0%
Asia average
9.6%
Global average
13.7%
