How many tax treaties does North Korea have?

North Korea has 3 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are North Korea's most important treaty partners?

North Korea's major treaty partners include Russia. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do North Korea's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, North Korea may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

North Korea Tax Treaties

North Korea has very few tax treaties due to its international isolation and comprehensive sanctions regime. Limited agreements exist with a small number of countries. International sanctions and the country's political isolation severely constrain its treaty network.

Centrally Planned (No official income tax)Asia

Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

Russia

About North Korea's Treaty Network

North Korea maintains a network of 3 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

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North Korea Tax Treaties

Major Treaty Partners

About North Korea's Treaty Network

North Korea Tax Treaties FAQ