Moving to North Korea: taxes, residence and life
How to become tax resident in North Korea: personal, dividend and corporate tax, 0 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
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.
Key facts
| Top income tax | 20% |
|---|---|
| Dividend tax | 20% |
| Corporate tax | 25% |
| टैक्स रेज़िडेंसी | आगमन से — Not applicable: no personal income tax officially |
| आपका रास्ता | None realistic — No residence route for a self-funded foreign family |
| जलवायु प्रकार | monsoon continental (hot summer) · -2° / 28.5° (Pyongyang) |
| Military service | mandatory — Men 17+ (~10 yrs), women ~5–7 yrs, 120 months · also new citizens |
| Taxed for holding the passport | none — Residence-based taxation; citizens abroad not taxed on foreign income |
| Can you give it up? | not possible — No legal exit from nationality; defection only |
| Passport reputation (banks, sanctions) | severe risk — Universally refused by regulated banks |
Frequently asked questions
How many days do I need to spend in North Korea to become tax resident?
आगमन से. 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
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.